Regulations on sanctioning administrative violations in customs field officially promulgated
Decree 128 stipulates acts of violations, sanctioning forms, levels, remedies, jurisdiction; administrative sanctioning procedures; and the application of measures to prevent and ensure the sanction of administrative violations in customs.
Administrative violations in the customs field specified in Decree 128 include violation of the law on customs procedures; violating the provisions of law on customs inspection, supervision and control; administrative violations on tax management for import and export goods; and violating other law provisions on import and export goods. For violations of the law on the management of imported and exported goods, in transit, means of transport and in transit occurring in the customs field, it would apply the provisions on sanctioning of administrative violations in customs.
Ha Tinh Customs officials supervise import – export goods. Photo: Phan Trâm |
Besides that, Decree 128 also stipulates that administrative violations related to customs that are not specified in this decree but are regulated in other legal documents will be sanctioned as administrative violations in accordance with the regulations in those documents.
According to Decree 128, the main forms of sanctions are warning and monetary penalties. Depending on the nature and seriousness of violations, organisations and individuals committing administrative violations may be subject to one or more additional sanctions: confiscation of exhibits of administrative violations, forced to taking out of the territory of Vietnam or forced to re-export within the time limit of execution of the sanctioning decision for the violation; forced to pay back an amount equal to the value of exhibits that were sold, dispersed or destroyed in contravention of the law.
Besides main sanctions and additional sanctions, depending on the nature and severity of their violations, individuals and organisations committing administrative violations in customs might be subject to one or more remedial measures as specified in the Customs Law, the Law on Handling of Administrative Violations.
The level of monetary penalties is specified in Decree 128, depending on the severity of the violation or act of violation, authorities could issue a decision to impose monetary penalties of at least VND 500,000 and a maximum of VND 100 million or 20% calculated on the understated tax amount or the increased tax amount in case of tax exemption, reduction, refund or exemption.
Decree 128 includes three chapters and 37 articles, of that Chapter 1 includes six articles; Chapter 2 stipulates the acts of violation, forms of sanction and remedial measures, jurisdiction, procedures including 27 articles; Chapter three implementing provisions includes three articles.
Decree 128 will officially take effect from December 10.
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