1. Current tax fraud through taxable value when Vietnam applicable Valuation Agreement GATT / WTO. On the basis of the provisions of the Valuation Agreement GATT / WTO, Vietnam has built system of legal documents rules determining the dutiable value under the transaction value by Decree No. 60/2002 / ND-CP dated 06 May 06 2002 and Circular No. 118/2003 / TT-BTC of December 8, 2003. After two years applying the legal documents that have missed certain limitations, to suit the situation and conditions for the development of economic relations, as well as consistent with the Law on Export and Import Tax, Decree No. 60 was superseded by Decree No. 155/2005 / ND-CP, November 15, 2005 by the Government and specific guidance in Circular No. 113/2005 / TT-BTC of December 15 2005 of the Ministry of Finance (In Appendix 01). Although basically meet the required content of the Valuation Agreement GATT / WTO, but some terms are not really consistent with WTO commitments, especially when Vietnam is an official member WTO, thus Decree No. 155 has been replaced by Decree No. 40/2007 / ND-CP, dated 13 May 06, 2007. The application of the Valuation Agreement GATT / WTO has created fundamental turning point for us System determines the current taxable value in Vietnam, on the one hand and to ensure the fairness of tax obligations and implement its international commitments, on the other hand facilitate the enterprises engaged in export and import trade tomorrow. However, in recent years had several businesses have taken advantage of this policy to tax fraud through taxable value. The frauds often businesses conducted under the following forms:
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