Resolve all problems regarding administrative sanctions during the international clearance process for customs

Resolve all problems regarding administrative sanctions during the international clearance process for customs

 

1. Failure to submit tax exemption documents, settlement reports, and reports on the use of tax-free goods on time as prescribed:

– Fine from 2,000,000 VND to 5,000,000 VND
– Point c Clause 3 Article 6

2. Inaccurate preparation and declaration of contents in tax finalization dossiers, liquidity dossiers, tax exemption dossiers, dossiers for tax exemption, reduction, and tax refund:

– Penalty of 20% of under-declared tax amount or tax amount exempted, reduced, not collected, or refunded higher than prescribed by tax law
– Clause 2 Article 8

3. Increase production norms for processed products; norms for production of exported products from imported raw materials and supplies compared to actual use:

– Penalty of 20% of under-declared tax amount or tax amount exempted, reduced, not collected, or refunded higher than prescribed by tax law
– Clause 2 Article 8

4. False declaration of goods name, quantity, weight, value of exported goods; Except for exported goods that are processed products, export-manufactured products, products exported abroad by export processing enterprises, and goods temporarily imported for re-export:

– Fine from 20,000,000 VND to 40,000,000 VND
– Clause 5 Article 7

5. Declaring more than the actual exported goods in terms of type, quantity, and volume of processed products; manufactured products for export; Products exported abroad by export processing enterprises and re-exported goods with fraudulent tax amounts of VND 100,000,000 or more are not crimes.

 

In addition, there are some other notes such as: In addition to having to pay the full amount of tax according to regulations, there are also fines as follows:

- One-time fine for tax evasion or fraud in cases where there are no aggravating circumstances.
- In case there are aggravating circumstances, for each aggravating circumstance, the fine shall be increased by 0.2 times but shall not exceed 03 times the amount of tax evasion or fraud; For individuals, for each aggravating circumstance, the penalty increases by 0.1 times but not more than 1.5 times the amount of tax evaded or cheated.