Responses to queries as to administrative sanctions in the customs sector are given in this document.
In particular, regarding proposal for sanctioning of administrative violations arising from tax declaration that lead to underpayment of tax amounts (clause 5 of Article 9 in the Decree No. 128/2020), the General Department of Customs gives the following opinions:
- Regulations of Article 9 in the Decree No. 128/2020 (including clause 5 mentioned above) will be applied to violations against regulations on tax declaration that lead to underpayment of tax amounts or tax over-exemption, reduction, refund or non-collection.
- Regulations of Article 9 in the Decree No. 128/2020 will not apply to other false declarations (without resulting in underpayment of tax amounts, tax over-exemption, reduction, refund or non-collection).
See more details in the Official Dispatch No. 2224/TCHQ-PC dated May 13, 2021.
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