Preventing violating enterprises from shirking responsibility

VCN - Some enterprises importing goods with signs of violation and being checked by the Customs authorities have found ways to shirk their responsibility by dissolving or refusing to receive goods.
Enterprises illegally importing fish balls refuse to receive goods. Photo: T.H
Enterprises illegally importing fish balls refused to receive goods. Photo: T.H

Preventing violating enterprises from dissolution

In order to prevent the situation that enterprises are being inspected and determined the act of breaking rules, but they dissolve the business to avoid tax obligations to the state, HCM City Customs Department sent an official dispatch to the Business Registration Office - HCM City Planning and Investment Department, Thu Duc City Tax Branch, Go Vap District Tax Branch to propose on suspending the implementation of dissolution procedures for three enterprises.

However, the Import-Export Duty Department received an official dispatch from the Business Registration Office – HCM City Planning and Investment Department. It stated that it was impossible to suspend the dissolution procedures of the enterprise at the request of the Customs authority because the current law has not provided for this case.

The HCM City Planning and Investment Department cited the provisions of Point c, Clause 1, Article 65 of Decree No. 01/2021/ND-CP. It stipulates that cases in which application for/notification of changes to enterprise registration information is not allowed.

Accordingly, the application or notification is refused at the request of the Court or judgment enforcement authority or investigating authority, head or deputy head of the investigating authority or investigator as prescribed in the Code of Criminal Procedures.

Thus, Customs authority has not been prescribed by law as the agency authorized to request the business registration agency to suspend the dissolution of the enterprise.

According to HCM City Customs Department, in fact, there are many cases of violations of enterprises arising at Customs authority, such as not submitting the final settlement of duty-free imported raw materials, importing banned goods, and making incorrect customs declarations, falsely declaring the value of goods. The customs authority is carrying out handling activities, but the amount of tax violated by the enterprise has not yet been determined. However, during this time, the enterprise carried out the procedures to close the tax code and dissolve the business at the business registration office in order to shirk responsibility to the State.

Many sophisticated tricks

In order to prevent violating enterprises from shirking responsibility, for the above case, HCM City Customs Department has reported and proposed the Import and Export Duty Department - General Department of Vietnam Customs to advise and report to the leaders at all levels for consideration and supplement the regulations: permitting the customs authority to request the business registration authority not to register or change the business registration contents of the enterprise within the time when Customs is handling violations of enterprises.

Besides the above case, the Customs authorities detected a number of cases that the consignee does not receive goods showing signs of violation to avoid responsibility when realizing that they would be detected by the Customs authority. In these cases, businesses and individuals find all sorts of tricks to shirk responsibility. For example, blaming the foreign seller for delivering the wrong goods or failing to sign a commercial purchase and sale contract causing difficulties for the Customs authority in the process of considering and handling.

Typically, the enterprise whose name is on the transport document refuses to receive the goods before the time of inspection by the Customs; enterprises refuse to receive goods after seeing the goods before carrying out procedures; refuse to receive the goods after opening the declaration and the customs authority inspects and detects violations.

In some cases, they try to hook up with foreign sellers to make many e-commerce contracts for purchase and sale at the same time with different quantities and types of goods. If they were detected of being violated, they would blame the foreign sellers of mistakenly delivering goods from one contract to another.

In addition, e-transactions and e-commerce are an inevitable development trend in the world, and businesses and smugglers have been equipped with high information technology knowledge. Besides using the methods and tricks of making incorrect declarations of quantity and types, making fake dossiers and vouchers, which are not consistent with transactions, objects and businesses take advantage of electronic transactions, illegally use another person's citizen ID card to register a business, "bogus business", or create many websites showing addresses in many countries, pretending to be foreign companies to make fake transactions, then hire other businesses or individuals (also known as storks) in the country to name the owner of the goods or open the import declaration of the shipment (no entrustment contract). When detected by Customs authority, the mastermind easily erases traces and shirks responsibility.

By Lê Thu/Thanh Thuy

Related News

HCM City Customs detects violations worth nearly VND 4.4 trillion

HCM City Customs detects violations worth nearly VND 4.4 trillion

VCN - In the first 10 months of 2024, the HCM City Customs Department uncovered nearly 2,000 violations, with the value of the seized goods estimated at nearly VND 4.4 trillion.
Four business directors face exit bans over persistent tax debts

Four business directors face exit bans over persistent tax debts

VCN - The HCM City Customs Department has issued exit suspension notice for four business directors who have persistently failed to settle their import-export tax debts. The exit restrictions took effect on November 12, 2024.
Counterfeit goods in small e-commerce parcels challenge enforcement agencies

Counterfeit goods in small e-commerce parcels challenge enforcement agencies

VCN - The rapid growth of e-commerce has introduced significant challenges for authorities dealing with counterfeit goods. Counterfeit products, often concealed in small parcels sent through e-commerce channels, have become a prominent issue for enforcement agencies.
Crackdown on counterfeit goods in e-commerce uncovers widespread violations

Crackdown on counterfeit goods in e-commerce uncovers widespread violations

VCN - Although the number of cases uncovered by the Market Surveillance Authority has decreased, the production and sale of goods violating origin, intellectual property, and food safety regulations—especially in e-commerce—have surged compared to last year.

Latest News

Fireworks, firecrackers "hot" again

Fireworks, firecrackers "hot" again

VCN - Every year-end, the smuggling and illegal transportation of prohibited goods tends to increase, especially fireworks and firecrackers. The seizures in recent days show that the illegal trading and transportation of fireworks and firecrackers is getting "hotter".
Strengthening efforts to combat smuggling and illegal pig transport

Strengthening efforts to combat smuggling and illegal pig transport

VCN - The General Department of Vietnam Customs has directed units to promptly inspect and reinforce measures to control and prevent smuggling, as well as the illegal transportation of animals and animal products, with a particular focus on pigs.
Combat cigarette smuggling in the context of increasing excise tax

Combat cigarette smuggling in the context of increasing excise tax

VCN - The increase in Special Consumption Tax (SCT) needs to ensure a reasonable roadmap to support domestic tobacco businesses to have time to adapt and stabilize production, thereby minimizing the negative impact on employment of workers in the entire value chain of the industry, ensuring social security.
VND 479 Billion contributed to state budget from violations handling

VND 479 Billion contributed to state budget from violations handling

VCN - From December 15, 2023, to October 14, 2024, market surveillance forces nationwide conducted inspections of 61,079 cases, uncovering and handling 41,725 violations.

More News

Enforcement authorities busts 67, 000 cases and seizes about 10 tons of drugs

Enforcement authorities busts 67, 000 cases and seizes about 10 tons of drugs

VCN – Since 2022, enforcement authorities have tackled over 67,000 cases and seized over 10 tons of drugs and 7 million synthetic drug pills.
Solutions to prevent or fraud of origin and geographical indication violations

Solutions to prevent or fraud of origin and geographical indication violations

VCN - The Customs Magazine recently interviewed Nguyen Van Hoan, Deputy Director of the Anti-Smuggling and Investigation Department (General Department of Vietnam Customs), to discuss solutions for combating tax evasion, fraud of origin and geographical indication violations in the coming period.
Ho Chi Minh City Customs: Preventing many cases of importing goods that violate intellectual property rights

Ho Chi Minh City Customs: Preventing many cases of importing goods that violate intellectual property rights

VCN - Many businesses importing goods that violate intellectual property rights have been detected and punished by Ho Chi Minh City Customs Department.
Prosecuting a trafficking case of drug hidden in air compressors from France to Vietnam

Prosecuting a trafficking case of drug hidden in air compressors from France to Vietnam

VCN - Hanoi City Police have issued a decision to prosecute the case and a suspect for illegally transporting drugs from France to Vietnam.
Search for owners of 59 containers of backlogged machinery and equipment at port

Search for owners of 59 containers of backlogged machinery and equipment at port

VCN - 59 containers of imported goods through Phuoc Long ICD port have not been carried out customs procedures for many months, the Customs has counted and searched for the owners of these shipments.
Lang Son Customs tightens control on imports and exports ahead of Lunar New Year

Lang Son Customs tightens control on imports and exports ahead of Lunar New Year

VCN - As of November 5, 2024, Lang Son Customs Department has detected 1,537 violations within its control zones as part of its year-end enforcement operations. With domestic demand for goods—particularly household items—surging ahead of the Lunar New Year, Lang Son Customs has directed its units to ramp up intelligence gathering and closely monitor high-risk areas, ensuring strict inspection of all imports and exports.
Many high-tax debtors pay taxes after enforcement

Many high-tax debtors pay taxes after enforcement

VCN – Many enterprises with large tax debts ranging from several billion to tens of billions of VND have paid taxes to the State budget after being enforced by the Customs.
Lang Son: New challenges in combating smuggling and trade fraud

Lang Son: New challenges in combating smuggling and trade fraud

VCN - The large, complex, rugged area, with difficult traffic… is a huge obstacle to the anti-smuggling work of the State authorities in Lang Son. Therefore, strengthening coordination is an important solution to combat violations at the border.
A foreign director is forced to suspend exit

A foreign director is forced to suspend exit

VCN - The Investment/Processing Customs Branch has issued a Notification of suspension of exit for Mr. Lo Pei Hung, 69, Chinese nationality (Taiwan), General Director of Hoang Phat Garment Production Company Limited, from November 1, 2024.
Read More

Your care

Latest Most read
Fireworks, firecrackers "hot" again

Fireworks, firecrackers "hot" again

VCN - Every year-end, the smuggling and illegal transportation of prohibited goods tends to increase, especially fireworks and firecrackers. The seizures in recent days show that the illegal trading and transportation of fireworks and firecrackers is gett
HCM City Customs detects violations worth nearly VND 4.4 trillion

HCM City Customs detects violations worth nearly VND 4.4 trillion

In the first 10 months of 2024, the HCM City Customs Department uncovered nearly 2,000 violations, with the value of the seized goods estimated at nearly VND 4.4 trillion.
Strengthening efforts to combat smuggling and illegal pig transport

Strengthening efforts to combat smuggling and illegal pig transport

The General Department of Vietnam Customs has directed units to promptly inspect and reinforce measures to control and prevent smuggling with a particular focus on pigs.
Combat cigarette smuggling in the context of increasing excise tax

Combat cigarette smuggling in the context of increasing excise tax

VCN - VCN - The latest data from the General Department of Market Management, Ministry of Industry and Trade shows that despite many efforts by state agencies, the cigarette smuggling situation is still complicated. The latest data from the General Depar
VND 479 Billion contributed to state budget from violations handling

VND 479 Billion contributed to state budget from violations handling

From December 15, 2023, to October 14, 2024, market surveillance forces nationwide conducted inspections of 61,079 cases, uncovering and handling 41,725 violations.
Mobile Version