New Text Notification

To remove obstacles when sanctioning administrative violations against customs declaration in Vietnam

Lê Hải

17:44, 15/05/2021

On May 13, 2021, the General Department of Customs of Vietnam issued Dispatch 2224/TCHQ-PC on the implementation of the Decree 128/2020/ND-CP.

The General Department of Customs of Vietnam guides and clarifies the phrase "doesn't affect the payable tax amount" specified at Point b, Clause 1, Article 8 of Vietnam's Decree 128/2020/ND-CP as follows:

The phrase "doesn't affect the payable tax amount" is a sign to distinguish the acts specified at Point b, Clause 1, Article 8 from the violations affecting the payable tax amount specified in Article 9, Article 8 of Vietnam's Decree 128/2020/ND-CP.

Cases of false declaration that affect the payable tax amount (including cases of false declaration leading to a lack of payable tax amount or an increase in the amount of tax exempted, reduced, refunded or not collected; tax evasion) are sanctioned according to the provisions of Article 9, Article 14 of Vietnam's Decree 128/2020/ND-CP.

Cases of false declaration but not affecting the payable tax amount are under Point b, Clause 1, Article 8 of Vietnam's Decree 128/2020/ND-CP.

For details, see Official Dispatch 2224/TCHQ-PC issued on May 13, 2021.

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