CIRCULAR 05/2018 / TT-BYT

Question: My company has imported products with prices quoted by suppliers, but Customs said that this price is too low compared to other companies that are importing, so the price is higher than the current price. Enter, my company does not agree and wants to complain. May I ask what is the profile and procedure for making a price complaint?
Reply:
Your question does not specify whether the Customs has set tax or not so in this case, we have the following opinion:
1. Regarding tax assessment:
According to Official Letter No. 905 / TCHQ-TXNK dated February 17, 2017 on inspection of customs value: “Where the customs authority has sufficient grounds to reject the declared value but the enterprise does not agree or the enterprise agrees with the establishment rejecting the declared value but not making additional declaration within the above time limit or the competent representative of the enterprise as prescribed by law does not come to the consultation on time or the person who comes to the consultation is not Being an authorized representative of an enterprise under the provisions of law without authorization, the tax assessment shall comply with the provisions of Clause 1, Article 39 of the Law on Tax Administration. "
2. Regarding tax payment time limits:
In Article 41 of the Law on Tax Administration No. 78/2006 / QH11 of November 29, 2006: "Taxpayers must pay a fixed tax amount according to notices of tax administration agencies. In case of disagreeing with the tax amount imposed by the tax administration agency, the taxpayer still has to pay such tax amount and has the right to request the tax administration agency to explain or lodge a complaint or initiate a lawsuit about the pressing. tax assessment ”.
Therefore, in case the enterprise does not agree with the price basis set by the customs office, it is still required to pay additional tax amounts as stated in the consultation minutes or in the tax assessment decision. After paying the full amount of additional tax, the company can appeal the customs office's decision to impose taxable values, or may even file a lawsuit at administrative courts of all levels. If the complaint is successful, the enterprise will be refunded the prescribed tax amount by the customs office and accept the declared value.