The revenues from post audit decreased 2%

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Chart of the number of inspections and tax revenues from post-Customs clearance audit on May 4, 2017. Chart: T. Binh.

According to the General Department of Customs, in April, 2017, the Customs conducted 721 post-Customs clearance audits including 584 audits at the Customs authority’s headquarters and 137 audits at the Customs declarant’s offices. The total imposed tax was 203.68 billion vnd, total fine and late payment amount was 57.75 billion vnd. 240,72 billion was paid to the budget.

As updated on May 4, 2017, the post-Customs clearance audit forces implemented 2,723 audits, including 2,723 audits at the Customs authority’s headquarters and 284 audits at the Customs declarant’s offices

the total imposed tax was 570 billion vnd, up by 16% compared to the same period in 2016; the total fine and late payment amount were 87.8 billion vnd, up by 29% compared to same period in 2016 and the total actual revenues were 486.2 billion vnd, equal to 98% compared to the same period last year (down by 2%).

In which, only Department of Post Customs Clearance Audit (General Department of Customs) had imposed tax, fine and late payment amount of nearly 150 billion vnd, up by 4% compared to the same period in 2016 and the total actual revenues reached more than 91 billion vnd, equal to 67% over the same period last year.

Customs collected more than 92 trillion vnd of tax in 4 months VCN- According to statistics from the General Department of Vietnam Customs, until the end of April 2017, ...

According to the law and reality in the post-Customs clearance audit, there are many cases where the Customs issued a decision on tax imposition, but enterprises did not agree and implement the right to appeal against the decision under the law so that the imposed tax and revenues are not similar.