Ho Chi Minh City Customs Department: Decentralizing post-clearance audits at border gates

Customs will collaborate with Tax to inspect the price of imported automobiles. Photo: T.H

Besides closely determining the dutiable value and imposing a tax for the key commodity groups, the Customs Departments directed and inspected in right time and to the right regulation for other suspicious commodity groups to ensure the full collection of revenues to the State budget.

If enterprises do not implement Customs decisions on post clearance audits, the Customs Branches will issue a decision on imposing tax based on the initial suspicious basis and from the next shipment. For suspicious cases, enterprises which do not allow goods clearance under the declaration price, Customs must consult immediately under the guidance of the General Department of Vietnam Customs in Dispatch No.10773/TCHQ-TXNK dated November 15, 2016 and send the list of the enterprises which do not comply with post clearance audit decisions to the Ho Chi Minh City Customs Department to handle under their competence.

In order to limit losses of State revenues through high efficiency Post clearance audit operations, the Ho Chi Minh City Customs Department has directed that Customs Branches must audit and issue the notice of audit results and imposing tax (if any) for 100% of suspicious declarations and not transfer suspicious dossiers to the Post clearance audit Branch when they are not handled in the post clearance audit stage at the Customs office, with suspicious dossiers on taxable price.

If enterprises do not comply with the decision on post-clearance audit at the Customs office, Customs Branches must immediately implement consultation and reject the declaration price. If enterprises do not agree, Customs Branches will issue a decision on imposing tax and requiring the enterprises to immediately pay tax in the clearance process of their next shipment.

For post-clearance audits at the enterprises’ office, based on the plan approved by the General Department of Vietnam Customs in 2017, the Post-clearance audit Branch will collect the information to issue the decision on post clearance audit at the enterprises’ office centrally.

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Besides, the Ho Chi Minh City Customs Department will continue to collaborate with the Ho Chi Minh City Tax Department and focus on inspecting of VAT refunds and final accounting of contracts of processing and manufacturing for exports, the enterprises’ situation of using machines and facilities for processing and manufacturing for exports, and closely audit taxable price for imported automobiles and avoid the situation of price fraud and tax evasion.