ประเด็นการปรับปรุงอากรศุลกากรผ่านโครงการรับชำระค่าภาษีอากรเพิ่ม ณ จุดเดียว ในกรณีที่มีการปรับปรุงราคาโอนของสินค้านำเข้า

Abstract

The Customs Department has facilitated importers by launching the famous One Stop Service Program (as known as Voluntary Disclosure Program) that allows importers to voluntarily declare an error or incorrect filing made during the time of importation which affects customs duty already paid. The Post-Clearance Audit Division of the Customs Department is delegated as a central point of contact for the Program so that the participating importers do not have to return to file any documents with the Customs House or the Port of Entry where the import procedure has been engaged. Importers that are accepted to join the Program are required to pay additional duty to cover the missing amount, along with the surcharge in a reduced rate, whereby the criminal charge and criminal fine against them is waived through the settlement process.

Certain importers which are multinational corporations (MNCs) have requested to join the Program due to the adjustment in transfer price of goods imported from a related company located abroad. The transfer price may be adjusted by the company itself or the Revenue Agency of the exporting country. In this circumstance, the Customs officials in charge of the Program are required to examine whether the transfer price claimed by the importer is calculated correctly according to the Arm’s Length Principle. This article aims at proposing ways to make the Program duly operated under the law while enhancing the effectiveness of tax collection, specifically in the case that importers voluntarily pay extra import duty as a result of transfer pricing adjustment.