An Giang Customs Department escalates multiple tax fraud cases to law enforcement

An Giang Customs inspects imported sugar. Photo: T.H

During a specialized inspection of imported goods belonging to H.V.A.G. Import-Export Company, the An Giang Customs Department's inspection team discovered that the company had failed to fully declare certain fees in their declared value of goods. This violation contravenes Clause 3, Article 6 of Circular No. 39/2015/TT-BTC dated March 25, 2015, issued by the Ministry of Finance, which regulates customs valuation for exported and imported goods. This circular was amended by Clause 5, Article 1 of Circular No. 60/2019/TT-BTC dated August 30, 2019.

The company's failure to declare these fees accurately resulted in an incorrect declaration of customs value and a subsequent shortfall of over VND 3.1 billion in taxes across 13 customs declarations.

Following verification and consultation with relevant authorities, the An Giang Customs Department issued Decision to transfer the case to the Investigation Police of An Giang Province for further investigation into potential tax evasion.

In a separate case, the An Giang Customs Department conducted an inspection of import-export inventory reports for raw materials, imported supplies, and exported products at D.T. Production Trading Import-Export Company. This inspection focused on the company's use of tax-exempt imported goods.

The inspection team found several violations, including the "use of tax-exempt goods for purposes other than those declared without notifying the customs agency of the change in purpose." This violation involved nearly VND 1.6 billion in evaded taxes.

After discussions with the People's Procuracy and the Investigation Police of An Giang Province, and considering the signs of "tax evasion," the Director of An Giang Customs Department issued Decision No. 434/QD-CHS on November 6, 2024, requesting the An Phu District Investigation Police to initiate legal proceedings for "tax evasion" against D.T. Production Trading Import-Export Company.

In another instance of Branchpost-clearance audit at the customs office, the An Giang Customs Department conducted an inspection at D.T.P. Company. This inspection focused on documents related to imported natural river sand under customs declarations filed by the company at the Vinh Xuong Border Gate Customs Branch, which is under the An Giang Customs Department. The inspection period covered the five years preceding the inspection date.

The inspection revealed that the company had not fully declared expenses related to transporting the imported sand to the Vinh Xuong border gate. These expenses should have been included in the customs value of the imported goods for 296 declarations registered at the Vinh Xuong Border Gate Customs Branch. This resulted in a tax shortfall of VND 1.1 billion.

Due to the significant tax shortfall of over VND 1 billion and to ensure that potential "tax evasion" crimes are not overlooked, as stipulated in Point g, Clause 1, Clause 3, and Point c, Clause 5 of Article 200, Chapter XVIII of the Penal Code, the Director of the An Giang Customs Department issued Decision No. 482/QD-CHS, transferring the case file of D.T.P. Company to the Investigation Police of Tan Chau Town for criminal prosecution.

In addition to the above cases, the An Giang Customs Department discovered several instances of illegal cross-border transportation of goods in large quantities.

On October 30, 2024, the Vinh Xuong Border Gate Customs Branch issued administrative violation records No. 42/BB-VPHC and 43/BB-VPHC for the acts of "illegally transporting goods across borders (smuggling)" committed by Ms. Le Thi Thanh and Mr. Truong Tan Loc. The confiscated items included N2O gas cylinders, rolled fabric, ostrich fillet, plastic guns, balloons, etc., with a total value of approximately VND 450 million.

The case file has been transferred to the Tan Chau Town Police for investigation.

In 2025, the An Giang Customs Department will continue to process import-export goods and exit-entry vehicles in accordance with established procedures and legal regulations. The department will also strictly enforce the inspection and supervision of exit-entry vehicles as regulated.

Particular attention will be paid to high-risk categories with potential for fraud, such as transit goods, goods under customs supervision, and signs of fraudulent declaration of value, excess volume, fictitious imports, and fictitious exports.