Decree No. 127/2013/ND-CP dated October 15, 2013 of the Government promulgating the penalties on administrative violations and enforcement of administrative decisions in customs

THE GOVERNMENT

Decree No.127/2013/ND-CPdated October 15,2013of the Government promulgating the penalties on administrative violations and enforcement of administrative decisions in customs

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 promulgating the penalties on administrative violations and enforcement of administrative decisions in customs.

Chapter 1.

ADMINISTRATIVE PENALTIES FOR CUSTOMS VIOLATIONS

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 procedure for imposing administrative penalties; implementation of preventive measures and enforcement of administrative penalties for customs violations.

2.Customs violations 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 exported and imported goods (hereinafter referred to as tax);

d) Violations against other law regulations on exported and imported goods, vehicles entering and leaving Vietnam, vehicles in transit.

3.The administrative customs violations that are specified in other legislative documents and are not mentioned in this Decree, the former shall apply.

Article 2. Modifying details in customs

1.The modifying details  mentioned 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. Limitations of administrative violations in customs

1.Limitations of administrative violations for imposing penalties for tax offences:

a) The limitations of administrative violations for imposing penalties for tax evasion or tax fraud that re 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 excessive exempted, reduced or refunded tax, or the evaded tax over the last ten years to government budget from the day on which the violation is discovered.

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

3.The limitations of administrative violations for imposing penalties for administrative violations committed by persons that are requested by proceeding agencies shall apply Point a Clause 1 and Clause 2 of this Article.

The period during which the case is examined by the proceeding agency is included in the Limitations of administrative violations for imposing penalties.

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

Article 4. Level of fine for persons and organizations

1.The fines mentioned in Section 2 Chapter 1 of this Decree are incurred by organization. The fines incurred by persons are 1/2 of those incurred by organizations, except for the cases mentioned in Clause 2 and Clause 3 of this Article.

2.The fines for the violations mentioned in Article 9 Clause 1 Article 14 of this Decree are incurred by persons.

3.The fines for violations against legislation on taxation mentioned in Article 8 of this Decree are incurred by persons 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 exempt from administrative penalties for customs violations

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.

2.The recipient or legal representative has notified the customs authority in writing of the mistake made during the import or shipment of goods to Vietnam, and such mistake has been accepted by the customs authority that receives and processes the document before a decision on physical inspection of goods or a decision on exemption of physical inspection is made, unless the imported goods are narcotics, weapons, reactionary documents, or noxious chemicals in Table 1 in Chemical Weapons Convention.

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

4.The violations in Article 8 or Article 13 of this Decree are committed but the tax difference does not exceed 500,000 VND if the violation is committed by a person, or 2,000,000 VND if the violation is committed by an organization.

5.The quantity or weight of exported or imported goods 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 tax in reality, without exceeding 10,000,000 VND.

6.The names of exported or imported goods 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 limitations of administrative violations for completing customs procedure 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 one of the following violations:

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

b) Submitting the documents in the customs dossier, the submission of which may be delayed, behind schedule.

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

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

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

c) Failing to follow the procedure 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) Failing to re-export or re-import on schedule or within the period registered with the customs authority, except for the violations mentioned in Point a Clause 3 of this Article;

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

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

g) Failing 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.

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

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

b) Failing to re-export or re-import the vehicles on schedule, except for the case mentioned 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 be compelled 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 be compelled to remove the goods from Vietnam.

Article 7. Violations on customs declaration

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

a) Failing to make a declaration or to provide correct information on the customs declaration but not in the cases mentioned in Clause 2, Clause 3, and Clause 4 of this Article, and the cases in Article 8, Article 13, and Article 14 of this Decree.

b) Failing to make a declaration or to provide correct information about the names, categories, quantity, weight, and origins of goods being humanitarian aid or non-refundable 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/free trade zone, or sent from the transshipment port /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 the non-tariff 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 one of the following violations:

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

b) Provide incorrect information in the report on goods of the company in the non-tariff zone;

c) Failing to declare raw materials for export processing supplied by the company itself;

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

dd) Declaring false increase of 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 mentioned 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 mentioned in Clause 3 of this Article shall be penalized in accordance with Article 8 or Article 13 of this Decree.

Article 8. Violations on tax declaration

The taxpayer 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 one of the following violations:

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

b) The violation against Point a Clause 2 of this Article is discovered after goods has been given customs clearance, but the offender has voluntarily pay the tax in full before a violation record is made;

c) Providing incorrect information about tax-free goods;

d) Declaring false increase of 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 mentioned in Article 14 of this Decree.

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

1.Penalties for the failure to declare or to correctly declare the excess amount of cash in foreign currencies, cash in Vietnamese currency, or gold taken along when exiting Vietnam.

a) A fine of from 1,000,000 VND to 5,000,000 VND shall be imposed if the value is from 10,000,000 VND to below 30,000,000 VND;

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 taken along 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 taken along:

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

b) A fine of from 15,000,000 VND to 25,000,000 VND shall be imposed if the excessive amount is from 10,000,000 VND.

4.Penalties for the failure to declare or to declare correctly the amount of gold or cash in foreign currencies taken along against the law when entering or exiting Vietnam:

a) A fine of from 5,000,000 VND to 10,000,000 VND shall be imposed for 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 for 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 for if the value is over 100,000,000 VND but below the level liable to criminal prosecution.

5.The amount shall be return after the decision on penalties is implemented. The export and import of cash in foreign currencies, Vietnamese currency in cash, and gold must comply with law.

Article 10. Violations on customs 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 one of the following violations:

a) Failing to assign employees or provide instruments serving the physical of goods or vehicles at the request of the customs authority without legitimate reasons;

b) Violating regulations on retention of forms and documents.

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

a) Failing to present the retained goods that must undergo post-clearance inspection at the request of the customs authority;

b) Documents or files related to exported or imported goods, 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 one 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;

d) Using illegal documents to complete the procedure for exporting or importing goods.

6.Additional penalties:

a) Confiscating the illegal goods mentioned 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 when a license is compulsory by law;

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

7.Remedial measures:

Violators of Point a, b, and d Clause 5 of this Article shall be compelled 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 on customs supervision

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

a) The route, location, destination, time of transporting goods in transit, goods temporarily imported for re-export is not conformable or inconsistent with the customs dossier without legitimate reasons;

b) Breaking the customs seal without permission;

c) Changing the packages or labels of goods under customs supervision without permission;

d) Failing 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 one of the following violations:

a) Selling goods under customs supervision without permission;

b) Selling goods in storage pending customs clearance without permission;

c) Selling the vehicles that are registered overseas and temporarily imported to Vietnam in Vietnam without permission.

3.A fine of from 40,000,000 VND to 60,000,000 VND shall be imposed for the violations mentioned in Point a and Point b Clause 2 of this Article, but the goods fall into one of the cases below:

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 when a license is compulsory by law;

b) The goods are temporarily imported for re-export without a license where the license is required by law; the goods are in the list of goods banned or suspended form temporary import for re-export

4.Additional penalties:

Confiscating the illegal goods mentioned 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 be compelled 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 be compelled to remove or re-export the illegal goods from Vietnam;

c) Violators of Clause 2 and Clause 3 of this Article are compelled 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 be compelled to remove the packages and labels that are changed.

Article 12. Violations on customs control

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

a) Failing to comply with the instructions of customs officials when operating the vehicle within the customs area;

b) Failing 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 one of the following violations if the value of illegal goods is below 50,000,000 VND:

a) Storing, trading, transporting exported or imported goods 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 on incorrect routes or at incorrect checkpoints.

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 one 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 legitimate reasons;

c) Loading, unloading, transferring exported or imported goods or goods in transit on the vehicles under customs dossier;

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

6.Additional penalties:

Confiscating the illegal goods mentioned 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 be compelled 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 be compelled to re-export the vehicles.

Article 13. Penalties for tax evasion and 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 the amount of tax exempted, reduced, refunded

b) Failing to use the correct numbers and tax rates that have been provided by the customs authority;

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

d) Carrying out the export procedure without exporting the processed products or the products made of imported raw materials;

dd) Overstating the quantity, weight, or categories of processed products or products made of imported raw materials, or re-exported goods that lead to an evasion of 100,000,000 of tax 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) Failing to make a declaration or to make a correct declaration of goods imported into the domestic market from the free trade zone;

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

k) Selling duty-free goods to ineligible buyers;

l) Deliberately providing incorrect names, categories, quantity, weight, quality, value, tax rates, or origins of exported or imported goods, or not at all, to evade tax.

2.Apart from paying tax arrears in full, the taxpayer that commits the violations in Clause 1 of this Article, but is not liable to criminal prosecution, shall incur the fine below:

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 person, 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 a aggravating circumstance.

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

Article 14. Violations against policies on the management of export and import goods, 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 taken along 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 one of the following violations:

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

b) Exporting or importing goods against the license;

c) Temporarily importing or temporarily exporting goods without a license where the license is required by law, except for the case mentioned 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 where a license is required by law.

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

a) Temporarily importing goods without any license where a license is required by law; 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 where a license is required by law;

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;

g) Using raw materials, supplies, components, machinery or equipment that are banned from export or import, or subject to conditional import without being licensed by competent authorities;

6.Additional penalties:

Confiscating the illegal goods mentioned 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 be compelled 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 mentioned 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 be compelled 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 mentioned in Clause 4 Article 23 of this Decree.

c) Violators of Point b and Point g Clause 5 of this Article shall be compelled 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.

Article 15. Violations on management of bonded warehouses and tax-suspension warehouses

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

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

b) Failing 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 one of the following violations:

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

b) Expanding, contracting, or moving the bonded warehouse without permission;

c) Failing 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 one of the following violations:

a) Failing 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;

b) Failing to report the goods under customs supervision in the bonded warehouse or tax-suspension warehouse;

c) Failing to complete the procedure 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 one 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) Liquidating goods in the bonded warehouse or tax-suspension warehouse without permission;

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

5.Additional penalties:

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

6.Remedial measures:

c) Violators of Point d Clause 4 of this Article shall be compelled 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 be compelled to remove the goods from Vietnam within 30 days from the day on which the decision on penalties or destruction is received;

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

Article 16. Penalties for 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 is compelled to implement administrative decisions on taxation;

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 penalties for other administrative violations pertaining to customs controls.

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 one of the following violations:

a) Failing to provide information or to provide correct information about the transactions related to exported, imported goods or vehicles that are made via the taxpayer’s account at the credit institution at the request of the customs authority;

b) Collaborating or assisting the taxpayer in evading tax 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; PROCEDURE AND POWER TO IMPOSE PENALTIES FOR ADMINISTRATIVE VIOLATIONS

Article 17. Application on preventing administrative violations and ensuring the imposition of administrative violation penalties

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 exiting 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.

Article 18. Power to make notices for administrative violations

1.Duty officers and the persons entitled to impose penalties mentioned in Article 19 of this Decree are entitled to make 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 mentioned in Article 19 of this Decree when the plane, the ship, or the train arrives at the terminal.

Article 19. Power to impose penalties for administrative violations in customs

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.

3.Directors of Sub-departments of Customs, Directors of Sub-departments of Post-Clearance Inspection, control team leaders of provincial and inter-provincial Customs Departments, leaders of smuggling prevention teams, leaders of coastguard teams, and leaders of IPR protection teams are entitled to:

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 mentioned in Point b of this Clause;

d) Take the remedial measures mentioned 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 mentioned in Point b of this Clause;

dd) Take the remedial measures mentioned in this Decree.

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

a) Give warnings;

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

c) Confiscate illegal goods and vehicles;

d) Take the remedial measures mentioned 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 mentioned 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 the violations mentioned 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 mentioned in this Decree in accordance with Article 38 of the Law on Handling administrative violations.

Article 20. Transferring power to impose penalties

The persons entitled to impose penalties mentioned in Clauses 2, 3, 4, 5 and 7 Article 19 of this Decree may delegate their deputies to impose penalties.

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

Article 21. Regulations on determining and imposing penalties for administrative violations and take remedial measures

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

2.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 that 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 agency;

c) If multiple persons in various field 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.

5.The customs authority in charge of the locality where the customs violation is committed, whether onshore, in territorial waters, contiguous zones, continental shelves, exclusive economic zones of Vietnam, is responsible for imposing penalties within their competence mentioned in this Decree. If the violation is discovered by the Smuggling Investigation and Prevention Department or the Department of post-clearance inspection, penalties shall be imposed within their competence.

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 violations pertaining to customs controls mentioned in Article 12 of this Decree.

Article 22. Procedure for imposing penalties and implementing decision on penalties

The procedure for imposing penalties and implementing decision on penalties for administrative violations pertaining to customs controls 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 mentioned 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 mentioned 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 penalties is received, the competent persons mentioned 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 violations pertaining to customs controls; procedure and the power to decide exemption and reduction of fines

1.The person that incurs an administrative penalty pertaining to customs controls may request an exemption or reduction of the fine if the fine is ≥ 3,000,000 VND and the person is facing unexpected economic difficulties due to natural disasters, conflagration, calamities, contagion, or fatal diseases.

The maximum reduction is equal to the outstanding fine written in the decision on penalties 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 procedure and power to grant exemption or reduction of fines shall comply with Clause 2 Article 77 of the Law on Handling administrative violations.

4.Exemption and reduction of fines for administrative violations shall not be granted if the decision on penalties has been implemented or the Limitations of administrative violations for filing complaint is passed as prescribed by law.

Chapter 2.

ENFORCEMENT OF ADMINISTRATIVE DECISIONS ON CUSTOMS

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 persons that are compelled 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 persons related to the enforcement of administrative decisions on customs control.

3.Administrative decisions on customs control (hereinafter referred to as administrative decisions) include:

a) Administrative decisions on taxation: 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 mentioned in Clause 3 of this Article;

b) The State Treasuries, banks, other credit institutions, organizations and persons 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 persons 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 persons that fail to implement decision on penalties for administrative violations issued by customs authorities.

Article 26. Enforcement cases on the decision implementation in administrative violations in customs

1.The administrative decisions on taxation mentioned in Point a Clause 3 Article 25 of this Article shall be enforced in the following cases:

The taxpayer or the guarantor fails tom implement the administrative decisions on taxation after 90 days from the deadline for paying tax or deadline for implementation of administrative decisions on taxation, including the extended deadline for paying tax in installment;

b) The violators fail to implement administrative decisions on taxation and are suspected of illegally liquidating their assets 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 mentioned in Point b Clause 3 Article 25 of this Decree after 10 days from the day on which the decision on penalties 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 procedure for export or import.

4.Invalidation of invoices.

5.Distaining assets, selling distained assets at auction in accordance with law.

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 mentioned in Clause 3 and Clause 4 Article 7 of this Article are only applied to the decisions on enforcement of administrative decisions on taxation mentioned in Point a Clause 4 Article 25 of this Decree.

Article 28. Sources of deduction and distained assets of the organization implementing administrative decisions

Sources of deduction and distained assets of the organization compelled 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 them and their inferior make:

a) The Director of the General Department of Customs;

b) Directors of Customs Departments;

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 penalties for administrative violations pertaining to customs control they issue.

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

a) The competent persons mentioned 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.

5.The competent persons mentioned in Clause 1 and Clause 2 of this are may delegate their entitlements to their deputies. The entitlements may be delegated when the head is absent, and the delegation must be made in writing, specifying the scope, content, and period of delegation. The delegated deputies are responsible before the head and the law for their decisions. The delegated person must not delegate such entitlements to any other person.

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 mentioned 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 persons 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 enforcement decision

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 persons 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.

4.The police are responsible for maintaining the order, safety, and shall support the customs authority in the enforcement at the request of the person that issues the decision on enforcement.

5.The organizations and persons 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 enforcement decision

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

If the violator deliberately avoid or delay implementing the decision on enforcement, the Limitations of administrative violations 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 implementation conditions for enforcement decision

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.

4.If the violator is an organization, the person that issues the decision on enforcement must verify the information about their information or assets by checking the assets, accounting books, verify information at asset management agencies, business registration agencies, asset registration agencies, banks, credit institutions, or relevant entities.

Article 34. Procedure for sending request, notification, and enforcement decision 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 person, 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, grandparent, 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, the 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.

Article 35. Rules for administrative enforcement decisions

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

2.The measures for enforcement of administrative decisions on taxation are specified from Sections 2 to 7 of this Chapter. If the next enforcement measure has been decided but the previous enforcement measure can 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 administrative decisions on taxation, 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 mentioned 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 in installment within 12 months.

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

Article 36. Assurance the implementation of enforcement decision

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.

3.  The person compelled to implement the administrative decisions that fails to implement it or avoids implementing it shall be suspended from exiting Vietnam.

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 distained 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 mentioned in Article 27 of this Decree.

SECTION 2. ENFORCEMENT OF DECISIONS BY TRANSFER OF MONEY FROM VIOLATORS’ ACCOUNTS AT STATE TREASURIES, BANKS, CREDIT INSTITUTIONS, AND REQUEST FOR ACCOUNT BLOCKADE

Article 38. Conditions verification for transferring money from the violator’s account

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 mentioned 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 administrative decision on taxation 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 opening violator’s accounts

1.Provide information about the violator’s accounts within 03 days from the day on which the request by the person that issues the decision on enforcement is received.

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. Procedure 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 ADMINISTRATIVE DECISIONS ON TAXATION BY MAKING DEDUCTIONS FROM SALARIES OR WAGES

Article 42. Scope of enforcement

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, a indefinite contract, or earning monthly pension or disability benefits, or other lawful incomes.

Article 43. Procedure 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

1.When the salary or income is paid, the organization or employer that administers the salary or income of the person shall make a deduction from the violator’s salary or income and transfer such amount to the government budget’s account or the customs authority’s deposit account at a State Treasury written in the decision on enforcement, and notify the person competent to issue the decision on enforcement.

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 mentioned in Article 16 of this Decree.

SECTION 4. ENFORCEMENT OF ADMINISTRATIVE DECISIONS ON TAXATION IN THE FORM OF SUSPENSION OF CUSTOMS PROCEDURE FOR EXPORT OR IMPORT AND INVOICE INVALIDATION

Article 46. Suspension of customs procedure for export or import

1.Customs procedure 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 mentioned 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 non-refundable 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 procedure for export or import.

4.The decision on enforcement must specify the date and number of the decision, the reasons for enforcement, full name, position and workplace of the issuer, full name and address of the violator, outstanding tax and fines of each declaration, the total amount payable, the name and number of the account at the State Treasury, the deadline, the signature and seal of the issuer.

5.The suspension of customs procedure 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. Procedure for enforcement in invoice invalidation forms

1.Invoices shall be invalidated when the customs authority fails to take the enforcement measures mentioned 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 ADMINISTRATIVE DECISIONS ON TAXATION BY DISTRAINING ASSETS AND SELLING DISTRAINED ASSETS AT AUCTION

Article 48. Scope of enforcement

1.Assets shall be distained 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 mentioned in Point b Clause 1 Article 26 of this Decree.

2.Subjects of enforcement:

The following violators shall have their assets distained and sold at auction if they fail to voluntarily implement decision on penalties or pay enforcement cost:

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

b) The violators that do not have deposit accounts, or the account balance are not sufficient for deduction or transfer;

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

Article 49. Assets banned from distain

1.For violators being persons:

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;

dd) Means of worship; relics, medals, certificates of merit.

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 distained. 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 distained, except for:

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

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. Enforcement decision by distaining 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 distained, the level of fines and value of distained assets, the distrait location, the signature of the issuer, and the seal of the agency that issues the decision.

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

Article 51. Procedure for distaining assets

1.Assets shall be distained 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 distrait.

3.Assets shall only be distrait in the presence of the violator or an adult in their family, the representative of the organization the assets of which are distained, the representative of the local government, and the witness.

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

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

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

5.The assets under common ownership shall only be distained 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 distained. 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 distrait shall notify the co-owners of the time and location. If no lawsuit is filed after the period of 03 months, the distained assets shall be sold at auction in accordance with legislation on auction.

6.If the violator mentioned 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 distrait, 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 distrait

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

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

3.The record shall be made into 02 copies. 01 copy is kept by the agency that issues the decision on enforcement. the other is kept by the person whose assets are distained or the representative of the organization of which the assets are distained after the record is made.

Article 53. Preservation of distained assets

1.The distrait organizer shall select one of the following methods to preserve distained assets:

a) Request the person whose assets are distained 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 distrait 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 distrait 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 distrait organizer.

4.The person assigned to preserve assets shall have the preservation cost covered, except for the persons mentioned in Point a Clause 1 of this Article.

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 distained assets

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

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

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

Assets shall be valuated based on 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.

Article 55. Power to establish the Valuation council

1.The President of the People’s Committee of the district where assets are distained 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 distained 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 distained assets at auction

1.Within 30 days from the day on which the decision on distrait is made, the distrait organizer shall sign a contract with a professional auction organization to sell the distained assets at auction.

2.The transfer of distained 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 distrait, documents related to the ownership and rights to use, documents about asset valuation and the transfer record.

3.If distained 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 procedure 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 distained assets are transferred to the auction organization, the auction procedure 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 penalties 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 distained assets shall have their asset ownership recognized and protected by the law.

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

3.An ownership transfer dossier consists of:

a) A copy of the decision on enforcement in the form of asset distrait;

b) The auction record;

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

SECTION 6. ENFORCEMENT OF ADMINISTRATIVE DECISIONS ON TAXATION IN THE FORM OF CONFISCATION OF THE VIOLATOR’S MONEY AND ASSETS 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 mentioned 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 mentioned 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 violator s money, assets, or goods.

2.Where the money or assets held by the third party are subjects of secured transactions or are undergoing a bankruptcy process, the confiscation must comply with legislation on bankruptcy and secured transactions.

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 procedure

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 distained 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 form the receipt of the said request.

3.The third party that fails to pay the tax or transfer the assets within 15 days from the receipt of the request by the customs authority shall face the penalties in Article 27 of this Decree.

SECTION 7. ENFORCEMENT OF ADMINISTRATIVE DECISIONS ON TAXATION 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 mentioned in this Section shall be taken when the customs authority fails to take the enforcement measures mentioned 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 mentioned in Point b Clause 1 Article 26 of this Decree.

2.The competent authority that takes the enforcement measures mentioned 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 DECISION ON PENALTIES FOR ADMINISTRATIVE VIOLATIONS IN CUSTOMS

Article 65. Enforced deduction from the violator’s account

1.The violator that fails to implement the decision on penalties, fails to pay the enforcement cost shall have their account at the bank deducted if they have money deposited in a bank in Vietnam (unless a deduction from the violators’ salary or income is already made).

2.The procedure 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 procedure 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 distrait 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 penalties or fail to pay the enforcement cost shall have their assets distrained and sold at auction:

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

b) The violators that do not have deposit accounts, or the account balance is not sufficient for deduction or transfer;

c) The violators that deliberately avoid implementing the decision on enforcement by deduction or fail to pay the enforcement cost, or the requirements for deductions are not satisfied.

2.The violator s assets shall be distained in proportion to the amount of money written in the decision on penalties and the enforcement cost.

3.The procedure for distaining assets for sale at auction is similar to the procedure 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 liquidate their assets illegally

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

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

Article 69. Implementation’s enforcement 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.

2.When enforcing the return of illegal profits earned from the administrative violations, or return of an amount of money equal to the value of illegal goods or vehicles that have been liquidated or destructed against the law, the person competent to issue the decision on enforcement shall take the enforcement measures mentioned in Article 65, Article 66, Article 67 and Article 68 of this Decree.

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 mentioned 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.

IMPLEMENTATION PROVISIONS

Article 70. Effect

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

2.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 on penalties for administrative violations pertaining to customs control and enforcement of administrative decisions on customs control are annulled.

Article 71. Transitional provisions

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 persons 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. Guidance and implementation organization

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. Implementation responsibilities

Ministers, Heads of ministerial agencies, Heads of Governmental agencies, Presidents of the People’s Committees of provinces shall implement this Decree./.

For the Government

The Prime Minister

Nguyen Tan Dung