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Customs strengthens anti-revenue loss at end of the year

10:25 | 27/12/2020

VCN- One of the solutions foranti-revenue loss deployed by the Customs sector in the last days of 2020 is to focus on inspecting goods names, codes and tax rate in customs clearance and post clearance audit to detect and handle cases of false declaration of goods names and codes to enjoy low tax rates.

Customs of HCM City: Increased revenue by nearly 220 billion VND from anti-revenue loss solutions Customs of HCM City: Increased revenue by nearly 220 billion VND from anti-revenue loss solutions
Customs Branch’s revenue increased more than VND87 billion collected from anti-revenue losses Customs Branch’s revenue increased more than VND87 billion collected from anti-revenue losses
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Customs operation at Vung Ang- Ha Tinh Customs Department. Photo: P.T

According to the General Department of Vietnam Customs (GDVC), from the first months of 2020, the GDVC’s Director General issued Directive 1040/CT-TCHQ on the performance of State revenue collection and the assignment of revenue target and target on tax debt collection to each provincial and municipal customs department, and many detailed guiding documents on price, classification, origin and tax debt administration.

To increasethe revenue and reduceoutstanding tax debt, the GDVC has directed municipal and provincial customs departments to develop detailed plans, ensuring accomplishment of targets assigned in Decision No.924/QD-TCHQ, review and classify accurately debts into debt groups under the guidance in the process of the administration processes of tax debt and other revenues for import and export goods as prescribed in Decision 1503/QD-TCHQ dated May 18, 2018. At the same time, strengthening coordination with State agencies in implementing coercive measures to promptly and effectively collect tax debts.

Preliminary statistics from the GDVC show that from the beginning of the year until now, the Customs sector has collected VND 2,480 billion from post-clearance audit, anti-smuggling, anti- revenue loss through re-determination of codes, value of goods and C/O.

The customs sector has also collected and handled 573.6 billion of tax debt, VND 410 billion from price determination, 463.2 billion from the anti-smuggling and VND 92.16 billion from inspection and examination. In post clearance audit stage alone, Customs has conducted 1,161 audits, with 346 audits premises of customs declarants and 815 at head offices of Customs, and collected VND 941.2 billion from tax assessment and administrative fines.

To achieve the highest revenue target, the GDVC has asked municipal and provincial customs departments to strengthen anti-revenue loss through post clearance audit, anti-smuggling and trade fraud, focusing on reviewing and checking the name, code and tax rate of goods in customs clearance and post clearance audit to handle cases of making the false declaration of goods names and codes to apply a low tax rate or enjoy special preferential tax rates, focusingon checking the items subject to the list of import and export goods at risk on tax classification and tax rate application.

Focusing on inspecting items in the list of goods withrisks oftax classification and tax rate andchecking customs value for items and enterprises with high risks ofvalue to avoid the situation that the consignments with under-value and unreasonable declarations but are not implemented ruling or handled in a timely manner, and focusing on thematic direction for exported items with high tax rates.

Accelerating anti-revenue loss through post clearance audit, anti-smuggling and trade fraud, focusing on inspecting and combating frauds on quantity, origin and labeling and illicit cross-border transportation of goods, especially conditional imports, independently transported shipments, goods temporarily imported for re-export, goods temporarily exported for re-import, goods in transit and goods taken to storage pending customs clearance.

For tax debt collection, the GDVC requires all customs units to strictly control tax exemption, reduction and refunds. Perform tax exemption, reduction and refund for appropriate subjects and in line with the law, promote inspection and examination of compliance with the tax law, regulations and administration processes.

Strengthen review and classify accurately tax debt groups under instructions of the administration processes of tax debt and other revenues for imported and exported goodsin Decision No.1503/QD-TCHQ and handle in the direction: for bad debts, firms eligible for debt cancellation according to Resolution 94/2019/QH14 on freezing tax debts, writing off late payment fines and late payment interest, shall carry out the procedures for freezing and writing off debts in 2020.

By Hong Nu/Ngoc Loan