Draft Decree on sanctions on Customs: Revising fines for some groups of violations

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Operations in Nghe An Customs Department. Photo: Phuong Ha (HQNA)

Specifically, for the group of violations of customs declarations prescribed in Article 8 of the draft, the Drafting Board has adjusted the fine level specified in this article in order to distinguish cases of false declarations discovered and corrected by customs declarants and cases of false declarations discovered by customs offices. Accordingly, for false declarations discovered and corrected by customs declarants (beyond the prescribed time limit), the fine level is half the fine level for false declarations discovered by customs offices (prescribed in Clause 6, Article 8).

For acts of violations of the regulations on tax declarations detected upon inspection of goods which have already been cleared, the draft decree introduces two fines.

Specifically, a fine of 20% is imposed if individuals and organizations who committed to the act of violations voluntarily remedy consequences by paying the full payable tax amount according to regulations before the time of making records of administrative violations (prescribed in Clause 3 of Article 9). A fine of 1 to 3 times the evaded tax amount if individuals or organizations who committed the act of violationsdo not voluntarily remedy consequences by paying full payable tax amounts according to regulations before the time of making records of administrative violations (in Point c, Clause 1, Article 14 of the draft).

The Drafting Board said that, for acts of violations of tax declaration detected by customs offices in the process of customs clearance, a fine of 20% without conditions on "individuals or organizations who committed the act of violations and voluntarily remedy consequences by paying the full payable tax amount as prescribed" because Article 142 of the Law on Tax Administration No. 38/2019 / QH14 does not stipulate and if enterprises do not pay full tax, their goods cannot go through customs clearance. This act will be transited to the act of tax evasion.

For acts of violations of policies on management of import and export goods, the Drafting Board built eight articles, specified in Articles 15 to 22 of the draft decree.Sanction forms and measures to remedy consequences for a number of violations are amended and supplemented.

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Accordingly, the Drafting Board revises fines for a number of violations (import and export of banned goods, temporary import and export goods subject to ban from temporary import and export business: increasing from VND80 million to VND100 million); stipulates the maximum fine in the customs field (VND200 million) for cases where infringing goods are ivory or rhino horn banned from import and export.