Facilitate enterprises in the determination of taxable value

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Legitimate enterprises will be best facilitated. In the photo: HCMC Customs officers inspect imported alcohol. Photo: Thu Hoa

According to the Customs Department of Ho Chi Minh City, at the Business Dialogues held by HCMC Customs Department, many enterprises are nervous and confused about the taxable value. Through analysis and evaluation, the HCMC Customs Department found that the determination of taxable value was still inadequate, inefficiency and the complaints thereof highly increased.

In addition, the Whitebook published by Eurocharm refers to more determination of taxable value of the Customs. Therefore, HCMC Customs Department said that it is necessary to change the management method in the direction of reform, simplification of procedures, thereby achieving efficiency in management and operation and attracting revenues for the State budget from the business community.

This is also the reason for the Department to develop a Scheme on trade facilitation in the determination of taxable value to the group of 200 large enterprises.

According to the Scheme, HCMC Customs Department will select 200 enterprises under key criteria including: large and prestigious enterprises which have operated in the field of import and export for long time and contribute the largest revenues to the State, accounting for between 45% and 50% of total revenue of HCMC Customs Department in 2017; enterprises which always comply well with the Customs law and have close and good relationship with HCMC Customs Department; and enterprises who are willing to cooperate with the Customs in participating in the Scheme.

According to the HCMC Customs Department, this Scheme is to further facilitate trade in the determination of taxable value in 2018, but still ensures the strict management of the Customs and complies with the provisions of the law on the determination of taxable value, even when Decree No. 08/2015 / ND-CP dated 21 January 2015 of the Government and Circular No. 38/2015 / TT-BTC dated March 3, 2015 of the Ministry of Finance are amended and supplemented.

In addition, minimizing the annoyance and harassment for enterprises when Customs officers determine the doubt of taxable value, which is "repeated and repeated for identical goods and of same manufacturer and same price in a very short time" that enterprises have imported, but the results of ruling and post clearance audit at the Customs office still have the same results of the goods subject to previous ruling and post clearance audit. At the same time, reducing the workload for Customs officers when they are required to determine the doubts for identical consignments that have been assessed and inspected after Customs clearance at the Customs office for examination of Green Channel Declarations (HS code, origin, taxable value., etc). Limiting the contact between Customs officers and enterprises.

HCMC Customs Department said that the taxable value applicable to 200 enterprises will be a “measurement” for Customs Branches to apply under the of identical goods, similar goods to determine the taxable value for other enterprises (except the 200 enterprises) but not flexibly apply the reference price to calculate tax for enterprises, leading to complaints.

For the management and administration, the Scheme is implemented to support the General Department of Customs to promptly manage and direct the task of determination of taxable value at HCMC Customs Department according to the set objective which is trade facilitation to large enterprises with high import and export turnover and large contribution to the state budget while still ensuring the management of taxable value determination.

The taxable value applicable to the 200 enterprises will also be a base for Customs Branches to examine doubts and determine common taxable value for other enterprises which import the identical goods and to restrict the situation where the enterprises declare low prices and then stop working, close tax code and delay tax debts. If enterprises agree to adjust the taxable value rate, they shall make additional declarations within 5 days; if they disagree, they must apply for advance ruling immediately to reject the declared value and adjust the taxable value.

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Currently, HCMC Customs Department is consulting the General Department of Customs the detailed Scheme with specific implementation stages for deployment.