Decree No. 45/2016/ND-CP dated May 26, 2016 of the Government on amending a number articles of the 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
ATTRIBUTE
Decree No. 45/2016/ND-CP dated May 26, 2016 of the Government on amending a number articles of the 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
Issuing body: | Government | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Official number: | 45/2016/ND-CP | Signer: | Nguyen Xuan Phuc |
Type: | Decree | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Issuing date: | 26/05/2016 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
Fields: | Administrative violation , Export - Import |
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Effect status: Known
THE GOVERNMENT
Decree No. 45/2016/ND-CP dated May 26, 2016 of the Government on amending a number articles of the 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
Pursuant to the Law on Government organization dated June 19, 2015;
Pursuant to the Law on Handling administrative violations dated June 20, 2012;
Pursuant to the Law on Customs dated June 23, 2014;
Pursuant to the Law on Tax administration dated November 29, 2006; the Law on the amendments to the Law on Tax administration dated November 20, 2012; the Law on amendments to tax laws dated November 26, 2014;
Pursuant to the Law on Electronic transactions dated November 29, 2005;
At the request of the Minister of Finance;
The Government promulgates a Decree on amending number articles of the 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.
To amend a number articles of the 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 customs1. Article 4 is amended as follows:
Article 1. “Article 4. Penalties and remedial measures
1. The organization or individual committing an administrative violation against regulations of law on customs (hereinafter referred to as custom offence) shall receive a warning or incur a fine as a primary penalty.
2. Fines incurred by individuals and organizations:
a) The fines mentioned in Section 2 Chapter 1 of this Decree are imposed upon organizations. The fines imposed upon an individual is 1/2 of those imposed upon an organization, except for the cases specified in Point c Clause 2 of this Article;
b) The fines for the violations specified in Article 9; Clause 1 and Clause 2 Article 14 of this Decree are imposed upon individuals;
c) The fines for violations against tax offences specified in Article 8 of this Decree are imposed upon both individuals and organizations according to Clause 33 Article 1 of the Law on the amendments to the Law on Tax administration dated November 20, 2012.
3. Depending on the nature and severity of the violations, the illegal goods may also be confiscated as an additional penalty.
4. In addition to primary penalties and additional penalties, one or some of the following remedial measures may be enforced:
a) Remove or re-export goods or vehicles from Vietnam;
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