Vietnam: How much are fines for offenses against regulations on enforcement of administrative decisions in customs?

According to Article 25 of the Decree No. 128/2020/NĐ-CP of Vietnam’s Government, fines for offenses against regulations on enforcement of administrative decisions are specified as follows:

- A fine ranging from VND 5,000,000 ND to VND 10,000,000 shall be imposed for failure to transfer money of an individual or organization that has to implement the decision to impose penalties for administrative customs offenses issued by a competent authority, except for the case specified in Clause 2 of this Article.

- A fine equal to the outstanding tax shall be imposed on the commercial bank that fails to transfer outstanding tax from the taxpayer’s account to the state budget account at the request of the tax authority, unless the taxpayer’s account balance is not sufficient to fully pay the outstanding tax.

- A fine ranging from VND 1,000,000 ND to VND 5,000,000 shall be imposed for deliberate failure to implement the decision on enforced deductions from the violator’s salary or income.

- A fine ranging from 5,000,000 to 10,000,000 shall be imposed for any of the following offenses:

+ Failure to provide information or to provide correct information about the transactions related to exported or imported goods or vehicles entering or leaving Vietnam that are made via the taxpayer’s account at the credit institution at the request of the customs authority as prescribed by law;

+ Collaborating or assisting the taxpayer in tax evasion or avoiding the implementation of the administrative decisions pertaining to customs.

View more details at the Decree No. 128/2020/NĐ-CP of Vietnam’s Government, effective from December 10, 2020.

Le Vy

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