Tax fixing if enterprises do not cooperate with post clearance audit

Smuggled goods were detected by HCMC Customs Department. Photo: Thu Hòa

As the reflection by the sub-departments, the current difficulties in the Post Clearance Audit and consultations about price is that most enterprises do not agree to consult the price when Customs agency have doubts about the declared lower price, so the Customs agency accept the declared value of the business when doing Customs clearance procedures as prescribed, and transfer the file to post - clearance audit.

However, when Customs authorities issued a decision to do post clearance audit and sent to enterprises on several occasions, Customs agencies do not receive cooperation.

In fact, there are many cases have occurred when the enterprises imported several consignments declared at a very low price, after failing to agree to consult the price, goods are cleared, and then the business dissolves, and discontinues operations. Customs Authorities do not dare implement tax assessment, because the company cannot pay and there will arise new tax arrears in units that can’t be recovered. Currently, tax arrears in post clearance audit have incurred in HCMC Customs Department is 153 billion VND.

In order to limit the situation of the enterprise abuse status of taxable value, Deputy Director of HCMC Customs Department Mr. Nguyen Huu Nghiep directed, for newly established enterprises, enterprises observance of Customs legislation, if it is detected that they declare a low price, the Branch will immediately coordinate with the Office of risk management to assess the observance of legal criteria. Then check the implementation of the rights of enterprises, price fixing at the time of Customs clearance, and businesses pay tax before Customs clearance.

For those cases when the Customs authorities invite the enterprise to perform post-clearance audit, if the enterprise does not come to Customs office, the Customs agency will immediately implement tax assessment decisions. In case, the enterprise has a tax code and has discontinued operations, the Customs authorities will take steps to collect and process in accordance with procedures.

Besides that, each sub-department should pay attention to goods temporarily imported and re-export. There is no regulation on checking for this type, if the Customs authorities detect an unreasonable price, and a low price declaration, they have to immediately implement a professional check of the price.