Mistakes often in customs and tax declaration

No

Mistakes

Penalty

Legal grounds

Violation of the time limit for customs procedures and tax applying

1

Do not declare, submit, present, provide information of customs records on time

A fine of 500,000 VND to 1,000,000 VND

Point a, Clause 1, Article 6

2

Failure to make additional declarations within the prescribed time limit when there is a change in the information on the serial number of the export goods container, the loading port, the export border gate, the means of export goods

Point b, Clause 1, Article 6

3

Declaring the price officially exceeds the prescribed time limit for cases where there is no official price at the time of registration of the customs declaration

Point c, Clause 1, Article 6

4

Submit a customs declaration when there are no gathered goods at the location notified to the customs office

A fine of between VND 2,000,000 and VND 5,000,000

Point a, Clause 3, Article 6

5

Declaring and completing procedures not in accordance with the prescribed time limit when transferring domestic consumption

Point b, Clause 3, Article 6

6

Do not submit dossiers of non-tax collection, settlement reports, reports on the use of duty-free goods within the prescribed on time

Point c, Clause 3, Article 6

Violation in customs declaring

7

Failing to declare or making false declarations on the actual names of goods, types, quantities, volumes, quality, value and origin of transit goods, border-gate transfer or goods from foreign countries into transshipment ports or ports transshipment abroad; Goods coming from abroad to non-tariff zones or from non-tariff zones to foreign countries; goods used and destroyed in non-tariff areas

A fine of between VND 1,000,000 and 3,000,000

Clause 2 Article 7

8

Failing to declare or making false declarations on the actual names of goods, categories, origins, quantities, volumes, quality and value of exported or imported goods subject to tax exemption or non-taxable objects

A fine of between VND 3,000,000 and 5,000,000

Clause 3 Article 7

9

Declaring imported goods according to the type of processing, export production but there is no processing factory or export production facility

A fine of between VND 10,000,000 and 20,000,000

Clause 4 Article 7

10

Making false declarations on goods names, quantity, weight and value of exported goods; except for exported goods being processed products, export products or products exported to foreign countries by export processing enterprises or temporarily imported goods for re-export.

A fine of between VND 20,000,000 and VND 40,000,000

Clause 5 Article 7

Violation in Tax declaring

11

Making false declarations leading to a lack of tax amounts to be paid or increasing the exempted, reduced or refunded tax amounts, then discovering and additionally declaring more than 60 days after the customs declarations are registered but before the customs offices tax inspection and inspection agencies at taxpayers' offices

A fine of 10% of the amount of underpaid tax or the amount of tax exempted, reduced or refunded is higher than the tax law provisions

Clause 1 Article 8

12

Failure to declare or misrepresent the goods name, category, quantity, weight, quality, value, commodity code, tax rate, origin of export and import goods detected by the customs office in the past submitting customs procedures for export and import goods

A fine of 20% of the amount of underpaid tax or the amount of tax exempted, reduced, non-taxed, refunded is higher than the tax law

Clause 2 Article 8

13

Wrong declaration of the subject is not taxable

14

Declining to increase production norms of processed products; production norm of exported products from imported raw materials and supplies compared to actual use

15

Using goods within tariff quotas is not in accordance with regulations

16

Making and incorrectly declaring the contents of tax finalization dossiers, liquidation dossiers, tax exemption dossiers, dossiers of consideration for tax exemption, reduction or refund