To remove obstacles when sanctioning administrative violations against customs declaration in Vietnam
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.
Article table of contents
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.
18 lượt xem
- 03 forms of organization of the National Assembly session in Vietnam
- Vietnam: Propagating and disseminating the Law on Medical Examination and Treatment 2023
- Conditions for exemption from registration for new automobiles from March 22, 2023
- Guidelines for profit distribution with state-owned joint stock companies in Vietnam
- Consolidated financial reporting system of the Vietnam Development Bank
- 02 additional forms of bid documents for online procurement of medicinal herbs in Vietnam
-
- What is arrest of ships? Powers of arrest of ships ...
- 10:03, 23/03/2023
-
- Cases of appropriate referrals in Vietnam
- 22:35, 22/03/2023
-
- 03 forms of organization of the National Assembly ...
- 17:34, 22/03/2023
-
- Vietnam: Propagating and disseminating the Law ...
- 16:38, 22/03/2023
-
- Latest Integrated document of the Law on Severance ...
- 16:09, 22/03/2023
.png)
Requirements for participating in the input quality accreditation of officials; Criteria for assessment of the result of professional training in firefighting ...
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
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;