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

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

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.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE


18 lượt xem
Focus
Notable documents of Vietnam in the previous week (from February 20 to February 26, 2023)

Requirements for participating in the input quality accreditation of officials; Criteria for assessment of the result of professional training in firefighting ...

Vietnam to study solutions to e-invoices generated from cash registers regarding food services

​On February 23, 2023, the Prime Minister of Vietnam promulgated

On February 15, 2023, the Government of Vietnam promulgated Decree No.

  • Address: 19 Nguyen Gia Thieu, Vo Thi Sau Ward, District 3, Ho Chi Minh City
    Phone: (028) 7302 2286
    E-mail: info@lawnet.vn
Parent company: THU VIEN PHAP LUAT Ltd.
Editorial Director: Mr. Bui Tuong Vu - Tel. 028 3935 2079
P.702A , Centre Point, 106 Nguyen Van Troi, Ward 8, Phu Nhuan District, HCM City;