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red-check New fine levels imposed on administrative customs offences

Decree No. 128/2020/ND-CPstatus2 dated October 19th, 2020 on penalties for administrative customs offences
Posted: 22/10/2020 8:01:09 AM | Latest updated: 20/9/2022 3:27:35 PM (GMT+7) | LuatVietnam: 5071 | Vietlaw: 484
VietlawOnline

This Decree provides for new fine levels imposed on administrative offences in the customs domain, applicable to customs procedures - administrative offences and tax-related administrative offences with regard to imports, exports.

According to Article 3 of this Decree, in case the value of exhibits of violations does not exceed 50% the minimum fine of the fine bracket, it shall be considered to be mitigating factor for reducing penalties.

Cases in which the additional declaration is permissible within the time limit specified in Clause 4 Article 29 of the Law on Customs 2014 shall not be imposed penalties.

The statute of limitations for imposition of penalties for tax evasion, understatement of tax payable or overstatement of tax eligible for refund is 05 years.

This Decree takes effect from December 10th, 2020.

To replace Decree No. 127/2013/ND-CPstatus1 dated October 15th, 2013 and Decree No. 45/2016/ND-CPstatus1 dated May 26th, 2016.

Amendement notes
See more the supplements and amendments at the Decree No. 102/2021/ND-CP dated 16/11/2021.
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Related documents

Penalty document

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Information

Effective date 10-Dec-2020
Expired date Unknown
Published Vietlaw's Newsletter No. 484

Files attachment

enflag pdficon ND128_19102020CP[E].pdf

Timeline

Administrative violations

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