On December 4, 2024, the General Department of Customs (GDC) issued Official Dispatch No. 6060/TCHQ-TXNK regarding tax notification for cases where enterprises evade, fail to submit, or delay submission of Customs Final Statement (hereinafter referred to as “BCQT”).
Key points to note include:
- In the case of late submission of BCQT: The Customs authority will issue a written invitation for the enterprise to attend a meeting at its office to prepare an administrative violation record. If the enterprise does not appear within 10 days, the Customs authority will conduct an investigation at the enterprise’s premises. Subsequent shipments by the enterprise will be subject to enhanced document checks and physical inspections.
- In the case of non-submission of BCQT by an active enterprise: The Customs authority will prepare an administrative violation record and conduct customs audit or specialized inspections.
- In the case of enterprise cessation, dissolution, or bankruptcy with unpaid tax obligations: Related organizations or individuals, such as owners, shareholders, or capital-contributing members, will be held responsible for settling the unpaid tax amounts.
- In the case of enterprise evasion and non-submission of BCQT: Criminal proceedings will be initiated for smuggling or tax evasion. If the Customs authority lacks actual standards to determine the tax amount, it will use actual standards from similar goods of other organizations or individuals.
Tax liabilities of the enterprise will be updated on the centralized accounting system.
(According to Official Letter No. 6060/TCHQ-TXNK dated December 04, 2024)
The latest information about customs situation will be continuously updated in the customs newsletter of UNI CUSTOMS CONSULTING. We invite businesses to stay informed!