Sanctioning acts of smuggling and trade fraud for petroleum products

	Anti-smuggling on the waterway: the Customs meets with difficulties
	Smuggling and trade frauds are still complicated
	Enhancing the rate of violation detection through container scanners

Illustrative photo. Source: Internet

Over the past time, the General Department of Taxation strengthened the inspection and fight against smuggling and trade fraud for petroleum products. In order to further actively implement Tax administration and collaboration with ministries, sectors and competent authorities in detecting and preventing promptly and effectively the smuggling and trade fraud, the General Department of Taxation has guided to impose administrative sanctions for petroleum products which are being transported.

Especially, the imported petroleum products which are being transported without sufficient invoice and documents will be handled as per provisions in Clause 1, Article 6 of Joint Circular No. 64/2015/TTLT-BTC-BCT-BCA-BQP.

The imported petroleum products which are being transported and are identified as smuggled petroleum products will be sanctioned as per Article 17 Decree 185/2013/ND-CP dated 15th November 2013 of the Government.

The petroleum products which are transported by marine craft without sufficient legal invoice and documents, will be sanctioned as per Clause 2 and Clause 3 Article 15 Decree 162/2013/ND-CP dated 12th November 2013 of the Government.

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The petroleum products which are domestically manufactured and sold, and being transported with insufficient invoice and documents will be sanctioned as per provisions in Decree 51/2010/ND-CP dated 14th May 2010 of the Government and Circular 39/2014/TT-BTC dated 31st March 2014 of the Ministry of Finance.

Particularly, the petroleum products which are domestically manufactured and sold and being transported without legal invoice and documents, leading to false declaration and insufficient amount of tax payment or Tax evasion, Tax fraud, when being inspected and detected by the competent authority, will be sanctioned on administrative violation as per provisions. Also, the tax payer will be collected Tax arrears and be sanctioned for acts of Tax evasion and Tax fraud.