Beneficiaries of administrative penalty relief
(1) Entities and persons that are fined for administrative violations arising from their tax administration of exports and imports may be granted the exemption from payment of fines under laws on tax administration;
(2) Persons subject to other forms of administrative penalties for violations arising from customs activities may be entitled to fine exemption or reduction under the provisions of Article 77 in the 2012 Law on Handling of Administrative Violations.
(According to current regulations, persons subject to administrative penalties for violations arising from customs activities may request relief from a fine of at least VND 3,000,000 if they are in an extremely or suddenly difficult situation caused by natural disaster, conflagration, calamities, accidents, disease or fatal diseases).
Application and documentation requirements for administrative penalty relief
**Documentation requirements for the fine exemption granted to entities or persons referred to in (1) must include:
- Request form for fine exemption, clearly stating: Reasons for exemption request; value of property or goods damaged due to natural disasters, conflagration, calamities, diseases, medical treatment costs, fatal diseases or other force majeure events; fine amount or amount of interest on late payment of the fine (if any) that need to be considered for exemption; number, symbol, date of and person issuing the administrative penalty decision in question;
- If there is any loss or damage to property or any medical treatment of which costs are covered by an insurer, the authenticated document evidencing indemnity or medical coverage issued by an insurer must be enclosed;
- The written documents issued by one of the following entities or organizations: Certificates of Polices of communes, wards and towns; People's Committees of communes, wards and townships; management boards of industrial parks, export processing zones or economic zones where any force majeure event took place, or fire polices, stating that taxpayers are afflicted with damage or loss due to natural disasters, catastrophes, epidemics, fire, sudden accidents or other force majeure events as prescribed by the Government, and clarifying the time and place of the force majeure event. Such certificates are not required if there is the state announcement of the natural disaster or catastrophe or epidemic disease made by a competent authority.
**Steps in applying for the fine exemption granted to entities or persons referred to in (1) must include:
- The requesting entity or person submits documentation to apply for the exemption from administrative fines for violations arising from the tax administration of exports or imports to the penalty decision maker;
- Within the duration of 03 working days of receipt of the full request documentation, the decision maker must prepare a report file, check required information and assess the accuracy and integrity of the report file and finally submit it to his/her direct supervisor.
In case of determining that all required documents are insufficient, the penalty decision maker must inform requesting entities or persons of such insufficiency so that they can provide any legally prescribed supplement;
- Within the duration of 05 working days of receipt of the submitted documentation, the direct supervisor must consider issuing a decision and notify the decision to the penalty decision maker and the requesting person; in case of refusal to grant the penalty exemption, clear reasons for that refusal must be stated.
**Notes: Administrative penalty relief will not be applied in the case of the completed payment of fines for administrative violations arising in the customs sector. (Current regulations prescribe the same and, in addition, administrative penalty relief will not be applied upon expiration of the time limit for handling complaints stipulated in laws).
** Application and documentation requirements for administrative penalty relief granted to the persons referred to in (2) are subject to the provisions of Article 77 in the 2012 Law on Handling of Administrative Violations.
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Article 76. Adjournment of fine decisions
1. A fine decision may be postponed for enforcement if persons fined at least VND 3,000,000 are in an extremely or suddenly difficult situation caused by natural disaster, conflagration, calamities, accidents, disease or fatal diseases as attested by People's Committees of communes where they are residing or entities or organizations where they are studying or working.
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Article 77. Fine relief
1. If persons falling into the case prescribed in clause 1 of Article 76 in this Law are unable to pay fines, they may be relieved from the outstanding fines specified in the fine decisions.
2. Persons mentioned in clause 1 of this Article must submit applications for relief from the remaining amounts of fine owed or the entire fines to penalty decision makers. Within the duration of 03 working days of receipt of these applications, penalty decision makers must forward these applications, enclosing case files, to their direct supervisors. Within the duration of 05 working days of receipt of these applications, the direct supervisors must consider issuing decisions and notify these decisions to penalty decision makers and applicants; in case of refusal to grant the penalty relief, clear reasons for that refusal must be stated.
If provincial People’s Committees have already issued penalty decisions, they themselves must consider issuing decisions to grant fine relief.
3. Persons granted fine relief may retrieve their documents, exhibits or means in the temporary custody according to the provisions of clause 6 of Article 125 in this Law.
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Decree No. 128/2020/ND-CP is entering into force from December 10, 2020, replacing the Decree No. 127/2013/ND-CP and the Decree No. 45/2016/ND-CP.
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