Statements of Customs about collection of tax arrears of 50 billion vnd from Rolls-Royce cars

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On 26 December, 2016, talking with a Customs reporter, a representative of the Post Clearance Audit branch (the Hai Phong Customs) – the unit directly handled the case, stated that: implementing the direction of the Ministry of Finance and the General Department of Customs on enhancing anti-smuggling and anti-trade fraud for imports and exports of automobiles, Hai Phong Customs deployed post clearance audit under the law at the headquarters declared in the Customs Declarations for Regal Motor Cars Corp. of Rolls-Royce in Vietnam.

The post clearance audit was implemented through the examination of documents relating to the imported shipments such as: agent contract, order confirmation, invoice and packing list, etc. Through the examination, the Customs authority detected and indentified some violations of Regal Motor Cars Corp. in not declaring discounts at the registration time of the Customs declarations for 19 Roll-Royce cars and declaring insufficient additions and declaring wrong HS code for the cars’ spare parts in 40 Customs declarations.

According to the Post Clearance Audit branch (the Hai Phong Customs), the enterprise’s activities have violated the provisions under Article 6, Article 13 and Article 15 of Circular 39/2015/TT-BTC on Customs value and Article 143 of Circular No. 38/2015/TT-BTC on Customs procedures, Customs supervision and inspection, export tax, import tax and tax administration applied to imported and exported goods.

From the above, the Customs authority has rejected the transaction value of the Regal Motor Cars Corp. and collected tax arrears of nearly 50 billion vnd.

It is acknowledged that, on 13 December, 2016, Regal Motor Cars Corp. carried out tax liabilities for declaring insufficient additions and declaring wrong HS code of the imported goods.

Guidelines for collection of tax arrears for cars of overseas Vietnamese citizens VCN- The General Department of Vietnam Customs has issued several documents to guide local Customs Departments to ...

Especially for not declaring discounts, the enterprise is implementing their right to complain to the Customs authority. Currently, the settlement of the enterprise’s complaint is being handled in accordance with the law.