If violators do not fully pay taxes, they will be fined

If violators do not fully pay taxes, they will be fined

VCN- According to Circular No.155/2016/TT-BTC the Ministry of Finance guiding the implementation of the Decree No.127/2013/ND-CP which was amended and supplemented by Decree No.45/2016/ND-CP (call as Decree 45), after the clearance of goods if violators do not voluntarily pay taxes or fully pay taxes in accordance with the provisions before the Customs make the violation record, they will be fined as per regulations in Point C, Paragraph 1, Article 13 of Decree 45.
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