This is the new content stated in Decree No. 45 / 2016 / ND-CP of the Government, effective from the date of 01 / 08 / 2016.
Accordingly, the taxpayer fails to make a declaration or make a false declaration of the name, type, quantity, volume, quality, value, product code, tax rate, tax rate, origin of goods during the procedure Customs procedures for exported and imported goods which have been detected and supplemented by the tax declaration documents before the time of customs clearance of goods will still be fined 10% of the insufficient tax amount.
In addition, this Decree also stipulates a fine of 1 - 3 million VND for exiting persons who fail to declare or incorrectly declare the amount of foreign currency, VND in cash, or gold carried in excess of the prescribed level upon exit. from 5 - 30 million dong; while in the past, only when carrying money and gold exceeding the prescribed level of 10-30 million dong, this fine was applied.
In particular, the Decree has increased the fine level for the act of erasing and correcting documents in the registered customs documents without affecting the payable tax amount from VND 500.000 - VND 02 million to VND 01 - 02 million VND. On the contrary, with the act of swapping goods that have undergone customs inspection for those that have not yet been customs, the fine is reduced from 20-60 million VND to 20-30 million VND ...
Sources: Decree No. 45 / 2016 / ND-CP
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