Customs generates nearly 1,350 billion VND to state revenue via post clearance audit

The results of post-clearance audit in 2018 and 2019 (as of September 15). Sketched by: T.Bình

At an online meeting to summarise the working results in the third quarter, it was revealed that deploying task in the fourth quarter of the General Department of Vietnam Customs recently, only in the third quarter, the whole sector has implemented 1,017 inspections, including 424 on site inspections and 593 cases conducted at customs authorities.

The total fixed amount of tax was 535.3 billion VND, the actual revenue collection (including from 2018) was 417.5 billion VND.

Accumulated from the beginning of the year to September 15, the whole sector has conducted 2,472 inspections, including 1,055 cases of on-site inspection, reaching 77 percent compared to the target of 2019, 1,417 cases conducted at the customs office.

The total amount of tax impositions and sanctions for administrative violations was 1,310.4 billion VND, of that 1,349.2 billionVND has actually been collected into the budget (including the amount of money transferred from 2018).

Besides that, the Post Cleareance Audit Department advised the leaders of the General Department of Vietnam Customs to draft a process of appraising the conditions for recognising authoritiy economic operators (AEO), applying priority regimes, and managing AEO.

In addition, the department analysed information of enterprises that account for a large proportion of export and import turnover and large tax amounts according to types of business. Along with that is collecting and analyzing information focusing on thematic subjects, focus areas, key points, high-risk items and signs of violations to directly conduct nationwide inspection, such as: duty-free shop; origin of goods, value of taxable export goods; checking paper card; exported minerals.

In the first nine months of the year, the General Department of Vietnam Customs continued to instruct local customs departments to step up the work of customs inspection at customs offices for shipments showing signs of high-risk, cases of suspected codes, value and C/O.

An important direction and guidance related to the clarification of the cause of the difference between actual backlogged materials and the backlogged goods as declaration in the type of processing, export production, which ensure the basis for tax imposition or not; solving problems and proposals of enterprises on the post-clearance audit.

In the same quarter, the General Department of Vietnam Customs received the proposal of recognising AEO for four enterprises, issued a decision to recognise the AEO for one enterprise and extended for 13 enterprises. Up to now, 67 enterprises have been recognised as AEO.