Nghị định 127/2013/NĐ-CP xử phạt vi phạm hành chính cưỡng chế thi hành quyết định lĩnh vực hải quan

THE GOVERNMENT
——-

SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
—————

No. 127/2013/ND-CP

Hanoi, October
15, 2013

 

DECREE

ON PENALTIES FOR ADMINISTRATIVE VIOLATIONS AND ENFORCEMENT
OF ADMINISTRATIVE DECISIONS PERTAINING TO CUSTOMS CONTROLS

Pursuant to the Law on
Government organization dated December 25, 2001;

Pursuant to the Law on
Handling administrative violations dated June 20, 2012;

Pursuant to the Law on
Customs dated June 29, 2001 and the Law on the amendments to the Law on Customs
dated June 14, 2005;

Pursuant to the Law on
Tax administration dated November 29, 2006 and the Law on the amendments to the
Law on Tax administration dated November 20, 2012;

At the request of the
Minister of Finance,

The Government
promulgates a Decree on penalties for administrative violations and enforcement
of administrative decisions pertaining to customs controls.

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ADMINISTRATIVE PENALTIES FOR CUSTOMS
OFFENCES

SECTION 1. GENERAL
PROVISIONS

Article 1. Scope of
regulation

1. This Chapter specifies
the violations, penalties, fines, remedial measures, the power to impose
penalties, the procedures for imposing administrative penalties; implementation
of preventive measures and enforcement of administrative penalties for customs
offences.

2. Customs offences in
this Decree include:

a) Violations against law
regulations on customs procedures;

b) Violations against law
regulations on customs inspection, customs supervision, and customs control;

c) Violations against
legislation on tax on exports and imports (hereinafter referred to as tax);

d) Violations against
other law regulations on exports and imports, vehicles entering and leaving Vietnam, vehicles in transit.

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Article 2. Mitigating
circumstances

1. The mitigating circumstances
specified in Article 9 of the Law on Handling administrative violations.

2. First offences.

3. The value of illegal
goods does not exceed 50% the minimum fine of the fine bracket.

Article 3. Statute of
limitations

1. Time limit for
imposing penalties for tax offences:

a) The time limit for
imposing penalties for tax evasion or tax fraud that are not liable to criminal
prosecutions, understatement of tax payable, or overstatement of reduced,
exempt, or refunded amount is 05 years from the day on which the violation is
committed.

b) The taxpayer is exempt
from the penalty after the aforesaid period, but must pay the tax arrears, the
excessively exempted, reduced or refunded tax, or the evaded tax over the last
ten years to government budget from the day on which the offence is discovered.

2. The time limit for
imposing penalties for other violations than those specified in Clause 1 of
this Article is similar to that in Article 6 the Law on Handling administrative
violations.

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The period during which
the case is examined by the proceeding agency is included in the time limit for
imposing penalties.

4. If the offender
deliberately avoid or obstruct the imposition of penalties during the period
specified in Clause 1 and Clause 2 of this Article, the time limit for imposing
penalties shall begin again when the avoidance or obstruction is stopped.

Article 4. Fines
imposed upon individuals and organizations

1. The fines specified in
Section 2 Chapter 1 of this Decree are imposed upon organizations. The fines
imposed upon individuals are 1/2 of those imposed upon organizations, except
for the cases specified in Clause 2 and Clause 3 of this Article.

2. The fines for the
violations specified in Article 9 Clause 1 Article 14 of this Decree are
imposed upon individuals.

3. The fines for tax
offences specified in Article 8 of this Decree are imposed upon individuals and
organizations according to Clause 33 Article 1 of the Law on the amendments to
the Law on Tax administration dated November 20, 2012.

Article 5. Cases in
administrative penalties for customs offences are exempt

1. The cases in which
penalties are exempt according to Article 11 of the Law on Handling
administrative violations.

Customs authority or
other competent authorities must be notified of the goods and vehicles that are
imported to Vietnam due to unexpected events of force majeure events; such
goods and vehicles must be removed from Vietnam after the event has passed.

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3. Cases in which
adjustments to the declaration are permissible.

4. A violation specified
in Article 8 or Article 13 of this Decree is committed but the tax difference
does not exceed 500,000 VND if the violation is committed by an individual, or
2,000,000 VND if the violation is committed by an organization.

5. The quantity or weight
of exports or imports is different from the customs declaration according to
Clauses 1, 2, 3, and 4 Article 7 of this Decree, but their value does not
exceed 10% of the value of exported or imported  goods in reality but not
exceeding 10,000,000 VND.

6. The names of exports
or imports are correct but the code or tax rates are incorrect for the first
time.

7. Violations against
regulations on customs declaration of cash in foreign currencies, cash in
Vietnamese currency, or gold taken along when leaving or entering Vietnam, the value of which does not exceed 5,000,000 VND.

SECTION 2. VIOLATIONS,
PENALTIES, AND REMEDIAL MEASURES

Article 6. violations
against regulations on time limit for completing customs procedures and
submitting tax statement.

1. A warning shall be
given or a fine of from 500,000 VND to 1,000,000 shall be imposed for any of
the following violations:

a) Submitting the customs
dossier behind schedule, except for the violations specified in Points a, b, c,
d, dd Clause 2, Point a and Point b Clause 3, and Clause 4 of this Article;

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2. A fine of from
1,000,000 VND to 5,000,000 VND shall be imposed for any of the following
violations:

a) Failure to make
statement and complete the procedures on schedule when changing the purpose of
the goods classified as goods eligible for tax exemption;

b) Failure to submit the
dossier on schedule for reporting, settlement, or tax refund;

c) Failure to follow the
procedures for handling excess materials and supplies, scrap, machinery or
equipment that are rented or borrowed under a processing contract as registered
in the dossier;

d) Failure to re-export
or re-import on schedule or within the period registered with the customs
authority, except for the violations specified in Point a Clause 3 of this
Article;

dd) Failure to re-export
or re-import the vehicles that regularly cross the border on schedule;

e) Failure to comply with
the regulations on reporting, provision of information about the goods under
the customs supervision in a free trade zone as prescribed by law;

g) Failure to adjust the
intended amount of processed products, exported products made on imported raw
materials and supplies on schedule;

h) Violating other
regulations on deadline for making tax statement.

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a) Failure to re-export
the temporarily imported goods eligible for tax exemption or goods temporarily
imported for re-export on schedule;

b) Failure to re-export
or re-import the vehicles on schedule, except for the case specified in Point
dd Clause 2 of this Article;

c) Retain goods in
transit in Vietnam past the deadline.

4. A fine of from
35,000,000 VND to 50,000,000 VND shall be imposed for the violation in Point b
Clause 3 of this Article if the vehicle has fewer than 24 seats.

5. Remedial measures:

a) Violators of Point d
and Point dd Clause 2, Point a and Point b Clause 3, and Clause 4 of this
Article shall have to re-export the temporarily imported goods or vehicles,
unless they are allowed to be sold in Vietnam;

b) Violators of Point c
of Clause 3 of this Article shall have to remove the goods from Vietnam.

Article 7. Violations
against regulations on customs declaration

1. A fine of from 500,000
VND to 1,000,000 VND shall be imposed for any of the following violations:

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b) Failure to make a
declaration or to provide correct information about the names, categories,
quantity, weight, and origins of goods being humanitarian aid or grant aid
approved by competent authorities.

2. A fine of from
1,000,000 VND to 3,000,000 VND shall be imposed for the failure to declare or
to provide correct information about the names, categories, quantity, weight,
and origins of goods that are:

a) Goods sent to the
transshipment port from abroad or a free trade zone, or sent from a
transshipment port or free trade zone to abroad, or from a free trade zone to
the domestic market for processing, repair, or warranty, except for the violations
in Point h Clause 1 Article 13 of this Decree;

b) Goods in transit;

c) Goods used or
destructed within a free trade zone;

d) The goods names and
indications of goods in the list of imported raw materials or the list of
exported products are inconsistent, or between the registered list and the
actual goods at the export processing company are inconsistent.

3. A fine of from
3,000,000 VND to 5,000,000 VND shall be imposed for any of the following
violations:

a) Failure to make a declaration
or to provide correct information about the names, categories, quantity,
quality, or value of exports or imports that are exempt from tax as prescribed
by law;

b) Provide incorrect
information in the report on goods of the company in a free trade zone;

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d) Changing the address
of the export processing facility without notifying the customs authority as
prescribed by law;

dd) Declaring false
increase in intended quantity of processed products, intended quantity of
products made of imported materials or supplies of the export processing
company.

4. A fine of from
20,000,000 VND to 40,000,000 VND shall be imposed for providing false
information about the names, quantity, weight, or value of exported goods,
except for the case specified in Point e Clause 1 Article 13 of this Decree.

5. In case of
understatement of the tax payable or overstatement of tax exempted, reduced,
refunded, the violation specified in Clause 3 of this Article shall be
penalized in accordance with Article 8 or Article 13 of this Decree.

Article 8. Violations
against regulations on tax statement

The tax payer that makes
understatement of the tax payable or overstatement of tax exempted, reduced,
refunded shall be penalized as follows:

1. If the taxpayer
realizes the mistake and adjust the tax statement within 60 days from the day
registration date of the customs declaration and before the customs authority
carries out a tax inspection at the premises of the taxpayer, a fine of 10% of
the understated amount of tax payable or the overstated amount of tax exempted,
reduced or refunded shall be imposed.

2. A fine of 20% of the
understated amount of tax payable or the overstated amount of tax exempted,
reduced or refunded shall be imposed for any of the following violations:

a) Failure to make a
declaration or to provide correct information about the names, categories,
quantity, weight, quality, numbers, tax rates, and origins of exports or
imports while following the customs procedure, except for the violations in
Article 13 of this Decree;

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c) Providing incorrect
information about tax-free goods;

d) Declaring false
increase in intended quantity of processed products, intended quantity of
products made of imported materials or supplies;

dd) Using in-quota goods
improperly;

e) Providing incorrect
information in the application for tax settlement, application for
finalization, application for tax exemption, tax reduction, or tax refund;

g) Other acts that lead
to the understatement of the tax payable or overstatement of tax exempted,
reduced, or refunded.

3. Article 13 of this
Decree shall apply if tax evasion or tax fraud is committed together with the
violation in this Decree.

4. This Article does not
apply to the cases specified in Article 14 of this Decree.

Article 9. Violations
against regulations on customs declaration of cash in foreign currencies, cash
in Vietnamese currency, or gold taken along when leaving or entering Vietnam

1. Penalties for the
failure to declare or to correctly declare the amount of cash in foreign
currencies, cash in Vietnamese currency, or gold carried by a person in excess
to the legal limit when leaving Vietnam.

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b) A fine of from
5,000,000 VND to 15,000,000 VND shall be imposed if the value is from
30,000,000 VND to below 70,000,000 VND;

c) A fine of from
15,000,000 VND to 25,000,000 VND shall be imposed if the value is from
70,000,000 VND to below 100,000,000 VND;

d) A fine of from
30,000,000 VND to 50,000,000 VND shall be imposed if the value is from
100,000,000 VND but are not liable to criminal prosecution.

2. Penalties for the
failure to declare or to declare correctly the amount of cash in foreign
currencies, Vietnamese currency in cash, or gold carried by a person when
entering Vietnam:

a) A fine of from
1,000,000 VND to 2,000,000 VND shall be imposed if the value is from 10,000,000
VND to below 50,000,000 VND;

b) A fine of from 2,000,000
VND to 10,000,000 VND shall be imposed if the value is from 50,000,000 VND to
below 100,000,000 VND;

c) A fine of from
10,000,000 VND to 20,000,000 VND shall be imposed if the value is from
100,000,000 VND but are not liable to criminal prosecution.

3. Penalties for
overstating the amount of cash in foreign currencies, Vietnamese currency in
cash, or gold carried:

a) A fine of from
5,000,000 VND to 15,000,000 VND shall be imposed if the amount in excess to the
legal limit is from 10,000,000 VND to below 100,000,000 VND;

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4. Penalties for the
failure to declare or to declare correctly the amount of gold or cash in foreign
currencies carried by a person against the law when entering or leaving Vietnam:

a) A fine of from
5,000,000 VND to 10,000,000 VND shall be imposed if the value is below
50,000,000 VND;

b) A fine of from
10,000,000 VND to 30,000,000 VND shall be imposed if the value is below
100,000,000 VND;

c) A fine of from
30,000,000 VND to 50,000,000 VND shall be imposed if the value is over
100,000,000 VND but below the level liable to criminal prosecution.

5. The exhibit shall be
returned after the decision on penalty imposition is implemented. The export
and import of cash in foreign currencies, Vietnamese currency in cash, and gold
must comply with law.

Article 10. Violations
against regulations on customs inspection and tax inspection

1. A warning shall be
given or a fine of 500,000 VND to 2,000,000 VND shall be imposed for falsifying
the registered customs dossier, provided this falsification does not makes a
change to the amount of tax payable or affect the goods policies.

2. A fine of from
2,000,000 VND to 4,000,000 VND shall be imposed for any of the following
violations:

a) Failure to assign
employees or provide instruments serving physical inspection of goods or
vehicles at the request of the customs authority without acceptable
explanation;

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3. A fine of from
4,000,000 VND to 10,000,000 VND shall be imposed for any of the following
violations:

a) Failure to present the
goods in storage that must undergo post-clearance inspection at the request of
the customs authority;

b) Documents or files
related to exports or imports, vehicles are not provided, not provided in full,
or provided behind schedule when requested by the customs authority;

c) Using customs
declaration programs the compatibility of which with the information processing
system of the custom is not certified by the authority.

4. A fine of from
10,000,000 VND to 20,000,000 VND shall be imposed for failing to comply with
the decision on tax inspection made by the customs authority.

5. A fine of from
20,000,000 VND to 60,000,000 VND shall be imposed for any of the following
violations:

a) Swapping goods that
have undergone inspection with those that have not;

b) Forging the customs
seal; submitting forged documents to the customs authority but not liable to
criminal prosecution;

c) Using the another
entity’s account or signature to complete electronic customs procedures;

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6. Additional penalties:

a) Confiscating the
illegal goods specified in Points, a, b, and d Clause 5 of this Article, which
are banned from export or import, suspended from export or import, fail to meet
conditions or standards prescribed by law, or not having any license though a
license is compulsory;

b) Confiscating and
sealing the forged documents specified in Point b Clause 4 of this Article.

7. Remedial measures:

Violators of Point a, b,
and d Clause 5 of this Article shall have to pay an amount equal to the value
of illegal goods if illegal goods no longer exist.

8. The entity that
commits the violation in Point b Clause 5 of this Article for the purpose of
tax evasion or tax fraud shall incur the penalties in Article 13 of this
Decree.

Article 11. Violations
against regulations on customs supervision

1. A fine of from
10,000,000 VND to 20,000,000 VND shall be imposed for any of the following
violations:

a) Failure to adhere to
the route, location, destination, time of transporting goods in transit, goods
temporarily imported for re-export specified in the customs dossier without
acceptable explanation;

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c) Illegally changing the
packages or labels of goods under customs supervision;

d) Failure to maintain
the status quo of the goods under customs supervision or goods in storage
pending customs clearance;

dd) Storing goods
temporarily imported for re-export at improper places.

2. A fine of from
20,000,000 VND to 40,000,000 VND shall be imposed for any of the following
violations:

a) Illegally selling
goods under customs supervision;

b) Illegally selling
goods in storage pending customs clearance;

c) Illegally selling the
vehicles that are registered overseas and temporarily imported into Vietnam.

3. A fine of from
40,000,000 VND to 60,000,000 VND shall be imposed for any of the violations
specified in Point a and Point b Clause 2 of this Article which involves:

a) The goods are banned
from export or import, suspended from export or import, fail to meet the
conditions for export or import, or not having any license though a license is
compulsory; or

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4. Additional penalties:

Confiscating the illegal
goods specified in Point c Clause 2 and Point a Clause 3 of this Article.

5. Remedial measures:

a) Violators of Point a
Clause 1 of this Article shall have to transport of goods in transit, goods
temporarily imported for re-export on correct route and at correct checkpoints;

b) Violators of Point b
Clause 3 of this Article shall have to remove or re-export the illegal goods
from Vietnam;

c) Violators of Clause 2
and Clause 3 of this Article shall have to pay an amount equal to the value of
illegal goods if illegal goods no longer exist;

d) Violators of Point c
Clause 1 of this Article shall have to remove the packages and labels that are
changed.

Article 12. Violations
against regulations on customs control

1. A fine of from
1,000,000 VND to 2,000,000 VND shall be imposed for any of the following
violations:

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

b) Failure to open the
goods storage for administrative inspection.

2. A fine of from
2,000,000 VND to 5,000,000 VND shall be imposed for any of the following
violations if the value of illegal goods is below 50,000,000 VND:

a) Storing, trading,
transporting exports or imports in the customs area without legitimate
documents;

b) Illegally transporting
goods across the border but not constituting a crime.

3. A fine of from
5,000,000 VND to 10,000,000 VND shall be imposed for sending foreign vehicles
across the border without adhering to the prescribed route or checkpoint.

4. A fine of from
10,000,000 VND to 30,000,000 VND shall be imposed for any of the violations in
Clause 2 of this Article but the value of illegal goods is from 50,000,000 VND
to below 100,000,000 VND.

5. A fine of from
30,000,000 VND to 60,000,000 VND shall be imposed for any of the following
violations:

a) Any of the violations
in Clause 2 of this Article but the value of are compelled is from 100,000,000
VND but below the level liable for criminal prosecution;

b) Unloading goods at
another port of destination than that in the goods manifest or bill of lading
without acceptable explanation;

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(028) 3930 3279

DĐ:

0906 22 99 66

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d) Illegally liquidating
or destroying goods to avoid customs inspection or customs supervision.

6. Additional penalties:

Confiscating the illegal
goods specified in Clause 2, Clause 4, Point a and Point d Clause 5 of this
Article.

7. Remedial measures:

a) Violators of Point d
Clause 5 of this Article shall have to pay an amount equal to the value of
illegal goods if the illegal goods no longer exist;

b) Violators of Clause 3
of this Article shall have to re-export the vehicles.

Article 13. Penalties
for tax evasion and tax fraud

1. Acts of tax evasion
and tax fraud include:

a) Using illegal or false
documents to make tax statement; falsifying documents that lead to understatement
of tax payable or overstatement of tax exempted, reduced, refunded

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(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

c) Violating Point b
Clause 2 Article 8 of this Decree without voluntarily paying the tax arrears
before an offence notice is made;

d) Following export
procedures without exporting the processed products or products made of
imported raw materials;

dd) Overstatement of the
quantity, weight, or categories of processed products or products made of
imported raw materials, or re-exported goods that involves tax evasion of
100,000,000 VND or more;

e) Exporting processed
products, products made of other raw materials than the imported ones;
importing products processed abroad that are made of other raw materials than
the exported ones;

g) Changing the purposes
of tax-free goods, goods eligible for tax exemption, tax reduction, or tax
refund without notifying the customs authority;

h) Failure to make a
declaration or to make a correct declaration of goods imported into the
domestic market from a free trade zone;

i) Failure to record the
receipts and expenditures related to the determination of tax payable;

k) Selling duty-free
goods to ineligible buyers;

l) Deliberately declaring
incorrect names, categories, quantity, weight, quality, value, tax rates, or
origins of exports or imports or not at all to evade tax.

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(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

A fine equal to the
amount of evaded tax shall be imposed if no aggravating circumstances are
found.

Every aggravating
circumstance that is found will cause the fine to increase by 20% but not exceeding
03 times the evaded tax. If the violation is committed by an individual, every
aggravating circumstance will cause the fine to increase by 10% but not
exceeding 1.5 times the evaded tax.

Every mitigating
circumstance will cancel out an aggravating circumstance.

3. This Article does not
apply to the cases specified in Article 14 of this Decree.

Article 14. Violations
against policies on management of exports, imports and goods in transit;
vehicles entering and leaving Vietnam, and vehicles in transit

1. A fine of from 500,000
VND to 2,000,000 VND shall be imposed for exporting or importing goods against
the regulations on trading goods of border residents, goods carried by people
entering and leaving Vietnam.

2. A fine of from
1,000,000 VND to 3,000,000 VND shall be imposed for exporting or importing
goods against the regulations on importing humanitarian aid; regulations on
exporting and importing gifts or movable assets.

3. A fine of from
5,000,000 VND to 10,000,000 VND shall be imposed for any of the following
violations:

a) Transiting goods;
exporting, importing or transiting vehicles against the license issued by
competent authorities;

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(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

c) Temporarily importing
or temporarily exporting goods without a license though a license is
compulsory, except for the case specified in Point a Clause 5 of this Article.

4. A fine of from
10,000,000 VND to 30,000,000 VND shall be imposed for transiting goods,
exporting, importing, or transiting vehicles without a license though a license
is compulsory.

5. A fine of from
30,000,000 VND to 60,000,000 VND shall be imposed for any of the following
violations:

a) Temporarily importing
goods without any license though a license is compulsory; temporarily importing
goods in the list of goods banned or suspended from temporary import for
re-export;

b) Exporting, importing,
or bringing to Vietnam the goods in the list of goods banned from export or
import or the list of goods suspended from export or import;

c) Exporting or importing
goods without any license though a license is compulsory;

d) Exporting or importing
goods that fail to meet the conditions or standards prescribed by law;

dd) Exporting or
importing goods without labels;

e) Importing to Vietnam the goods, the labels of which do not contain every compulsory information
prescribed by law;

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(028) 3930 3279

DĐ:

0906 22 99 66

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6. Additional penalties:

Confiscating the illegal
goods specified in Clause 1, Clause 2, Point b and Point g Clause 5 of this
Article, except for the cases in which competent authorities request that the
goods be re-exported or removed from Vietnam.

7. Remedial measures:

a) Violators of Clause 1
and Clause 2 of this Article shall have to remove the illegal goods from Vietnam, suspend the export, or destroy the illegal goods if the illegal goods are in the
list of goods subject to conditional export or import, or a license is required
by law.

Goods may be imported if
the import is permitted by a competent authority within the period specified in
Clause 4 Article 23 of this Decree.

b) Violators of Clause 3,
Clause 4, Points a, c, d, and dd Clause 5 of this Article shall have to
re-export goods or remove goods from Vietnam, except for exported goods.

Goods may be imported if
the import is permitted by a competent authority within the period specified in
Clause 4 Article 23 of this Decree.

c) Violators of Point b
and Point g Clause 5 of this Article shall have to pay an amount equal to the
value of illegal goods if the illegal goods no longer exist;

d) Violators of Point e
Clause 5 of this Article must rectify the labels before the goods receive
customs clearance.

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

1. A fine of from 500,000
VND to 2,000,000 VND shall be imposed for any of the following violations:

a) Failure to notify the
customs authority of the expiration of the contract to lease the warehouse;

b) Failure to remove
goods from the bonded warehouse when the contract expires.

2. A fine of from
2,000,000 VND to 5,000,000 VND shall be imposed for any of the following
violations:

a) Moving goods from one
bonded warehouse to another without approval by the customs authority;

b) Illegally expanding,
contracting, or moving the bonded warehouse;

c) Failure to record the
export, import, and movement of goods in the bonded warehouse in writing as
prescribed by law.

3. A fine of from
5,000,000 VND to 10,000,000 VND shall be imposed for any of the following
violations:

a) Failure to make a
declaration or to provide correct information about the names, categories,
quantity, quality, or value of goods sent to the bonded warehouse or
tax-suspension warehouse, the goods sent to abroad from the bonded warehouse or
tax-suspension warehouse;

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(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

c) Failure to complete
the procedures for finalizing goods moved in and moved out of the bonded
warehouse on schedule.

4. A fine of from
10,000,000 VND to 20,000,000 VND shall be imposed for any of the following
violations:

a) Sending goods that
must not be stored in bonded warehouses by law to the bonded warehouse from
abroad;

b) Keeping on proving
bonded warehouse services after the license to establish the bonded warehouse
is revoked;

c) Falsifying the license
to establish the bonded warehouse;

d) Illegally liquidating
goods in the bonded warehouse or tax-suspension warehouse;

dd) Destroying goods in
the bonded warehouse or tax-suspension warehouse against the law.

5. Additional penalties:

Confiscating the illegal
goods specified in Point d Clause 4 of this Article.

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(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

c) Violators of Point d
Clause 4 of this Article shall have to pay an amount equal to the value of
illegal goods if the illegal goods no longer exist;

b) Violators of Point b
Clause 1, Point a Clause 4, and Point a Clause 4 of this Article shall have to
remove the goods from Vietnam within 30 days from the day on which the decision
on penalty imposition or destruction is received;

c) Violators of Point a
Clause 4 of this Article shall have to remove the illegal elements of the goods
before they are removed from Vietnam.

Article 16. Penalties
imposed upon State Treasuries, credit institutions, and relevant entities

1. The State Treasury or
credit institution that fails to transfer the amount of money equal to the tax
or fine from the violator’s account within 10 days from the deadline to
government budget at the request of the customs authority, provided the balance
of the violator’s account is sufficient to pay the tax or fine shall be penalized
as follows:

a) A fine equal to the
amount payable to government budget shall be imposed if the taxpayer incurs
penalties for tax offences or has to implement tax decisions;

b) A fine of from
5,000,000 VND to 10,000,000 VND shall be imposed for the failure to implement
decisions on enforcing the implementation of decision on penalty imposition for
other administrative customs offences.

2. A fine of from
1,000,000 VND to 5,000,000 VND shall be imposed for deliberate failure to
implement the decision on enforced deductions from the violator’s salary or
income.

3. A fine of from
5,000,000 VND to 10,000,000 VND shall be imposed for any of the following
violations:

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(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

b) Collaborating or
assisting the taxpayer in tax evasion or avoiding the implementation of the
administrative decisions pertaining to customs controls.

SECTION 3. MEASURES
FOR PREVENTING ADMINISTRATIVE VIOLATIONS AND ENSURING THE IMPOSITION OF
PENALTIES FOR ADMINISTRATIVE VIOLATIONS; PROCEDURES AND POWER TO IMPOSE
PENALTIES FOR ADMINISTRATIVE VIOLATIONS

Article 17.
Application of measures for preventing administrative violations and ensuring
the imposition of penalties for administrative violations

1. The application of
measures for preventing administrative violations and ensuring the imposition
of penalties for administrative violations shall comply with Part 4 of the Law
on Handling administrative violations and this Decree.

2. If illegal goods and
legal goods are in the same shipment, only illegal goods shall be impounded. If
the violation is not confirmed, goods shall be sampled as the basis for
confirmation.

3. If the illegal goods
are cash in foreign currencies, Vietnamese currency in cash of the person
entering or leaving Vietnam with a passport or laissez-passers, only the amount
that exceeds the allowance shall be impounded.

4. The inspection of
vehicles and belongings of the entity entitled to immunity must comply with the
International Agreements to which Vietnam is a signatory. When it is confirmed
that the diplomatic bag or consular bag is misused in contravention of the
International Agreements on diplomatic relations and consular relations to
which Vietnam is a signatory, or the luggage/vehicle contains goods banned from
export or import, or goods that are not eligible for diplomatic immunity and
privileges, the Director of the General Department of Customs shall decide the
penalty in accordance with the International Agreements.

5. If tax evasion is
suspected, the Director of the General Department of Customs, the Director of
the Smuggling Investigation and Prevention Department, the Director of the
Department of Post-clearance Inspection, the Director of the Customs
Department, the Director of the Sub-department of Customs, the Director of the
Sub-department of Post-clearance Inspection shall carry out a search for
illegal documents or illegal goods.

6. If a person is
suspected of hiding drugs, a body-search may be carried out directly or with
specialized instruments.

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(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

1. Duty officers and the
persons entitled to impose penalties specified in Article 19 of this Decree are
entitled to issue offence notices.

2. If the administrative
violations are committed on the plane, on the ship, or on the train, the
captain shall make the offence notice and transfer it to the person specified
in Article 19 of this Decree when the plane, the ship, or the train arrives at
the terminal.

Article 19. The power
to impose penalties for administrative customs offences

1. Customs officers on
duty are entitled to:

a) Give warnings;

b) Impose a fine of up to
500,000 VND on a person; impose a fine of up to 1,000,000 VND on an
organization.

2. The team leaders of
Sub-departments of Customs, team leaders of a Sub-departments of Post-Clearance
Inspection are entitled to:

a) Give warnings;

b) Impose a fine of up to
5,000,000 VND on a person; impose a fine of up to 10,000,000 VND on an
organization.

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(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

a) Give warnings;

b) Impose a fine of up to
25,000,000 VND on a person; impose a fine of up to 50,000,000 VND on an
organization.

c) Confiscate illegal
goods and vehicles, the value of which does not exceed the fine specified in
Point b of this Clause;

d) Enforce the remedial
measures specified in this Decree.

4. The Director of the
Smuggling Investigation and Prevention Department, the Director of the
Department of post-clearance inspection, Directors of provincial and
inter-provincial Customs Departments are entitled to:

a) Give warnings;

b) Impose a fine of up to
50,000,000 VND on a person; impose a fine of up to 100,000,000 VND on an
organization.

c) Suspend the license,
practicing certificate, or operation for a certain period of time;

d) Confiscate illegal
goods and vehicles, the value of which does not exceed the fine specified in
Point b of this Clause;

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(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

5. The Director of the
General Department of Customs is entitled to:

a) Give warnings;

b) Impose the up to the
maximum fines specified in Article 24 of the Law on Handling administrative
violations;

c) Confiscate illegal
goods and vehicles;

d) Enforce the remedial
measures specified in this Decree.

6. The Border guard and
the Coastguard are entitled to impose penalties in accordance with Article 4
and Article 41 of the Law on Handling administrative violations for the
administrative violations specified in Article 12 of this Decree.

7. Directors of
Sub-departments of Customs, Directors of Sub-departments of Post-Clearance
Inspection, Directors of provincial and inter-provincial Customs Departments,
Director of the Smuggling Prevention Department, Director of the Department of
Post-Clearance Inspection, and the Director of the General Department of
Customs are entitled to impose penalties for tax offences specified in Article
8, Article 13, and Point a Clause 1 Article 16 of this Decree.

8. Presidents of the
People’s Committees are entitled to impose penalties for the administrative
violations specified in this Decree in accordance with Article 38 of the Law on
Handling administrative violations.

Article 20. Delegation
of the power to impose penalties

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(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

The delegation of the power
to impose penalties must comply with Article 54 of the Law on Handling
administrative violations.

Article 21.
Determination of the power to impose penalties for administrative violations
and take remedial measures

1. The maximum fines the
persons specified in Article 19 of this Decree may impose are applied to an
administrative violation.

2. Where a fine is
imposed, the maximum fine the person may impose depends on the maximum fine of
the fine bracket for that violation.

3. If multiple persons
are entitled to impose a penalty, the penalty shall be imposed by the first
person who examines the case.

4. If multiple
administrative violations are committed by a person, the power to impose
penalties shall be decided as follows:

a) If the penalties,
fines, value of illegal goods or vehicles that are confiscated and remedial
measures are within the competence of a competent person, that person shall
impose penalties;

b) If the penalties,
fines, value of illegal goods or vehicles that are confiscated and remedial
measures are beyond the competence of a competent person, the case shall be
transferred to a competent authority;

c) If multiple persons
specialized in various fields are entitled to impose penalties for a violation,
the President of the competent People’s Committee of the locality where the
violation is committed shall impose the penalties.

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(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

6. At the positions along
the national border where customs authority is not available, the local Border
guard or the local Coastguard shall impose penalties in accordance with Article
40 and Article 41 of the Law on Handling administrative violations for the
administrative customs offences specified in Article 12 of this Decree.

Article 22. Procedures
for imposing penalties and implementing decision on penalty imposition

The procedures for
imposing penalties and implementing decision on penalty imposition for
administrative customs offences shall comply with Chapter III of the Law on
Handling administrative violations and Section 3 Chapter I of this Decree.

Article 23. Handling
goods imported after the deadline for completing customs procedure, goods
without owner, imported goods that must be re-exported or removed from Vietnam

1. If goods that have
been imported for more than 90 days from the day on which they arrived at the
port of unloading and no one carries out the customs procedure, the competent
persons specified in Clauses 3, 4, and 5 Article 19 of this Decree must make an
announcement on the media and post such announcement at the premises of the
customs authority. Within 180 days from the announcement date, if no one
carries out the customs procedure, the aforesaid competent person shall make a
decision to confiscate or destroy the goods as prescribed.

2. If the owner of the
goods or vehicles is not identifiable, the aforesaid competent person must
announce this on the media and post the announcement at the premises of the
customs authority. After 30 days from the announcement date, if no one receives
the goods, the competent persons specified in Clause 3, Clause 4, and Clause 5
Article 19 of this Decree shall make a decision to confiscate or destroy the
goods as prescribed.

3. The goods are imported
in contravention of the license, contract, bill of lading, or cargo manifest
and are refused by the recipient shall be handed as prescribed in Clause 2 of
this Article.

4. If goods are not
re-exported or removed from after 30 days from the day on which the decision on
penalty imposition is received, the competent persons specified in Clause 3,
Clause 4, and Clause 5 Article 19 of this Decree shall issue a decision to
confiscate or destroy the goods, unless legitimate explanation is provided.

Article 24. Exemption
and reduction of fines for administrative customs offences; procedures and the
power to decide exemption and reduction of fines

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The maximum reduction is
equal to the outstanding fine written in the decision on penalty imposition and
must not exceed the value of damaged property, goods, or the treatment cost.

2. An application for
exemption or reduction of fine consists of:

a) A written request for
exemption or reduction of fine, specifying:

– The reason for
requesting the exemption or reduction.

– The value of property
or goods damaged by the natural disaster, conflagration, calamity, accident,
contagion, the cost of fatal disease treatment.

– The amount of fine
being exempt or reduced.

b) Where the damage to
property or treatment cost is covered by the insurer, a notarized copy of the
certification of compensation for damage or treatment cost provided by the
insurer must be enclosed;

c) A certification made
by the People’s Committees of the commune where the person resides or where the
damaged property is situated. If the person suffers from a fatal disease, a
certification of the treatment cost made by a medical facility must be
enclosed.

3. The procedures and
power to grant exemption or reduction of fines shall comply with Clause 2
Article 77 of the Law on Handling administrative violations.

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Chapter 2.

ENFORCEMENT OF ADMINISTRATIVE DECISIONS ON
CUSTOMS CONTROLS

SECTION 1. GENERAL
REGULATIONS

Article 25. Scope and
subjects of application

1. This Chapter deals
with the principles, entitlements, and procedures for enforcing administrative
decisions on customs controls when the violator fails to implement such
decisions by the deadline, illegally liquidate their assets, or make a getaway.

2. Subjects of
application:

a) The organizations and
individuals that have to implement administrative decisions as prescribed by
law (hereinafter referred to as violators);

b) Customs authorities
and customs officials;

c) State agencies, other
organizations and individuals related to the enforcement of administrative
decisions on customs control.

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a) Tax decisions:
notifications of outstanding tax and late payment interest, decisions on tax
imposition, notification of tax arrears due to excessive refund, decision on
administrative penalties for tax offences pertaining to customs control;

b) Other administrative
decisions including decisions on penalties for administrative violations and
decisions on remedial measures.

4. Subjects of
enforcement:

a) The declarants and
taxpayers that fail to implement the administrative decisions specified in
Clause 3 of this Article;

b) The State Treasuries,
banks, other credit institutions, organizations and individuals that administer
the salaries or incomes of the violators and fail to transfer money from the
violator’s account to government budget or the customs authority’s accounts at
State Treasuries;

c) The guarantor that
fails to pay tax or fines on behalf of the taxpayer at the request of the
customs authority when the taxpayer fails to pay such amount;

dd) The organizations and
individuals that hold money or property of the taxpayer and fail to implement
the decision on confiscation of the taxpayer’s money or property they are
holding;

dd) The relevant
organizations and individuals that fail to implement decision on penalty
imposition for administrative violations issued by customs authorities.

Article 26. Cases of
enforcement of administrative decisions

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The taxpayer or the
guarantor fails tom implement the tax decisions after 90 days from the deadline
for paying tax or deadline for implementation of tax decisions, including the
extended deadline for paying tax by instalments;

b) The violator fails to
implement a tax decision and is suspected of hiding property or making a
getaway.

The Ministry of Finance
shall specify the identification of violators that are illegally liquidating
their assets or making a getaway.

2. The violator or the
guarantor fails to implement other administrative decisions specified in Point
b Clause 3 Article 25 of this Decree after 10 days from the day on which the
decision on penalty imposition is received or after the deadline written in the
decision.

Article 27. Enforcement measures

1. Transferring money
from the violator’s account at a State Treasury, commercial bank, or credit
institution; request for account blockade

2. Deduction from
salaries or incomes.

3. Suspension of customs
procedures for export or import.

4. Invalidation of
invoices.

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6. Confiscating the
violator’s money or assets that are held by a third party.

7. Revoking the
Certificate of Business registration, Certificate of Enterprise registration,
license for establishment and operation, or practice certificate.

8. Compelling the
application of the remedial measures in Clause 1 Article 28 of the Law on
Handling administrative violations.

The enforcement measures
specified in Clause 3 and Clause 4 Article 7 of this Article are only applied
to the decisions on enforcement of tax decisions specified in Point a Clause 4
Article 25 of this Decree.

Article 28. Sources of
deduction and distrained assets of the organization that has to implement
administrative decisions

Sources of deduction and
distrained assets of the organization that has to implement administrative
decisions on customs control shall comply with the laws on penalties for
administrative violations and relevant laws.

Article 29. Power to
issue the decision on enforcement

1. The following persons
are entitled to issue the decision on enforcement and responsible for
organizing the enforcement of the administrative decisions they and their inferior
make:

a) The Director of the
General Department of Customs;

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c) The Director of
Smuggling Investigation and Prevention Department affiliated to the General
Department of Customs;

d) The Director of
Department of Post-clearance Inspection affiliated to the General Department of
Customs;

dd) Directors of
Sub-departments of Customs, Directors of Sub-departments of Post-Clearance
Inspection.

2. Presidents of the
People’s Committees of provinces are entitled to issue decisions on enforcement
of decision on penalty imposition for administrative violations pertaining to
customs control they issue.

3. Determination of the
power to issue decisions on enforcement:

a) The competent persons
specified in Clause 1 of this Article are entitled to issue decisions on
enforcement of administrative decisions on customs control they issue, or the
administrative decisions their inferior issues without being able to enforce;

b) Directors of
provincial and inter-provincial Customs Departments shall issue decisions on
enforcement if the violator is under the management of multiple Sub-departments
in the same province;

c) The Director of the
General Department of Customs shall issue the decision on enforcement if the
violator is under the management of multiple Customs Departments.

4. When taking
enforcement measures such as invoice invalidation, revocation of the
Certificate of Business registration, Certificate of Enterprise registration,
license for establishment and operation, or practice certificates, the customs
authority shall compile documents, make an announcement, and send them to the
tax authority that monitors the violator or the agency that issues the
aforesaid paper.

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Article 30. Decision
on enforcement

1. The enforcement of
administrative decisions shall be carried out when a decision on enforcement is
issued by one of the competent persons specified in Article 29 of this Decree.

2. A decision on
enforcement of administrative decisions contains: the date of decision; full
name and position of the decision issuer; full name and address of the
violator; reasons for enforcement, enforcement measures, time and location of
enforcement, the presiding agency, cooperating agencies, the signature of the
decision issuer, and the seal of the agency.

3. The decision on
enforcement must be sent to the violator, relevant organizations and
individuals within 05 days before the enforcement is carried out. If the
measures in Clause 5 Article 27 of this Decree Article are taken, the decision
must be sent to the President of the People’s Committee of the commune, ward or
town where the enforcement is carried out.

Article 31.
Implementation of the decision on enforcement

1. The person that issues
the decision on enforcement shall organize the implementation of such decision.

The person that issues
the decision on enforcement must also send it to relevant organizations and
individuals and organize the enforcement of the administrative decisions they
or their inferior issued.

2. The organization or
person that receives the decision on enforcement must implement it and incur
the enforcement cost.

3. The People’s Committee
of the commune, ward or town shall instruct relevant agencies to cooperate with
the custom authority in the enforcement of administrative decisions.

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5. The organizations and
individuals related to the violator shall cooperate in the enforcement at the
request of the person that issues the decision on enforcement.

Article 32. Effect of
the decision on enforcement

1. A decision on
enforcement is effective for 01 year from its issuance date, except for the
case specified in Clause 5 Article 39 of this Decree.

If the violator
deliberately avoid or delay implementing the decision on enforcement, the time
limit shall begin again when the avoidance or delay is stopped.

2. The decision on
enforcement shall be terminated when the tax, fine, or late payment interest
has been paid in full to government budget. The basis for terminating the
decision on enforcement is the receipt of payment of tax, fine, or late payment
interest to government budget, which is certified by a State Treasury,
tax-collecting agency, commercial bank, or credit institution that transfers
money from the taxpayer’s account.

Article 33.
Verification of conditions for implementing the decision on enforcement

1. Check the database for
current information about the violator.

2. Verify the information
about the account, asset, and conditions for implementing the decision on
enforcement of the violator before the decision on enforcement is issued.

3. The verification of
assets that must be registered or transferred must be based on the sale
contract or transfer contract; request the owner, local governments, a
competent authority, or a witness to certify the trade. A public announcement
may be made so that relevant persons are able to defend their interests.

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Article 34. Procedures
for sending request, notification, and decision on enforcement to the violator
and relevant entities

1. The written request,
notification, and decision on enforcement shall be sent directly to the
violator and relevant entities.

If the recipient is an
organization, the documents must be directly given to the legal representative
or the person in charge of receiving documents of the organization and the
receipt must be certified by signature.

If the recipient is an
individual, the documents shall be given directly and the receipt must be
certified by signature. If the authorized recipient is absent, the aforesaid
documents shall be given to one of his/her relative that is capable of civil
acts such as spouse, child, parent, grand parent, uncle, aunt, brother, or
sister of the recipient or of his/her spouse. The receipt must be recorded in
writing. The day on which the record is made is considered the date of receipt
of the aforesaid documents.

Where no relative of the
recipient agrees to receive or is capable of receiving such documents, or the
recipient is absent without a definite day of return, a record on the failure
to receive bearing the signatures of witnesses shall be made.

2. If the direct delivery
is difficult, the documents shall be sent by registered mail.

3. If the documents
cannot be sent by registered mail as prescribed in Clause 1 and Clause 2 of
this Article, the agency that implements the decision on enforcement shall post
the decision on enforcement as an announcement for at least 05 days at the
People’s Committee of the commune, ward or town where the organization is
situated and at the residence of the notified person if it is identifiable.

The posting must be
recorded in writing, specifying the date, period, and contents. The posting
date is considered the valid notification date.

4. If the announcement
cannot be made as prescribed in Clauses 1, 2, and 3 of this Article, the agency
that implements the decision on enforcement shall make 02 announcements on the
radio or television or on the website of the agency that implements the
decision on enforcement.

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1. Administrative
decisions shall only be enforced in the cases specified in Article 26 of this
Decree.

2. The measures for
enforcement of tax decisions are specified from Sections 2 to 7 of this
Chapter. If the next enforcement measure has been decided but the previous
enforcement measure is able to be taken, the person that issues the decision on
enforcement is entitle to decide the application of the previous enforcement
measure to ensure the sufficient payment of tax and fines.

If the taxpayer attempts
to disperse his/her assets or make a getaway before implementing the tax
decisions, the person competent to issue the decision on enforcement may take
all appropriate enforcement measures to ensure sufficient payment of tax and
fines to government budget.

3. If other enforcement
measures specified in Point b Clause 3 Article 25 of this Decree are take, the
person competent to issue the decision on enforcement shall take appropriate
enforcement measures in Clause 1 of this Article based on the capability to
implement the decision on enforcement and local conditions.

4. The application of
enforcement measures shall be delayed if the taxpayer is allowed by the tax
authority to pay tax by instalments within 12 months.

5. Assets shall be
distrained during daylight (from 8 a.m. to 5 p.m.). Assets must not be
distrained 15 days before and after lunar new year’s eve.

Article 36. Assurance
of implementation of the decision on enforcement

1. When a decision on
enforcement is issued, if the violator is suspected of illegally liquidating or
damaging their assets, the person that issues the decision on enforcement is
entitled to request the agencies concerned and the local government to stop
such act.

2. If the violator
refuses to implement the decision on enforcement, the person that issues the
decision on enforcement is entitled to resort to force to ensure the
enforcement.

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Article 37.
Enforcement cost

1. The enforcement cost
is calculated based on the expenditures incurred during the implementation of
the decision on enforcement that suit local prices, including:

a) Expenditure on
mobilizing forces to implement the decision on enforcement;

b) Remunerations paid to
valuators to hold auction, cost of asset auction;

c) Expenditures on
vehicles use for dismantlement and transport of assets;

d) Expenditures on
storage or preservation of distrained assets;

dd) Other actual
expenditures (if any).

2. The person that issues
the decision on enforcement may use government budget to take enforcement
measures. The violator shall pay the enforcement cost to a competent authority.
If the violator fails to voluntarily pay the enforcement cost, the person that
issues the decision on enforcement may take the measures specified in Article
27 of this Decree.

SECTION 2. ENFORCEMENT
OF DECISIONS TO ENFORECE THE TRANSFER OF MONEY FROM VIOLATORS’ ACCOUNTS AT
STATE TREASURIES, BANKS, CREDIT INSTITUTIONS; REQUEST FOR ACCOUNT BLOCKADE

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1. The person that issues
the decision on enforcement shall check the database for information about the
violator, verify the information about their account balance.

2. The written
certification shall be delivered as a confidential document, or sent by
registered mail. The person that issues the decision on enforcement is responsible
for the confidentiality of the information about the violator’s account.

Article 39. Decision
to enforce the transfer of money from the violator’s account

1. Based on the existing
information, the overdue tax debt (over 90 days) to issue the decision to
enforce the transfer of money from the violator’s account at the State Treasury
or credit institution.

2. Apart from the
information specified in Clause 2 Article 30 do this Decree, the decision to
enforce the transfer must specify the amount of money transferred from the
account (including the amount written on the tax decision and enforcement cost
up until 05 days before the enforcement), the reasons for enforcement; the full
name, tax code, and account number of the violator; the name and address of the
State Treasury or credit institution where the violator’s account is opened,
the name, address, and number of the customs authority’s account at a State
Treasury, the method of transfer, the deadline, the signature and seal of the
person that issues the decision on enforcement.

3. If the blockade of the
violator’s accounts is necessary, the decision on enforcement must specify that
the violator’s accounts will be blocked to serve the transfer of money from
such accounts.

4. The decision to
enforce the transfer of money shall be sent to the violator, the State Treasury
or credit institution where the violator’s account is opened, and relevant
agencies within 05 days from its issuance.

5. The decision on
account blockade is effective for 30 days from its issuance. If the State
Treasury or credit institution fails to transfer the tax, fines and late
payment interest ((if any) in full, a written notification must be sent to the
person that issues the decision on enforcement.

Article 40.
Responsibilities of State Treasuries and credit institutions where the
violator’s accounts are opened

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2. The violator’s
accounts shall be blocked right after the receipt of the person that issues the
decision on enforcement (if the decision on enforcement requests that the
violator’s accounts be blocked).

3. Retain an amount of
money equal to the amount payable by the violator in the account, transfer such
amount to the state account or customs authority’s account at the State
Treasury written in the decision on enforcement within 05 days from the day on
which the decision on enforcement is received, then notify the transfer to the
agency that issued the decision on enforcement and the violator.

4. The State Treasury or
the credit institution must notify the person that issues the decision on
enforcement in writing within 10 days from the day on which the decision on
enforcement is received If the account balance of the violator is not
sufficient to make the transfer, or the account balance of the violator is not
sufficient to make the transfer when the decision on enforcement expires.

5. During the effective period
of the decision on enforcement, if the account balance of the violator is
smaller than the amount payable, the balance must be retained and transferred.
If the violator’s account balance is positive but the aforesaid organization
fails to transfer it to government budget or customs authority’s account at a
State Treasury in accordance with the decision on enforcement, penalties in
Article 16 of this Decree shall be imposed.

Article 41. Procedures
for transferring money from accounts

1. Money in the violator’s
account shall be transferred based on the receipts according to current
regulations. Receipts shall be sent to relevant parties.

2. Where the taxpayer has
voluntarily paid the tax, fines and late payment interest (if any) before the
enforcement is carried out, the customs authority must immediately request the
State Treasury, commercial bank, or credit institution to terminate the account
blockade and enforcement.

3. Where the taxpayer
opens deposit accounts at various State Treasuries or credit institutions, the
person competent to decide the enforcement shall enforce the transfer of money
from one or multiple accounts to ensure the sufficient payment of tax, fines,
late payment interest, and enforcement cost (if any).

SECTION 3. ENFORCEMENT
OF TAX DECISIONS BY MAKING DEDUCTIONS FROM SALARIES OR WAGES

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This measure is to be
taken against officials or the persons earning salaries or incomes form an
organization under an at least 6-month contract, an infinite-term contract, or
earning monthly pension or disability benefits, or other lawful incomes.

Article 43. Procedures
for enforcement

1. Before making the
decision on enforcement, the person competent to issue the decision on enforcement
must verify the lawful incomes of the violator, including: salaries, pension,
disability benefits, bonus, and other lawful incomes.

2. Based on the
verification result, the competent person shall issues a decision to enforce
the deduction from the violator’s salary or income.

3. The decision to
enforce deductions from salaries or incomes must specify the date and basis of
the decision; full name, position and workplace of the issuer; full name and
address of the violator whose salaries or incomes are deducted, name and
address of the organization that administers such salaries or income; the
deducted amount (written on the administrative decision and enforcement cost up
until 05 days before the enforcement), reasons for deduction; name and address of
the State Treasury to which the money is transferred, method of transfer; time
of enforcement, signatures of and seal of the issuer.

Article 44. Deduction
rate

1. Not more than 10% of
the salary, pension or disability benefits shall be deducted, and not more than
30% of the monthly salary and benefits shall be deducted.

2. For other incomes, the
deduction rate depends on the actual income but not more than 50% of the total
income shall be deducted.

Article 45.
Responsibilities of the organization or employer that administers the
violator’s salaries or incomes

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2. If the labor contract
terminates while the amount deducted is not sufficient to cover the outstanding
tax or fines, the employer must notify the person that issues the decision on
enforcement within 05 days from the day on which the labor contract terminates.

3. If the agency or
employer that administers the violator’s salaries or incomes fails to implement
the decision on enforcement, penalties for administrative violations specified
in Article 16 of this Decree.

SECTION 4. ENFORCEMENT
OF TAX DECISIONS IN THE FORM OF SUSPENSION OF CUSTOMS PROCEDURES FOR EXPORT OR
IMPORT AND INVOICE INVALIDATION

Article 46. Suspension
of customs procedures for export or import

1. Customs procedures for
export or import shall be suspended when the customs authority fails to take
the enforcement measures in Clause 1 and Clause 2 Article 27 of this Decree, or
such measures are taken but the outstanding tax, fines and late payment
interest (if any) are not collected in full, or in the case specified in Point
b Clause 1 Article 26 of this Decree.

2. This measure shall not
be taken in the following cases:

a) Exported goods are
exempt from export tax;

b) Goods are exported or
imported to directly serve national defense and security, response to natural
disasters, epidemics, emergency assistance; humanitarian aid and grant aid.

3. The decision on
enforcement shall be sent to the violator and posted on the customs network at
least 05 days before the suspension of customs procedures for export or import.

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5. The suspension of
customs procedures must ensure that: no overdue tax, late payment interest, and
fines imposed on other shipments are owed; tax must be paid before the current
shipment is given customs clearance; the outstanding tax, late payment interest
and fines must be guaranteed by a credit institution as prescribed.

Article 47. Procedures
for enforcement in the form of invoice invalidation

1. Invoices shall be invalidated
when the customs authority fails to take the enforcement measures specified in
Clause 1, Clause 2 and Clause 3 Article 27 of this Decree, or such measures
have been taken but the outstanding tax, fines and late payment interest are
not collected in full, or in the case in Point b Clause 1 Article 26 of this
Decree.

2. The person competent
to issue the decision on enforcement shall request the tax authority in writing
to make a notification of invoice invalidation.

3. Within 10 days from
the receipt of the request by customs authority, the tax authority must issue
the notification of invoice invalidation. If the request is refused, a
notification and explanation must be sent to the customs authority.

SECTION 5. ENFORCEMENT
OF TAX DECISIONS BY DISTRAINING ASSETS AND SELLING DISTRAINED ASSETS AT AUCTION

Article 48. Scope of
enforcement

1. Assets shall be
distrained and sold at auction when the customs authority fails to take the
enforcement measures in Clause 1, Clause 2, Clause 3 and Clause 4 Article 27 of
this Decree, or such measures are taken but the outstanding tax, fines and late
payment interest (if any) are not collected in full, or in the case specified
in Point b Clause 1 Article 26 of this Decree.

2. Subjects of
enforcement:

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a) Freelance workers
without having their salaries or incomes managed by any organization;

b) The violator does not
have a deposit account or the account balance is not sufficient for deduction
or transfer;

3. Assets shall not be
distrained if the taxpayer is receiving treatment at a lawful medical facility.

Article 49. Assets
banned from distraint

1. For violators that are
individuals:

a) The single house of
the violator and their family;

b) Medicines and food
serving essential needs of the violator and their family;

c) Primary or only means
of living of the violator and their family;

d) Clothing and essential
belongings of the violator and their family;

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2. For businesses:

A) Medicines,
instruments, tools, assets of medical facilities, unless they are for sale;
foods, tools and assets serving the catering for workers;

b) Kindergartens,
schools, their equipment and instruments, unless they are for sale;

c) Equipment and
instruments for assurance of occupational safety, fire safety, and prevention of
pollution;

d) Infrastructure serving
public interests, national defense and security;

dd) Materials, finished
products, semi-finished products being harmful chemicals banned from
circulation;

e) The raw materials or
semi-finished products in a closed production line.

3. For state agencies,
socio-political organizations, socio-professional organizations (hereinafter
referred to as organizations) funded by government budget, the assets funded by
government budget shall not be distrained. Such organizations must request
competent authorities to provide financial support to implement the decisions
on enforcement.

If the aforesaid
organizations earn incomes from other lawful activities, the assets obtain from
such incomes shall be distrained, except for:

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b) Kindergartens,
schools, their equipment and instruments, unless they are for sale;

c) Equipment and instruments
for assurance of occupational safety, fire safety, and prevention of pollution;

d) The office building.

Article 50. Decision
on enforcement by distraining assets

1. The decision to
enforcement must specify the date and basis of the decision; full name,
position and workplace of the issuer; full name and address of the violator
whose assets are distrained, the level of fines and value of distrained assets,
the distraint location, the signature of the issuer and the seal of the agency
that issues the decision.

2. The asset distraint
must be notified to the violator and the People’s Committee of the commune at
least 05 days before the distraint, unless the notification would obstruct the
distraint.

Article 51. Procedures
for distraining assets

1. Assets shall be
distrained during working hours in daylight.

2. The person that issues
the decision on enforcement or the person assigned to implement the decision on
enforcement shall organize the distraint.

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If the violator, the
adult in their family, or the representative of the organization the assets of
which are distrained is deliberately absent, assets shall be distrained in the
presence of the representative of the local government and the witness.

4. The violator is
entitled to choose the assets being distrained first. The person assigned to
organize the distraint must accept the request if it is found not obstructing
the enforcement.

If the violator does not
specify which assets to be distrained first, the assets under private ownership
shall be distrained first.

5. The assets under
common ownership shall only be distrained if the violator has no private assets
or their private assets are not sufficient to implement the decision on
enforcement. The assets in dispute are still distrained. The co-owners of such
assets shall be provided with information about their rights to file a lawsuit
under civil proceedings.

The agency that organizes
the distraint shall notify the co-owners of the time and location. If no
lawsuit is filed after the period of 03 months, the distrained assets shall be
sold at auction in accordance with legislation on auction.

6. If the violator
specified in Point a Clause 2 Article 25 of this Decree fails to pay the
outstanding tax, fines, and late payment interest in full within 30 days from
the distraint, the customs authority is entitled to sell the assets at auction
to collect the outstanding tax and fines in full.

Article 52. Record on
asset distraint

1. The asset distraint
must be recorded in writing. The record must specify the time and location of
the distraint, full name and position of the distraint organizer; the
representative of the organization the assets of which are distrained, the
person whose assets are distrained or their legal representatives; the witness,
the representative of the local government, the names, conditions and
characteristics of every distrained asset.

2. The record must bear
the signatures of the distraint organizer, the representative of the
organization the assets of which are distrained, the person whose assets are
distrained or their legal representatives, the representative of the local
government. The absence of any aforesaid person must be specified and explained
in the record.

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Article 53.
Preservation of distrained assets

1. The distraint
organizer shall select one of the following methods to preserve distrained
assets:

a) Request the person
whose assets are distrained or their family or the asset manager to preserve
the assets;

b) Request one of the co-owner
to preserve the assets if they are under a common ownership;

c) Request a capable
organization or person to preserve the assets.

2. The assets that are
jewelry or foreign currencies shall be kept by a State Treasury. The assets
that are industrial explosives, supporting devices, historic items, national
treasures, relics, rare forestry products shall be managed by specialized
agencies.

3. The distraint
organizer must make a record specifying: the date of the delivery, full name of
the person in charge of the implementation of the decision on enforcement, the
violator, the person assigned to preserve the assets, the witness of the
delivery, the quantity and condition of assets, rights and obligations of the
person assigned to preserve assets.

The record must bear the
signatures of the distraint organizer, the person assigned to preserve assets,
the violator or their representative, and the witness. The absence of any
aforesaid person must be specified and explained in the record.

Each copy of the record
shall be kept by the person assigned to preserve assets, the violator or their
representative, the witness, and the distraint organizer.

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DĐ:

0906 22 99 66

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5. If the assets are
damaged, swapped, lost, or destroyed, the person assigned to preserve assets
shall pay compensation and face the penalties in this Decree or criminal
prosecution depending on the nature and seriousness of the violation.

Article 54. Valuating
distrained assets

1. Distrained assets
shall be assessed at the house of the person or at the office of the
organization of which the assets are distrained, or at the place where
distrained assets are stored (except for the case in which a Valuation Council
must be established).

2. Value of distrained
assets shall be decided under an agreement between the enforcement organizer
and the representative of the violator (and the co-owners if the distrained
assets are under a common ownership). The agreement on the value must be
reached within 05 days from the day on which assets are distrained.

If the value of
distrained assets is below 1,000,000 VND, or the assets degrade quickly and
both parties fail to reach an agreement of their value, the person competent to
issue the decision on enforcement shall valuate them.

3. If the value of
distrained assets is over 1,000,000 VND and is hard to be determined, or both
parties fail to reach an agreement on their value, the person that issues the
decision on enforcement shall request a competent authority to establish a
Valuation council within 15 days from the distraint. The person that issues the
decision on enforcement is the president of the council, representatives of the
finance agency and relevant agencies are members.

The Valuation council
must assess the assets within 07 days from its establishment. The person whose
assets are distrained or the organization of which the assets are distrained
may participate in the valuation, but the decision on the value shall be made
by the Valuation council.

Assets shall be assessed
according to the market prices at that time. For the assets the prices of which
are under the management of the state, the valuation depends on the asset
prices fixed by the state.

4. The valuation must be
recorded in writing. The record must specify the time and location of
valuation, participants in the valuation, names and values of the assets, and
bear the signatures of the participants and the asset owner.

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0906 22 99 66

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1. The President of the
People’s Committee of the district where assets are distrained shall decide the
establishment of the Valuation council if the enforcement is decided by the
Director of the Sub-department of Customs or the Director of the Sub-department
of Post-Clearance Inspection.

2. The President of the
People’s Committee of the province where assets are distrained shall decide the
establishment of the Valuation council if the enforcement is decided by the
Director of the Department of Customs or the Director of the Department of
Post-Clearance Inspection or the Director of the Department Smuggling
Prevention.

3. The establishment of
the Valuation Council at central agencies shall be decided by the Minister of
Finance and relevant Ministers.

Article 56. Tasks of
the Valuation Council

1. Request and prepare
for the meeting of the Valuation Council.

2. Prepare necessary
documents for the valuation.

3. Carry out the valuation.

4. Make valuation records

Article 57. Selling
distrained assets at auction

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0906 22 99 66

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2. The transfer of
distrained assets to the auction organization must be recorded in writing. The
record must specify the date of transfer, the transferor, the transferee, the
quantity and conditions of the assets, and bear the signatures of the
transferor and transferee. An asset transfer dossier consists of: the decision
on distraint, documents related to the ownership and rights to use, documents
about asset valuation and the transfer record.

3. If distrained assets
are oversized or bulk cargo that the auction organization is not able to store,
a contract for asset preservation may be signed with the facility where the
assets are stored after the transfer procedures is completed.  The payment
for the preservation contract shall be defrayed by the amount collected from
the sale of assets at auction.

4. When the distrained
assets are transferred to the auction organization, the auction procedures
shall comply with legislation on asset auction.

5. If the assets are
under a common ownership, the co-owners shall be favored buying them at the
auction.

6. If the amount
collected from the auction is larger than the amount written in the decision on
penalty imposition and the enforcement cost, the agency that organizes the
enforcement shall return the difference to the violator within 10 days from the
auction.

Article 58. Transfer
of asset ownership

1. Buyers of distrained
assets shall have their asset ownership recognized and protected by the law.

2. Competent authorities
shall complete the procedures for transferring the ownership to the buyers in
accordance with law.

3. An ownership transfer
dossier consists of:

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b) The auction record;

c) Other documents
related to the assets (if any).

Section 6. Enforcement
of tax decisions in the form of confiscation of the violator’s money and assets
that are held by another organization or person

Article 59. Scope of
enforcement

The violator’s money and assets
that are held by a third party shall be confiscated when all of the following
conditions are satisfied:

1. The customs authority
fails to take the enforcement measures specified in Clauses 1, 2, 3, 4 and 5
Article 27 of this Decree, or such measures have been taken without collecting
the outstanding tax, fines and late payment interest (if any) in full, or in
the case specified in Point b Clause 1 Article 26 of this Decree.

2. The customs authority
confirms that the third party is holding money or assets of the violator, or
owes a debt to the violator.

Article 60. Rules for
confiscating the violator’s money or assets held by the third party

1. The third party owes a
due debt to the violator or is holding the money, assets, or goods of the
violator.

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0906 22 99 66

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3. The amount of money
paid by the third party to government budget on behalf of the violator is
considered an amount paid by the violator.

Based on the receipts,
the competent authority shall notify the violator and relevant agencies of the
confiscation.

Article 61.
Enforcement procedures

1. The person competent
to issue the decision on enforcement shall request the third party in writing
to provide information about the amount of money or assets they are holding or
the debt they owe to the violator.

2. Based on the
information provided by the third party, the aforesaid person shall issue a
decision on confiscation of the money or assets held by the third party, or a
decision to collect the debt owed by the third party to the violator.

3. The decision on
enforcement must be immediately sent to the violator and the third party. The
third party shall pay tax, fines and late payment interest (if any) on behalf
of the violator, or transfer the violator’s assets to the agency that issues
the decision on enforcement.  Then the assets shall be distrained and sold
at auction in accordance with Section 5 of this Chapter.

Article 62.
Responsibilities of the third party

1. Provide the customs
authority with information about the violator’s money or assets they are
holding, or the debt they owe to the violator, including the amount of money,
debt deadline, categories, quantity and condition of assets, within 05 days
from the day on which the request is received.

2. Do not return the
money or assets to the violator when receiving the request from the customs
authority until money has been paid to government budget or assets have been
transferred to the customs authority. If the third party is not capable of
complying with the request by the customs authority, a written explanation must
be sent to the customs authority within 05 days from the receipt of the said
request.

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SECTION 7. ENFORCEMENT
OF TAX DECISIONS IN THE FORM OF REVOCATION OF THE CERTIFICATE OF BUSINESS
REGISTRATION, CERTIFICATE OF ENTERPRISE REGISTRATION, LICENSE FOR ESTABLISHMENT
AND OPERATION, OR PRACTICE CERTIFICATE

Article 63. Scope of
enforcement

1. The enforcement
measures specified in this Section shall be taken when the customs authority
fails to take the enforcement measures specified in Clauses 1, 2, 3, 4, 5 and 6
Article 27 of this Decree, or such measures have been taken without collecting
the outstanding tax, fines and late payment interest (if any) in full, or in
the case specified in Point b Clause 1 Article 26 of this Decree.

2. The competent
authority that takes the enforcement measures specified in this Section must
make an announcement on the media.

Article 64. Enforced
revocation of the Certificate of Business registration, Certificate of Enterprise registration, license for establishment and operation, or practice certificate

When the enforced
revocation of the Certificate of Business registration, license for
establishment and operation, or practice certificate is decided, the customs
authority shall send a written request to the state agency that issued the
Certificate of Business registration, Certificate of Enterprise registration,
license for establishment and operation, or practice certificate for the
revocation of such certificate or license within 05 days from the day on which
the enforcement is decided.

Within 10 days from the
receipt of the request from the customs authority, the issuer shall make a
decision to revoke the certificate or license. If a decision on revocation is
not issued, a notification and explanation must be sent to the customs
authority.

SECTION 8. ENFORCEMENT
OF OTHER DECISION ON PENALTY IMPOSITION FOR ADMINISTRATIVE VIOLATIONS PERTANING
TO CUSTOMS CONTROL

Article 65. Enforced
deduction from the violator’s account

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2. The procedures for
deducting money from the violator’s account shall comply with Section 2 Chapter
II of this Decree.

Article 66. Enforced
deduction from the violator’s salary or income

1. Subjects of
enforcement:

a) The violator is an
official or a worker earning salaries or incomes from an organization under an
at least 6-month contract or an indefinite contract;

b) The violator earning
monthly pension or disability benefits.

2. The procedures for
making deductions from the violator’s salaries or incomes shall comply with
Article 43, Article 44 and Article 45 of this Decree.

Article 67. Enforced
distraint of assets, the value of which is equal to the fines, for sale at
auction

1. The following
violators that fail to voluntarily implement the decision on penalty imposition
or fail to pay the enforcement cost shall has their assets distrained and sold
at auction:

a) Freelance workers
whose salaries or incomes are not managed by any organization;

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0906 22 99 66

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c) The violator who
deliberately avoids implementing the decision on enforcement by deduction or
fails to pay the enforcement cost or fails to satisfy requirements for
deductions.

2. The violator’s assets
shall be distrained in proportion to the amount of money written in the
decision on penalty imposition and the enforcement cost.

3. The procedures for
distraining assets for sale at auction are similar to the procedures in Section
5 Chapter II of this Decree.

Article 68.
Confiscation of the violator’s money or assets that is held by a third party in
case the violator attempts to illegally liquidate their assets

1. The violator’s money
or assets that is held by a third party shall only be confiscated when the
violator attempts to illegally liquidate their assets and the customs authority
confirms that a third party is holding the violator’s money or assets.

2. The procedures for
this method of enforcement shall comply with Section 6 Chapter II of this
Decree.

Article 69.
Enforcement of application of remedial measures

1. The enforcement of
application of the measures for remedying the damage caused by the
administrative violations must be decided in writing. The decisions must
specify the date of decision, the full name and position of the issuer, the
full name and address of the violator, the remedial measures to be taken; the
deadline, the person or agency in charge of the enforcement, the participating
agencies, and bear the signatures of the issuer and the seal of the agency that
issues the decision.

The decision on enforcing
the application of remedial measures shall be sent to the violator at least 05
days before the enforcement.

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3. Enforcement of
application of other remedial measures:

a) When receiving a
decision to enforce the application of measures for remedying the damage caused
by the administrative violations, the person or organization assigned to
organize the implementation of the decision on enforcement shall cooperate with
relevant agencies and mobilize forces to take the measures specified in the
decision;

b) Before carrying out
the enforcement, if the violator voluntarily implements the decision, the
agency in charge of the enforcement shall make a record on the voluntary
implementation;

c) If the violator is
deliberately absent, the enforcement shall be carried out in the presence of
the representative of the local government and the witness;

d) The implementation of
the decision to enforce the application of the remedial measures shall be
recorded in writing. One copy of the record shall be given to the violator. The
record on the implementation of the decision to enforce the application of
remedial measures must specify the time, location of enforcement, the agency in
charge of enforcement, the violator, the representative of the local
government, the witness, and the result. The record must bear the signatures of
the violator, their representative, the representative of the agency that
issues the decision on enforcement, the representative of the local government,
and the witness. If any of the aforesaid persons is absent or refuses to sign
on the record, it must be specified and explained in the record.

Chapter 3.

REGULATIONS ON THE IMPLEMENTATION

Article 70. Effect

1. This Decree takes
effect on December 15, 2013.

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Article 71.
Transitional terms

1. The regulations on
penalties, delay or exemption of penalties, and other regulations on penalties
that are favorable to the violator shall apply to the violations that are
committed before this Decree takes effect, provided such violations are
discovered or being considered thereafter.

2. The decisions on
penalties for administrative violations that are issued or implemented before
this Decree takes effect are complained of by the individuals or organizations
that incur the penalties, the Ordinance on Handling administrative violations,
the Government’s Decree No. 97/2007/ND-CP dated June 07, 2007 and the
Government’s Decree No. 18/2009/ND-CP dated February 18, 2009 shall apply.

Article 72.
Implementation

The Ministry of Finance
shall provide guidance, organize the implementation of this Decree, and
cooperate with state agencies, political organizations, socio-political organizations,
socio-professional organizations in disseminating this Decree, encouraging the
people to implement this Decree, and supervise the implementation of this
Decree.

Article 73.
Responsibility for the implementation

Ministers, Heads of
ministerial agencies, Heads of Governmental agencies, Presidents of the
People’s Committees of provinces are responsible for the implementation of this
Decree./.

 

 

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