Circular 190/2013/tt-Btc: Detailing The Implementation Of Decree No. 127/2013/nd-Cp On October 15, 2013 Of Government Sanctioning Administrative Violations And Coercive Enforcement Of Administrative Decisions.

Original Language Title: Thông tư 190/2013/TT-BTC: Quy định chi tiết thi hành Nghị định số 127/2013/NĐ-CP ngày 15 tháng 10 năm 2013 của Chính phủ quy định xử phạt vi phạm hành chính và cưỡng chế thi hành quyết định hành chính ...

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FINANCE MINISTRY
Numbers: 190 /2013/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, December 12th, 2013

IT ' S SMART

Define the number of Protocol execs 127 /2013/ND-CP October 15

2013 by the Government to rule over administrative and administrative violations

Forced administrative decisions in the field of customs.

____________________

The Administrative Administrative Processing Law on June 20, 2012;

Customs Law on June 29, 2001; The Amendment Law, which complements some of the provisions of the Customs Law June 14, 2005;

Tax Management Law On November 29, 2006; The Amendment Law, which complements some of the provisions of the Tax Management Law November 20, 2012;

The base of the decree. 81 /2013/NĐ-CP July 19, 2013 by the Government of the Government rules out certain things and measures the implementation of the Administrative Violation Disposal Law;

Base of Protocol 83 /2013/NĐ-CP July 22, 2013 of the Government rules the implementation of some of the provisions of the Tax Management Law and Amendment Law, which complements some of the provisions of the Tax Management Law;

Base of Protocol 127 /2013/ND-CP October 15, 2013 of the Government rules the execution of the administrative violation and the enforcement of the administrative decision execution in the field of customs;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 the Government provides for the function, duties, powers, organizational structure of the Ministry of Finance.

On the recommendation of the Chief Directorate General of Customs,

The Minister of Finance issued a detailed regulatory detail that execs the execution of administrative violations and forced the enforcement of administrative decisions in the customs sector as follows.

Chapter I

ADMINISTRATIVE VIOLATION OF CUSTOMS

Item 1

COMMON RULES

What? 1. The tuning range and subject apply

1. This chapter rules the implementation of some of the provisions of Chapter I Protocol 127 /2013/ND-CP October 15, 2013, the government rules the administrative violation and the enforcement of administrative decisions in the customs area (later known as Decree).

2. Personally, the organization that exercises the administrative violation of customs in a deliberate or inadvertable manner without being a criminal is subject to the regulation of the Decree to punish the administrative violation and the enforcement of administrative decisions in the field of customs. Yeah.

What? 2. Apply law-breaking text

1. The execution of the administrative breach, the application of the punishment forms, the remediation measures, the application of measures to prevent breach of the administrative breach and to ensure the sanctifying administrative violations in the customs sector must comply with the principles, the report said. The procedure itself, the procedure and the authority stipulated in the Law Processing Law. 15 /2012/QH13, Tax Management Law No. 78 /2006/QH10, The amended law, adds some of the provisions of the Tax Management Law 21 /2012/QH13, Number Protocol 81 /2013/NĐ-CP July 19, 2013 of the Government rules out certain things and measures the implementation of the Administrative Violation Disposal Law, the Digital Protocol. 83 /2013/NĐ-CP July 22, 2013 by the Government of the Government Regulation details of certain provisions of the Tax Management Law and Amendment Law, which complements certain provisions of the Tax Management Law, Protocol No. 127 /NĐ-CP on 15 October 2013 of the Government to rule out administrative and administrative violations. They are forced to take action in the field of customs.

2. The application of regulations to sanctiate administrative violations in the customs sector is carried out by regulation at Article 83 Law of the Law of the Law of the Law in 2008, Article 3 Resolution No. 3 24 /2012/QH13 June 20, 2012 of the National Assembly for the implementation of the Administrative Breach Disposal Law.

3. The principle of the execution of the administrative violation stipulated at Article 3 This is applied to sanctiate the conduct of the administrative violations of customs by regulation at the International Protocol. 127 /2013/ND-CP October 15, 2013, the government rules the administrative violation and the enforcement of administrative decisions in the customs area.

What? 3. Apply the principles of administrative violation.

1. Personally, the organization that performs violations of state regulatory regulations on customs is subject to regulation at the Decree of the Governing Body of the Administrative and Coerve Executions of Administrative Decisions in the field of customs or of the United States. of the Government on the sanctions of the administrative breach in relation to the customs sector.

Personally, the organization has carried out the administrative breach that refused to receive the order, and is legally responsible for the conduct of the breach in accordance with the regulations.

2. First violation in the customs field at paragraph 2 Article 2 Decree is the individual case, the previous organization not being punished for administrative violations in the customs field or sanctipated violation of administrative violations in the customs field but has been past 06. In the months, since the date of the execution is decided against the warning, or it has been more than 01 years, since the date of the execution of another administrative trial or since the day of the execution of the execution of a decision to punish the administrative breach without recommitting.

3. The case of a violation of the customs in the customs sector is the consequence of another violation of another in the same customs sector, which is only punishment for the violation of a more severe criminal trial.

What? 4. The cases do not punish administrative violations in the customs field.

The application of cases not to punish the administrative violation of customs under Article 5 of the Protocol is carried out as follows:

1. Goods, transport vehicles are included in Vietnamese territory due to the unexpected event, the event ' s inviable event must make the announcement with the Customs Enforcement or the Control Team or the Sea Control Squadron or the Provincial Naval Service, the city, the government itself. the nearest local authority or other authority under the law of the slowest law of no more than 3 days, since the day of the loading of goods, transport into Vietnamese territory.

The non-notification case will be processed by the law of the current law.

The identification of the unexpected event, the event's inviolable event stipulated at paragraph 13, paragraph 14 Article 2 Administrative breach of the Act.

2. Wrong notice of regulation at paragraph 2 Article 5 The Protocol must be submitted by the sentry, the recipient or the legal representative made by writing, stating the reasons for sending to the customs authority accompanied by the word-related evidence related to the mistake. At the time the customs agency decided to examine the actual inventory of goods or decision-making exemplification of the goods; was accepted by the head of the customs authority and handled by the customs records. The refusal to accept the confusion of the customs authority must be made in writing in which the reason is clear.

Where there is a definite basis for collusion between the sentry, the recipient and/or the carrier to evade taxes, transport unauthorized goods across the border or smuggling, the customs authority has the right to refuse to accept the mistake.

3. The decision to test the actual goods of goods or decision-making exempts the provisions of the provisions stipulated at paragraph 2 Article 5 The decree is expressed by the taxing of the publication of the data processing system or by the approval of the competent person. Customs and customs.

4. Regulation at paragraph 3 Article 5 The decree is applied to cases of public repair, the addition of the customs records specified at paragraph 2 Article 22 Customs Law, paragraph 2 Article 34 Tax Management Law and Regulations at Article 14 Digital 128 /2013/TT-BTC September 10, 2013 of the Ministry of Finance guidelines for customs procedure; inspection, customs oversight; export tax, import tax, and tax management for export goods, imports.

5. For the specified cases at paragraph 4, 5 and 7 Article 5 Decree:

a) At the time of the discovery of the violation behavior that has been specified in the case of a non-trial case, the authorities with the authority to execute the receipt of the certificate will be filed;

b) If it is not sufficient to determine whether the violation of the breach is in the case of a penalty case, the customs official is running the administrative breach of the administrative breach of the customs; on the basis of customs records, related documents, copyright infringement, It is about customs, who have jurisdiction over regulation at paragraph 2, 3, 4, 5 Article 19 Decree of the decision to be punished or unpunished;

c) A violation of the law of taxation on the goods of exports, the importation of provisions at paragraph 4 Article 5 The decree includes the violations specified in paragraph 1, paragraph 2 Article 8, paragraph 1, paragraph 2 Article 13 Decree.

6. When there is a basis that the operator recognizes the correct name for the export of the export, import, but miscode, the first tax rate, the Customs Guide, the correct tax rate, and the receipt of the certification, not the penalty.

7. The opening of the code, the tax rate is considered for the first time when responding to the conditions:

a) Personal, unexported organization, importing that commodity;

b) Have not been instructed by the Customs authority, determine the code, that commodity tax, or have instructed, but not yet correct.

8. The following cases are determined to have been instructed by the customs authority, which determines the number of codes, the tax rate:

a) Has been instructed by the customs authority to encode the number, tax rate and have established a certificate of the manual of the numbering of the number, the tax rate;

b) The customs authority has a definite text in front of the code, tax rate;

c) The customs authority identified the code, the goods tax and issued the decision to issue the tax.

9. The case of importing goods, items of violation of customs regulations, breach of regulation at Article 14 Decree but due to the postal business, rapid shifting on behalf of the owner as customs procedure under the rule of law, if there is no grounds. It ' s determined that there ' s collusion between the sentry, the recipient, the customs officer for fraud purposes.

What? 5. Determine the value of the administrative breach of the administrative breach for the base to determine the penalty frame, the jurisdiction sanctions

In the case of determining the value of the administrative breach of the administrative breach to make the base determine the penalty frame, the unit to execute the breach must determine the value of the animal's burial and be responsible for that identification.

The identification of the breach value of the breach is done as follows:

1. For the unforechatiated burial, the violation of the violation, the violation of customs, is determined by the current regulations on the identification of customs values at the time of the violation of the breach; if the foreign exchange is determined by certain. regulation of the export Tax Law, import tax, and implementation manual text.

2. For goods, an alleged violation of the object is subject to each type of goods, specific burial, the identification of the value done by regulation at Article 60 Administrative breach of the Act.

3. The documents related to the valuation must be shown in the filing of the execution of the administrative violation that carried out the valuation of goods, breaches of the breach.

What? 6. Treatment of goods, violation of non-imposed criminal penalties

1. The goods, the means of being held without confiscation, the decision to hold the decision on hold.

2. Goods, means of return are made customs procedures or must be brought out of Vietnam or re-export by regulation; if goods are subject to export taxes, import duties and other taxes are involved, tax is required by regulation.

Item 2

APPLYING PENALTY FORMS AND FINES

What? 7. Violation of regulations on customs procedures, filing tax filings at Article 6 of the Decree

1. The deadline for customs procedure at Article 6 of the Decree is the statute of limitations at Article 18 Customs Law and law-regulatory documents stipulated on the period of customs procedures for each type of export, import; export vehicle, and export. Scene, entry.

2. The case of a business that has been subject to misconduct is not filed properly since the customs records are filed under regulation at a point b of 1 Article 6 Decree, which still does not submit any of the delayed evidence, the customs agency considers. solved for the goods on the existing profile basis.

3. The case of the customs affidavit recommended that the regulation of the production of the public product; the valuation of the production of export products after the specified time, if the Secretary of the Bureau of the Bureau of Customs accepted the regulation of the standard, the prescribed treatment. At the point of 2 Article 6 Decree.

4. breaches of regulation at point d, clause 2; point a, b paragraph 3; paragraph 4 Article 6 Decree is only to be punished if in a permit, customs affidavit, other papers under the rule of law that rules the time of re-entry or re-entry.

5. The deadline at point b 2 Article 6 Decree is the deadline for reporting, liquidity, decision-making, contract tax returns, declarations, goods, materials, provisions, in terms of the law of customs law.

6. The identification of the seat number for the prescribed violation at paragraph 4 Article 6 Decree is based on the registration of a transport vehicle. In case of registration of a non-registered transport vehicle, the actual base of the seat is checked, monitoring the vehicle to determine the number of seats.

What? 8. Violation of the regulation of customs regulations stipulated at Article 7 of the Decree.

1. For undeclared conduct or false testimony but goods under the category of humanitarian aid, the non-reimbursable aid has been confirmed by the Ministry of Finance or the Ministry of Finance issued by the Ministry of Finance for a stipulation at a point b of 1 Article 7 Decree.

The case of a non-portfolio of goods that has been confirmed by the authorities is based on a violation of the jurisdiction to be prescribed in accordance with Article 8 of the Decree or paragraph 2 Article 14.

2. The case of imports is not true for customs but goods are raw materials, supplies, machinery, equipment, components of import of tax exempts such as: goods of registered co-workers, goods belonging to the investment portfolio of the investment project, Export-to-import, export-free goods export, import duties prescribed at a point a 3 Article 7 Decree, minus the contract or registered category; the case of goods not subject to a tax exemption is subject to a penalty. specified in Article 8 or Article 13 Decree.

3. Regulation at paragraph 3 Article 7 The decree applied in the case of false testimony does not result in a lack of tax amounts that must submit or increase the amount of tax exempt, decreased, uncollected, or not in the case of fraud, tax evasion.

4. Regulation at paragraph 4 Article 7 The decree is applied to the case of testimony and customs procedure but does not export or export a lack of customs. This provision does not apply to the case of customs secularists with no value as the customs procedure as specified in paragraph 2 Article 18 Customs Law.

What? 9. Violation of regulatory tax regulation at Article 8 Decree

1. The prescribed trial at Article 8 of the Decree is applied to violations of the export type, the import of goods resulting in the lack of the amount of tax that must submit or increase the amount of tax exempt, reduced, uncollected, uncollected.

2. For undeclared or false behavior in terms of names, races, numbers, weight, quality, value, code, tax, export of goods, export of exported goods, which imports the verification to clarify; if not under the specified cases at 1-1. Article 13 of the Decree is prescribed in Article 8 of the decree.

3. For more open behavior than the practice of exporting goods as a macho product, production products from imported raw materials (including renewable raw materials, reproducing raw materials) and reproducing goods, numbers, and other products. The weight, the weight, the amount of the difference in taxes of less than 100,000,000, the penalty is prescribed at the point of a 2 Article 8 Decree. In case the tax amount is spread from 100,000,000 and not to the level of criminal responsibility, the prescribed trial at the point of 1 Article 13 Decree.

What? 10. Violation of the customs of the arrival of the arrival of the arrival, entry to the cash currency, the Vietnamese copper in cash, gold stipulated at Article 9 Protocol

1. The prescribed violations at Article 9 applicable to the case of the arrival of the arrival, entry by passport, pass paper, border ID violation of customs regulations; violations of the provision of cash currency, bearing the scope of the procedure. The gold is not carried by the presence of the landscape, entry. Cases of cash currency, Vietnamese copper with cash or other unauthorized gold across the border are subject to regulation at Article 12 of the Decree.

2. The cost of a violation of the offence is worth after the exception of foreign, gold, and Vietnamese money not to declare customs under the rule of law.

3. The case for the alleged violation of the situation, leaving no specific address, the customs agency still imples the decision-making decision, in coordination with the State Department to send a decision to sanctiate the subject being punished through the Embassy or the agency. The leader of the country's object violates the nationality to carry out; the undelivered case is determined by the execution of a criminal offence under paragraph 4 Article 126 The Administrative breach of the Administrative breach.

What? 11. Violation of regulation on customs inspection, tax inspectors; customs supervision; customs control stipulated at Article 10, 11, 12 Decree.

1. Regulation at point b 2 Article 10 The Protocol is applied to the case of a law-breaking text that rules the filing, filing, certificates.

2. Clause 4 Article 10 of the decree applied to the case does not execute the content required by the customs authorities in accordance with the written law of the relevant law to examine, the tax inspector.

3. When the specified behavior is discovered at the point b 5 Article 10 The Protocol must hold the seal, the evidence, the false document. The case of these papers is a written license to the authorities.

4. Violation of the regulation of transit freight, port transfer, transfer, port transfer, business-to-import business-non-correct route, location, window, regulation time or registration in customs records without a solution or service. But there is no confirmation, but there is no confirmation, and it is not accepted by the Secretary of the Customs, to be executed in accordance with the stipulation at the point of a Article 11 of Decree.

5. Regulation at point d, clause 1 Article 11 The decree applies only to the case of an unbroken, consumption of unescaped violation. The case of an escaped violation or consumption is subject to regulation at point a, point b paragraph 2, point a, point b paragraph 3 Article 11 or point d 5 Article 12 Decree.

6. For violation of regulations at paragraph 2 Article 12 Decree:

a) A violation of regulations at paragraph 2 Article 12 of the Decree by the person under the age of 14, the receipt of the certification, the decision to confiscate or destroy the burial;

b) The case of detection of goods transported over the border or no evidence from the specified legal clause at paragraph 2 Article 12 Decree, but the breach of the breach, leaving the funeral, the violation, if there is a determined basis for the object. Violation (name, personal address, violation) proceed to compile a prescribed violation of administrative violations at Article 58 of the Administrative Disposal Laws; if the object is not identified, the owner of the funeral, the means of violation, It's a certification to record and dispose of the prescribed evidence.

What? 12. Sanctions on tax evasion, tax fraud stipulated at Article 13 Decree

1. Evidence, the document stated at the point a Article 13 Decree includes testimonies, documents submitted or published to the customs authority during the customs procedure and after the information as the base identified or proved the tax number must be filed.

2. The undeclared or false behavior of the name of the goods, the strain, quantity, weight, quality, value, the number of goods, the tax rate, the export of goods exported, imported goods discovered after the goods were already concerned that the offender did not automatically submit enough. Tax or not to submit enough tax by regulation before the customs authority of the violation of the breach is prescribed at a point of 1 Article 13 Decree.

3. Violation in relation to export goods is a household product, production products from imported raw materials, including reproducing household materials, reproducing raw materials: The case for export procedures but not export, and export. The penalty is prescribed at the point of order 1 Article 13 Decree. This provision does not apply to the case of customs secularists with no value as the customs procedure as specified in paragraph 2 Article 18 Customs Law.

4. The behavior states at point 1 Article 13 The decree is applied when the customs agency has sufficient base to determine whether the taxpayer is well aware of the food export, the imported entity without opening or false testimony to tax evasion, tax fraud.

5. The basis to determine the amount of tax arbitrates on the conduct of the amount of tax returns must submit or increase the amount of tax exempt, decreased, completed; tax evasion, tax fraud are: prescribation of taxpayers and the decision to issue a person's tax or number. The tax money must be filed under the rules.

What? 13. For violations related to a permit, export conditions, import and export.

1. License, conditional, standard, stipulation stated at Article 14 of the Decree, conditional, standard, standard regulations at the Government's decree regulating the implementation of the Law of Trade, the implementation of the execs and the written text of the law. Other laws have provisions for licenses, conditions, standards, provisions for export goods, imports.

2. The case of goods belonging to the imported category must have a licence by the Ministry of Commerce or the management of the Ministry of Experts (not under the import prohibited category), not too long as customs procedure but the owner does not make import procedures that apply. You're not going to be punished.

3. For export goods, imports must have a license, the export business is licensed but in fact number, the weight of goods more than the number, the weight granted at the license is more than the number of goods compared to the processed license. to the export of export, importing goods without a license.

4. Violation related to import permits, export conditions, import, which goods in the exchange of border residents of the border, humanitarian aid, gift goods, property of travel, goods of the arrival, entry; transit; The transfer is subject to each violation by statute 1, paragraph 2, paragraph 3, paragraph 4 Article 14 Decree; other cases are prescribed in accordance with Article 5 Article 14.

5. For violations of the violation regarding the license, conditions, standard of import rules stipulated at paragraph 3; paragraph 4; points c, d paragraph 5 Article 14 Decree but before the time of decision-making decision has been authorized by the state authority to the state. The import was not applicable to the Vietnamese territory.

The case has decided to punish and apply the remediation measure "forced out of the territory of Vietnam or forced re-entry" but in the 30-day deadline since the date of the receiving decision the state agency has the authority to allow for the import. And the goods that have not taken out of Vietnam are allowed to be imported.

What? 14. Violation of the regulation on the external warehouse, tax storage

The owner does not renew the lease on the lease by law, not to inform the customs officer, not to get the goods out of the customs office, when the contract's lease expires, under the provisions of the provisions of Article 15 of the Constitution. The goods will be processed by regulation at paragraph 4 Article 24 of the number. 154 /2005/NĐ-CP December 15, 2005.

What? 15. The violation of the State Treasury, credit organization and organization, the individual is involved in the report.

1. An Article 16 Decree applies to the case of more than 10 days from the expiration date of the money from the account that the State Treasury, the credit organization does not implement, transfer the whole amount or part of the corresponding amount that must be submitted from the account of organization, individuals who are forcibly executed on administrative decisions on the account of the State Budget or the deposit account of the open customs agency at the State Treasury at the request of the customs authority when at the time of the decision to be forced, the property is not required. The forced deposit of the coerkate is sufficient or inherited from the amount of tax, the fine must be filed.

2. Regulation at paragraph 3 Article 16 The decree does not apply to the organization, the individual is subject to tax filing. The organization, personally, is subject to a tax filing which violates the provisions of the provision of the information, which is prescribed by a stipulation at a point b of 3 Article 10 Decree.

Section 3

IMPLEMENTING BREACH OF VIOLATION

ADMINISTRATIVE AND SECURE VIOLATION OF VIOLATION

ADMINISTRATIVE, JURISDICTION

What? 16. Apply deterred measures and guarantee administrative breach of the administrative breach.

1. When conducting the application of measures to prevent violation of administrative violations and to ensure the sanctifying administrative violations must comply with the principles, sequence, procedure, jurisdiction stipulated from Article 119 to Article 132 Administrative Disposal Laws and Article 17. Protocol.

2. The case through the risk management system or related information, which has a base identification of the individual who is hiding drugs in person who has the authority to conduct direct human examination or be able to use the vehicles, the technical equipment to carry out. Now.

3. Keep up the funeral, the administrative violation in case of breach of violation of the Department of Customs Enforcement, Director of the Bureau of Investigation Against the Smuggling, the Bureau of Investigation after the Agency.

Those who have jurisdiction over the provisions of the Third Section, paragraph 4 Article 19 of the decision making the decision to hold the funeral, the means of administrative violation under the provisions of Article 125 of the Administrative breach of the Act, are responsible for the protection of the law. The administrative violation of the Administrative Disposal Act and the execution of the burial, the means of violation of the authority under the authority of the authority.

What? 17. Explore transport, objects according to administrative procedure

1. The discovery of the transport, objects of the subjects to enjoy the privilege, exempts the provisions of the International Convention which Vietnam has signed or joined and must have the decision of the General Secretary General of Customs.

2. When there is the basis of affirmable baggage, entry is entitled to preferable immunity that contains items that are not preferable, or contain items belonging to the State of Vietnam that prohibit export, import or non-compliance with the regimes. Vietnam ' s audits, the examination is made by the decision of the Chief Directorate General of Customs, in front of the foreign minister or the authorized person to represent them.

What? 18. Decline the trial jurisdiction

1. The jurisdiction of fines on the violations of the law of the prescribed tax in Article 8, Article 13 and point a Article 16 Decree of the stipulers at paragraph 7 Article 19 Decree defined by the regulation at the Decree, no minimum limit. I mean, the amount of money.

2. For the administrative breach the case relates to many customs units, which units to detect, the first administrative breach of the administrative breach, the unit makes the decision to sanctiate; the relevant units are responsible for the full transfer of the necessary documents. You know, according to the request of the breach unit.

3. Processing of the breach in relation to the goods transfer of the store, the business goods entering-reexport at the other store with the entry door:

a) Violation in relation to store transfer, import of business-to-re-export business, if there are signs of a criminal record, if there is a criminal sign, the Department of the Customs Administration asks the Customs Department to open the bill to the entire case. The judge of the law, the judge of the image,

b) The goods transfer of the store, the temporary business goods-the reintroduction of the administrative breach, the Department of Customs Administration moves the case to the Customs Department where the trial is open under jurisdiction. If piracy is an import ban, hazardous waste, the spread of the plague detected at the store, the Customs Department opens the case to the Bureau of the Customs Administration to carry out the treatment under jurisdiction;

c) During the period 05 (year) of the day since the decision's decision date, the Customs Administration presided over the handling of the results of the results of the related customs unit.

4. When the violation of the breach in the customs field, the person with the authority to sanctipate the need to deal with the provisions of the Penal Code to determine whether it is a criminal offence or criminal offence. The case with signs of crime is done by the rule of criminal proceedings. For signs of tax evasion, in the 10 (ten) days, since the date of the discovery must be transferred to the authorities with the authority to investigate as prescribed.

5. For violations committed by the anti-smuggling Bureau of Investigation units that arrest the arrest that exceeds the jurisdiction of the captain of the Anti-Smuggling Control Team, the captain of the Control Team for the Protection of Intelligence and the Squadron Leader of the Squadron. Controlled by the Department of Investigation of the Anti-smuggling Investigation, the jurisdiction of the Bureau of Investigation by the Bureau of Investigation of the Customs Enforcement of the Customs Enforcement of the Customs Enforcement.

6. The main penalty case (fines) under the jurisdiction of the Customs authority, but the additional penalty form or remediation of the unconstitutional consequences is that the person who is serving the breach must be transferred immediately to the body. Yes, the judge has jurisdiction over the rules.

7. For administrative violations in the field of formal customs, punishment level, funeral treatment, confiscation of administrative violations, the measure of remediation beyond its jurisdiction is the Bureau of Customs Enforcement; the Bureau of Public Affairs. Head of the Bureau of Anti-smuggling Investigation, the Bureau of Investigation and the Bureau of Local Customs Enforcement, or through the Bureau of Local Customs, as the procedure to report the report of the Provincial People's Committee, the Central Committee of the Central Committee (later known as the Provincial People's Committee) It's a violation of the chairman of the provincial committee, the city of the city to decide the punishment.

What? 19. Deal with violation of administrative violations

1. The delivery of administrative violations against the nominal titles at paragraph 2, 3, 4, 5 and paragraph 7 Article 19 Decree is made only for the deputy. The transaction must be made in writing. In the transaction text it is necessary to specify the scope, content, time of the transaction. In the case of a temporary administrative holder, the transaction is only made when the mayor is absent.

The deputy is given the right to handle the administrative breach responsible before the law and in front of the minister for his handling of administrative violations and is not delegated, authoritated to any other individual.

2. Do not use the task of assignment assignment, the internal operation of the unit to replace the transaction text handling the administrative breach.

Section 4

THE PROCEDURE FOR ADMINISTRATIVE VIOLATION AND EXECUTION.

THE DECISION TO PUNISH THE ADMINISTRATIVE BREACH

What? 20.

The establishment of the administrative breach, the authority to compile the administrative violation of the administrative entity under regulation at Article 58 Administrative breach of the Administrative breach, Article 6 Decree. 81 /2013/NĐ-CP July 19, 2013 of the Government rules out certain things and measures the implementation of the Administrative Breach Disposal Law, Article 18 Digital Protocol. 127 /2013/ND-CP October 15, 2013, the government rules the administrative violation and the enforcement of administrative decisions in the customs area.

What? 21. Transfer of a file to sanctiate the administrative breach, renew the deadline for the decision to be sentenced to violations beyond the jurisdiction of the Bureau of Customs Enforcement, the Bureau of Investigation of the Anti-smuggling Investigation, the Bureau of Investigation Department of Investigation.

1. On the transfer of the administrative breach of the customs report on the Chairperson of the Provincial People's Committee, the city to carry out the trial of the jurisdiction, the charge of the breach of the breach must be made in accordance with the stipulation. The file transfer time is as follows:

In the time of no more than 05 (year) days, since the date of the administrative violation of the administrative breach, the Bureau of Customs, the Bureau of Investigation of the Anti-smuggling Investigation, the Bureau of Investigation after the information must submit the case, the petition for the criminal punishment for violating the administrative breach. The chairman of the People's Committee considered, decided.

For the administrative breach there are many complex conditions that do not belong to the program or for the case of the proposed case at paragraph 2 and paragraph 3 Article 61 The administrative breach of the Administrative violation, the term above is not more than 20. the day, since the date of the administrative breach of the administrative breach. If there is a temporary violation of the breach, the customs authority is responsible for the management and disposal of regulations at Article 82, Article 126 Administrative breach of the administrative breach.

2. The case of a particularly serious incident, which has many complex and complex circumstances under the stipulation at paragraph 2, paragraph 3 Article 61 The administrative breach of the administrative breach which requires more time to verify, collect evidence as a definite basis. The Bureau of Customs, the Director of the Bureau of Customs, the Bureau of Investigation of the Bureau of Trafficking, and the Bureau of Investigation after the agency reported the General Secretary General to ask for a deadline for the deadline.

What? 22. Transfer Profile for Criminal Processing

1. When considering the breach to handle, the person with the authority to sanct the administrative breach cannot be distinguished by the administrative or criminal breach, which has an exchange of opinions with a copy of the copy of the copy of the photocopy sent to the authorities to conduct criminal proceedings. Before they decide to punish a criminal or criminal trial. In the time of 10 (ten) days, since the date of the exchange with the case with which the agency conducts criminal proceedings, the person with the authority to dispose of the administrative breach conduct a prescribed violation, then sent 1 decision to the agency. The exchange of knowledge.

The case of a criminal prosecution of the criminal proceedings requires a transfer of the file to review the procedure as prescribed at Article 62 Administrative breach of the Administrative Breach Law.

2. If the violation of the breach has a criminal sign, the person with the trial authority is in charge of transferring records to the person with the authority to review to prosecute the case (for those charged at Article 153, Article 154 Penal Code) or the transfer of the lake. The criminal proceedings of the criminal proceedings have the authority to examine the prosecution for signs of violation of other criminal laws.

3. The case of a criminal case which conducts intelligence on the decision to prosecute the criminal case, the customs agency must transfer the original case of the violation to the agency to conduct a jurisdiction over the time of the 05 (year) date, since the date received notice.

What? 23.

1. When dealing with administrative violations in the customs field in the form of a warning or a fine of up to 250,000 persons, the equivalent of 500,000 persons to the organization, the person with the authority to execute the judgment is determined in place.

2. The decision to sanctiate the administrative breach is valid since the date of the signing, unless the case in the decision stipulated the date of another force. In the 10 (ten) days from the date of the receiving decision of the punishment, the individual, the organization being punished must accept the decision to be punished.

3. The decision to determine the execution of execution by regulation at Article 67, 68 Administrative Administrative Processing Law, Article 6 Digital Protocol 81 /2013/NĐ-CP July 19, 2013 the Government rules out certain things and measures the implementation of the Administrative infringes Act.

4. The deadline to decide the penalty is 07 (seven) days, since the date of the administrative violation of the administrative breach.

For the administrative breach there are many complex conditions that are not part of the program or for the case of the case under the stipulation at paragraph 2 and paragraph 3 Article 61 The administrative breach of the Administrative breach. a maximum of 30 (thirty) days, since the date of the administrative copyright of the administrative breach.

In the case of a serious incident, there's a lot of complicated circumstances, and in the case of a two-paragraph process, two paragraph two, and a 3 Article 61 violation of the administrative breach and the need for more time to verify, collect evidence, slow down. in 10 (ten) the day before the expiration of the deadline for the decision to be punished, the competent person is addressing the case to report his direct chief in writing to apply for extension; the extension must be written in writing, the extension time is not too 30 (three). And days.

5. The foreign minister, the consugwoman to take advantage of the entitability, exempts to carry out commercial activity outside of their functional range that violates customs duties, before the sanctions, in exchange with the diplomatic authority, the consuovt agency. There are people in the country.

What? 24. The execution of sanctions

1. The implementation of the execution penalty is provided by the provisions of Section 2 Chapter III Part 2 Administrative breach of the Act.

2. The person with the trial authority has made the decision to be charged with the responsibility of tracking, examination, that the administration of the individual ' s decision to be sentenced, the organization to be punished and issued a coerceny decision in the case of a non-execution decision. Right, the deadline.

3. For the sanctions decision issued by the Chairman of the Provincial People ' s Committee, the unit of the unit where the criminal breach of the breach is liable to follow the enforcement of the decision to punish and report the execution of the decision to sanctiate the committee. The people know.

The case of a decision to punish the administrative breach was not made on the right deadline, and these were responsible for the application of the coercated measure to the Speaker of the provincial committee.

What? 25. Money management from administrative violation

The entire proceeds from the administrative violation penalty (including the payment of administrative violations, the money filed by the slow execution of the decision to punish the money; the sale, the funeral liquation, the confiscated administrative violation and other funds) must submit to the payment. an open customs account of the open customs agency at the State Treasury under the current regulation. After the expiration of the complaint or complaint has been resolved, the results of the results are handled, the customs agency transfers the amount of money from the account of the state to the State Budget as defined by the State Budget Act.

What? 26. Following the introduction of Vietnam ' s territory, reexporting violation of Vietnam

The goods of the breach were forced out of the territory of Vietnam, which forced the reintroduction to be monitored closely from the site of the breach of the breach to the reintroduction.

The results of the monitoring must be issued by the exit customs and resent to the unit to decide the punishment for a period of 5 days from the date of the shipment taken out of the territory of Vietnam or re-export to save the case file.

What? 27. Processing for the slow filing of fines

Personally, the organization is sentenced to the administrative violation of customs, which is slow to pay fines compared to the deadline for the execution of the administrative breach, in addition to having to submit enough fines each day slowly paying, personally, the violation of the breach. 0.05% /day counting on total unfiled fines.

The timing of the review, the decision to drop, as long as the rest or allowing the filing of fines multiple times does not count as time slows down the fines.

Chapter II

FORCED ADMINISTRATIVE DECISIONS

IN CUSTOMS

Item 1

GENERAL REGULATION

What? 28. The adjustment range and subject apply

This chapter rules the implementation of some of the provisions of the Chapter II Protocol 127 /2013/ND-CP October 15, 2013, the government rules the administrative violation and the enforcement of administrative decisions in the customs area.

What? 29. Watch, Mr. Trump collects tax money, fines

1. The customs agency is responsible for monitoring, managing the tax owed subjects, fines; regularly taxing the debt object, the debt to the foreman, the debt that comes before the time of the application of the coercated measures.

The form of the governor, collecting taxes on taxes, fines:

a) To inform the taxpayer, the patron pays tribute to the amount of the debt tax, the fine;

b) Direct to the taxpayer ' s headquarters to claim tax money, fines;

c) Information on the network system on the list of tax-debt objects, overdue fines;

d) Public information on the public information about the subject of tax money, fines; the amount of tax owed, fines.

2. The taxpayer, the bail-in-the-tax, and the fine when received the customs notice of the tax payment, the fine must quickly make the payment of the amount of the tax, the fine by the rule of law. The statute of limitations on Article 26 of the decree is not implemented, and it will be imposed on Articles 27.

What? 30. The government in case of tax action on goods has been adopted.

For cases of tax-planning after the goods have been concerned, if it is too 90 days, since the date of the decision to issue a tax that the taxpayer or the conservative does not voluntarily approve of the tax issue decision, the Customs agency performs forcibly. By the rules.

What? 31.

1. The competent decision-making authority must promptly verify the information and the decision to enforce the decision to enforce the administrative decision in the field of customs for the expiration of the specified deadline for which the taxpayer or the patron; Personally, the administrative breach does not voluntarily accept administrative decisions in the customs field or have an act of dispersable, escape.

2. The case of a coercated decision on a measure has expired, if the authority to issue a decision to enforce the coercate decision has the grounds that it is possible to continue to apply that coervate measure that still gains tax money, fines, slow money. The decision was given to another decision, and the decision was taken out of force in order to continue the practice.

The evidence, the document as the base of the decision to be forced to be filed in the case file.

What? 32.

1. The decision of the decision to enforce the execution of the chief executive officer in the field of customs was held on the task of organizing the coercated decision.

2. For the forced decision made by the Chairman of the Provincial People 's Committee, the city' s board, the Bureau of Customs Enforcement, the Bureau of Investigation of the Anti-smuggling Investigation, the Office of the Bureau of Investigation after the announcement of the issue of the decision to enact the forced decision The organization made the decision, and reported the results to the chairman of the provincial committee, the city.

3. The case applies the coercated measure of the property; the money, the property, the other person holding that the business or the holder of the property is based on another site, the Bureau of Customs, where the administration of the department is responsible. coordination with the Customs unit where the decision to enforce or the customs unit is held responsible for the enforcement of the Chairman of the Provincial Committee of the Provincial Committee to organize the enforcement of the forced decision.

What? 33. Have not yet implemented the coercated measure; pause applying the coercated deterred to customs procedure

1. The case has not yet taken the coercated measure; Teman’ s pause to adopt a halt as customs procedure:

a) The subject of the subject of the subject of the subject of coercated measures allowed by the Customs authority to submit the payment of the debt by regulation at Article 39 digital decree 83 /2013/NĐ-CP July 22, 2013 of the Government rules the implementation of some of the provisions of the Tax Management Law and Amendment Law, which complements some of the provisions of the Tax Management Law;

b) The taxpayer has been paused to apply for a halt to the procedure as a customs procedure under the stipulation of a 5 Article 46 Protocol.

2. Procedal, jurisdiction to resolve:

2.1. For the case of the gradual payment of the debt tax in accordance with Article 39 Census 83 /2013/NĐ-CP July 22, 2013 of the Government Regulation details the implementation of several provisions of the Tax Management Law and Amendment Law, which complements some of the provisions of the Tax Management Law and Article 132 Digital. 128 /2013/TT-BTC September 10, 2013 by the Ministry of Finance guidelines for customs procedure; inspection, customs supervision; export tax, import tax, and tax management on goods of exports, imports.

2.2. The pause case applies the forced method to stop the customs procedure for export goods, the import stipulated at paragraph 5 Article 46 Decree:

a) The coercated taxpayer has the written offer of a halt to the coercated settlement of the Customs Department where the forced loan is stopped as the customs procedure accompanied by the credit organization's bail for the amount of taxes, the slow money, the fine, the debt owed;

b) The Customs Department where the taxpayer has a forced debt halt as a customs procedure, examination of the accuracy, full of records and reports, the proposal to send Customs General in time of the 05 (year) day of work since the date of receiving enough records;

Case case is not enough, in the time of 3 (three) days of work since the date of the reception, the customs agency recepts the case to notify the taxpayer, complete the profile.

c) The General Customs of the Base Customs at paragraph 5 Article 46 Protocol appraisal, taking the opinion of the relevant units (if any), reports the Ministry of Finance in a maximum minimum of 7 (seven) day of work since the date of receiving enough records;

d) The Ministry of Finance reviewed, the dissolution of the forced dissolution of the cease-making customs for each specific case at the request of the General Customs in the time of the 05 (year) day of work since the date received the report of the General Department of Customs;

The Customs Authority decided to enforce the Forced Dissolution of the Ministry of Finance to halt its customs procedure to temporarily halt the forced cease-out of the customs procedure.

3. The temporary decision to enforce the decision to enforce the decision to enforce a tax administrative decision in the customs field for the case was granted by the customs authority to submit payment of the debt tax, and the case of a halt to the application of a forced deterrent. Decision-making (QD-59) issued with this message.

What? 34. The institution in the case of taxpayers who have not yet approved tax administrative decisions in the customs sector that has fugitive behavior, pipe down property

1. The sign of escape, pipe down the property

a) A sign of escape:

Taxpayers who have not yet approved the tax administrative decision no longer operate the business production at the confirmed business registration site of UBND, the ward, town or neighborhood nest where the forced object has business or according to the information. The tax agency ' s report on the alleged subject has stopped working (including the case of the undue course of the Enterprise Law);

b) The sign of the property:

Taxpayers who have not yet approved the tax administrative decision make the transfer procedure, give, sell property, release, escape the amount of balance of an account irregularly related to conventional transactions or through audits to no longer a business. merchandise.

2. The person with the authority to issue a decision to forcibly base the base on veritiable information, the decision to apply the appropriate procedure in accordance with the order, the procedure of each measure has been prescribed at Chapter II Decree and regulation at this Smart. to collect enough tax money, fines, slow money (if available) into the State Budget.

What? 35. Cost of forced execution of administrative decision

1. The cost content for forced activities enforcement of the administrative decision stipulated at Article 37 of the specific decree as follows:

a) The cost of mobiling the decision of the forced decision: chi to the organs, the organization, the individual directly involved in the enforcement of the execution of the administrative decision: the decision-making decision, the enforcement of the coercated decision, the police, and the police. health workers, local government representatives, social organization representatives ...;

b) The cost of asset pricing, sale of asset prices: labour money for members of the valuation council; the property of the property (if any); the location rent, the means to organize the auction, the listing, the cost of organising the valuation of the property; announced aucauction on popular media; the cost of renting or the preservation of property; the rent of items carrying items, the forced property enforcement of the forced decision;

c) The cost of hiring vehicles, carrying items, assets; fuel costs, vehicle rental, protection equipment, medical equipment required to enforce the coercive decision execution;

d) The cost of renting or the preservation of the property was compiled;

Cost of fire, explosion (if any): Rent a fire truck, rent fire equipment, hire a search, bomb, bomb, mines, and other vehicles, fire equipment, and other equipment;

e) The cost of posting information about the taxpayer information on the media of popular information;

g) The other actual cost serves for the enforcement of the coercated decision (if any).

2. Level

a) The costs: rent or asset preservation; property management; location rent, vehicle for sale of auction; details of the sale of the auction in popular media; the rent of items carrying items, the forced property The decision-making decisions are made according to the contract, the bill, the evidence from the legal, valid rules.

b) Other expenses: the extent of the genus being made in accordance with the general regulation of the state;

When the state was unregulated, the organiser decided to forcibly decide what the actual cost was accompanied by the invoice, the legalization, and the responsibility of his decision.

3. The funding source for the cost of enforcement decision enforcement

The cost of coercuse the decision to enforce the coercove decision was caused by the forced object.

The Customs Department where the board decided to forcibly establish a bill on the cost of coervate simultaneously with the issuing of the coercated decision and was decided upon the end of the forced operation.

The case of the forced expenses caused by the coercated object but the customs authority has not obtained, the customs authority is allowed to advance from the customs industry 's operating costs and be reimbursable soon after the object' s money was obtained. It's a coup. The advance level is no more than 100,000,000 (a hundred million). For cases of a large amount of coercve costs, the amount of money permitted to be used is not sufficient, and the decision was decided to forcibly report the above customs authority to review the settlement for each specific case.

What? 36. As long as it reduces the cost of enforcement

1. The forced individual may be given a waive of forced enforcement fees if belonging to one of the following cases:

a) There is economic hardship: Individuals with economic difficulties are those who have income that do not guarantee the minimum level of living so that they live normally or be in a particularly difficult economic situation stretching due to natural disasters, fires. The minimum income level is a non-income income tax income for high-income people.

b) The policy of the policy family, which is public with the revolution;

c) The site of the anchor, the handicrave, the pain lasts.

2. Procedto to be exempt, reduce the cost of coercuse:

In order to be judged, reducing the cost of coercuse, the individual must make a petition for free, reduce the cost of coercuse and send to the customs agency where the decision to enact coercove decisions.

The file accompanying the order includes:

a) For the coercated object of economic hardship due to the disaster, the fire must have the confirmation of the subcommittee on the residence or of the Chief Minister of the agency, the organization of the workplace;

b) For the coercated object is that the income individual does not guarantee the minimum living level for them to live normally, the policy family, which is public with the revolution as procedures, records in accordance with the instructions of the existing law on the public. receiving and addressing the rights to the martyr and the family of the soldiers, the wounded, the beneficiary of the policy as the wounded, the wounded;

c) For the coercive object being a disability, long-term illness that serves as the confirmation text of the medical examiner ' s board or medical body has the authority to confirm as prescribed by the Ministry of Health.

3. Level-free, reduced forced enforcement costs

a) The forced individual who was able to accept a portion of the cost of coervate but was in a particularly difficult economic situation lasting by natural disasters, fires, to be judged to reduce the amount of the remaining forced expenses;

b) The remaining cases were tried by 50% (fifty percent) of the amount of the forced expenses submitted.

4. The decision-making decision-making and accompanying filing, review, decision-making, reduce the cost of coercuse during the period 05 (year) day of work.

In the case of a decision-making body to decide whether or not to reduce the cost of coervate, the cost of coercuse will be taken from the unit's operating budget.

5. Deceptive review, reducing the costs of coercection will be cancelled in the case of the detection of a forced escape behavior, hidden money, property to evade verification of specific conditions for enforcement.

Item 2

FORCED AND PROCEDRIAL MEASURES, PROCEDURES

FORCED TO ENFORCE TAX ADMINISTRATIVE DECISIONS

IN CUSTOMS

What? 37. The threshold by citing money from an account of the coercive object execs the tax administrative decision in state treasury, commercial bank, other credit organization; the request to blockade the account.

1. The forcibly enforced subject of tax and organizational planning, the individual holding the money of the forced object is obliged to provide the person with the authority to issue a decision to forcibly enforce the accounts of account such as: the opening of the account, the number. and sign on the account, the existing amount in the account and other relevant information to the subject of being coercated upon receiving the request of the competent authorities.

2. The person with a base authority on the existing database, the amount of tax debt, the fine, the slow payment for more than 90 days and the verified information, gathered to make the decision to resist by citing money from the alleged object ' s account at the House Treasury. The country, the Commercial Bank, other credit organizations, or the decision to move to the next forced measure if it is too specified for a Article 40 or in the case of an account there is no amount of deposit.

3. The case of balances in the account is less than the amount of money taken from the account of the forced object, the state treasury, the commercial bank, the credit organization still has to extract that amount; continue to carry out the amount of money missing when possible. transaction through the account of the coercated object during the decision-to-effect deadline.

4. The case with information about the individual, the organization that has not yet accepted tax administrative decisions in the customs sector that has the conduct of the property to release the property, fled the person with the authority to decide to forcibly enact the coercve decision making clear of the request. Or there was a document (if it had enacted a forced decision) that required the State Treasury, the Commercial Bank, other credit organizations to take a measure of the money from an object of the forced object to execute the administrative decision.

What? 38. Conduct by deductible a portion of wages or income

1. The base to the verification results, who has the authority to decide to forcibly dispose of the case as follows:

a) The board decided to forcibly rule out a portion of the wage or income of the individual being coercated if the individual has legal income;

b) The decision to move to implement the subsequent coerve measure if the forced individual does not have a legal income or in the case after 3 (three) working days, since the date of receiving the required authority of the person with the coerentive decision that the individual Organized, organized, individuals who are paying wages or income and organizations, the individuals involved do not provide information on the wage and income of the forced individual to the competent authorities.

2. The total amount of wages and the income as a base to deduct is the full amount of salaries, payout counts and other legal income that arise during the month.

What? 39. Coercive measures of customs as customs procedures for export goods, import and export

1. The person with the authority to decide whether to force the base to the existing database, the information that was verified, and the forced results by an exposition of money from an account of the forced object to enforce the tax administrative decision in state treasury, the bank. Commercial goods, other credit organizations; the base of the forced results by means of deduction of a portion of wages or income to enact a decision to resist by stopping the customs procedure for export goods, imports.

2. The decision maker was publicly responsible for the decision to publicly decide on a halt as a customs procedure for export goods, importing on the customs portal of the customs sector in the statute of limitations at a 3 Article 46 Resolution. Oh,

What? 40. Enumerate by asset margin measure, auction of asset-based marginal asset auction

1. Verify information about the property of the forced object

a) The competent authority to enact the coerentive decision has the right to send text to the forced object; the registry of property ownership; the registry of guarantees and organizations, the individual involved to verify the property;

b) The authority to issue a forced coerve decision has the right to verify the property of the coercated object at the site where the forced object is based or residing; the registry of property ownership; the registry of security transactions and organizations. function, the individual involved;

c) The verification information includes: verified assets, the verified asset value reflected on the accounting books of the coercive object, the result of business production (for the service of the production business) or economic conditions (for the individual). Non-business); For property assets to register, transfer ownership of the property required base to the contract to purchase, switch, transfer, or donate to, the certificate of property ownership, the verification through the owner, the government. Local rights, authorities or witnesses such as confirmation by the seller, of the local government, the authorities on the purchase of the local government. Sold.

The verification must be established in the form of the document, which specifies the contents of the verification, the signature of the person or the agency that provides the information;

d) The verification information for property properties must be registered, transferring ownership of the property that can be widely informed to the person with the right, the relevant obligation to know and protect their interests;

For the asset that has been held, the legal mortgage is not listed under the provisions of Article 49 of the Decree, then the executive order must notify the recipient, the subject of the obligation of the subject being coercated and requested. receiving the pawn, the mortgage informed the agency to conduct the assets of the property when the person tried, the mortgage on the obligation to the pawn, the mortgage.

e) The authority to issue a forced decision after verification of the taxpayer ' s assets at the above sites must determine the amount of money that is likely to be obtained into the state budget through the application of this coercated measure by contemplation. the value of this property after the auction.

The case of determining the proceeds from the forced operation is not sufficient to offset the cost of the coercve, the superior agency report to suspend the decision to be forced (unless the case is exempt, reducing the law enforcement fees stated at 4 Article 36). This message;

g) The case after 05 (year) day of work since the date of sending the verified text of the property to the coercated object; the registry of property ownership; the registration of the guarantee transaction and the organization, the related individual does not provide or offer no provision. full of information about the property or case that determines the amount of money that is not sufficient to offset the cost of the coervate, then move to the next coercated measure.

2. When the board decides to be forced by a property receipt of property documents registered to the property holders, the editor must inform the following agencies that the receipt of the property is:

a) Office of the right to use the land, the authority of the authority to register the property attached to the land in the case of the border of land use, property attached to the land;

b) The road transport authority, in the case of the marginal property being the road-road motor vehicle;

c) The agencies have the authority to register for ownership, other use by the rule of law.

3. The procedure to implement the property receipt measure

a) The accounting of the property must be done during the day and during the administrative time applicable to the property of the property, except for the case of the detection of the forced object, the breach, the destruction, the destruction of the property, and the authority to issue a decision. Coervate has the right to organize the property of the property to prevent the behavior of the subject being coercated;

b) In the case of property receipts as housing or objects being locked or packaged, the organizer of the compiler requires the coercated object, who is using, managing that asset unlocked, opening the package; if the subject is coercated, the person is using, the manager. the asset that is not open or intentionally absent, the organization execs a decision to forcibly implement the border (with representatives of local governments and witnesses) unlock or open the package to test, list the properties of the property and prescribe in accordance with the rule of law;

c) Since the time of receiving the notice of the receipt of property, the registry of ownership, the right to use the property does not carry out the registration of that asset transfer, unless the legal case has otherwise stipulated.

In the time of not over 03 (three) of working days, since the date of the receipt of the asset's receipt or the completion of the sale or delivery of the border property to enforce the implementation of the tax administrative decision, the editor must notify the registry of ownership. The asset, the registry of the transaction guarantees at the point of 3 This.

4. A number of specific cases when conducting editor

a) The rights to land use, housing, and headquarters are coercated if after the census of all other assets, which are not sufficient to enforce the coercve decision;

b) The receipt of the property of the subject is sufficient to ensure the enforcement of the coercated decision and payment of coercated enforcement expenses. If the forced object case has only a single asset with greater value than the obligation to enforce the coercated decision that cannot be partied or the division would significantly reduce the value of the property, the editor has the power to compile. That property to ensure the enforcement of the coercated decision;

c) The case of coercive objects that have been forced to have a real estate is its own property, which has the property of a property in common with others that the asset portion of the property in common is sufficient to enforce the coercive decision, the organizer of the compiler is clear and recommended. Whether the subject is forced to prescribe any assets in order to ensure the enforcement of the coercated decision;

d) The event that the subject was forced to compile a joint asset margin was that the property was in the communal property with others, the organizer of the editor conducted the receipt of the property, but had to ensure the preference to purchase the property of the property holders. product;

If the subject is coercated with no other asset, the editor has the authority to compile both the property of the person holding the hold, if the property has greater value than the obligation guaranteed. The border conducts agency is responsible for informing the recipient, the mortgage on the receipt.

5. Transportation Asset Management

If the person is forced, who is using, the asset manager, the person's relatives who are forced to receive no preservation or find signs of escape, destruction of the property, obstruct the enforcement of the coercated decision, depending on the particular case, the document. The product is delivered to the organization, the individual has the preservation condition.

Property holders must carry out the retention, file preservation, ownership papers, use of assets that ensure safety in the process of enforcement.

6. When the crank of assets, the organizers of the margin must be temporarily valued at the price of the marginal valuation assets to compile the value of the value sufficient to pay the amount of the debt tax, the slow payment of the tax, the fine, the slow payment of the penalty in the forced and forced decision. The costs of coercuse. The organizer of the foundation is based on the market price and may refer to the opinion of the authorities and the contemporary parties to temporarily value the value of the compiled property.

7. The valuation council and the mission of the Valuation Council

a) Member of the Valuation Council: The person who issued a decision to forcibly be the Chairman of the Council, which represents the financial body, the relevant professional body as a member. The presiding officer performs the coerentive decision that has the power to rent or the referendum on the value of the property. At the request of the presiding officer to make the decision, the professional body is responsible for sending men to participate in the valuation.

The representative body of expertise in the valuation council is the person with the expertise, the agency of the agency with the authority to manage expertise, a business for valuation assets. If the valuation property is a housing, it must be represented by the state governing body and the construction agency to join the Board of Valuation.

b) The mission of the Valuation Council:

In the period 07 (seven) working days, since the day established, the valuation council must proceed with valuation. Individuals with red-numbered or representative representatives have a listed property that is involved in the valuation, but the valuation rights of the Council are valued.

The Board valuers the base property at the market price at the time of the valuation and the expertise of the agencies, the organization which oversees the property to determine the asset price. The council determines the price of the asset by a majority; in the case of the parties with equal opinion on the asset price, the party's party's opinion is the base that determines the starting price to sell the property. The Board members have the right to secure their opinion, petit the chief minister of the customs authority to reconsider the valuation. For assets under which the state is governed, valuation is based on the basis of the property price specified by the State.

8. The enforcement agency has the right to organize revaluation of the property in the following cases:

a) There is a base for determining breach of valuation procedures;

b) There is a huge volatility in prices;

c) It is too long for six months, since the valuation date that the property has not sold.

9. Asset revaluation

When it is found that it is necessary to revaluation the property, the coercated agency execs the decision to execute a written tax policy informing the Board of the Property Price on the organization revaluation of the property to jointly coordinate or referendum the valuation body. is established by the rule of law to make the valuation of the property. The valuation of assets by regulation at point a, point b, paragraph 8, This is done as follows:

a) The valuation of the asset is considered as a procedure violation if belonging to one of the following cases:

A.1. The valuation council is not the correct component according to the regulations;

A.2. The forced object is not legally notified to participate in the valuation of the property;

A.3. The application is not correct in terms of asset prices in the case of the state-governed property management of prices;

A.4. There is serious flaws in the classification, determining the percentage of the value of the property;

A.5. Other cases are regulated by law;

b) The margin property is considered to have a large volatility in price in the following cases:

Property prices fluctuated from twenty percent (20%) to the property valued at less than a hundred million copper.

Property prices fluctuated from ten percent (10%) to the property valued from one hundred million to under one billion dollars.

Asset prices fluctuated from five percent (5%) to the property valued at a rate of one billion or more;

c) The coercive object has the right to recommend the customs authority to review the price when there is a price volatility before public notice for the property is auced. The Customs Administration is based on market prices, prices provided by the price management agency to determine whether to fluctuate prices and decide the organization revaluation.

10. Determine the starting price to sell the marginal asset value auction:

The starting price for auction of assets is the value of assets that are valued when the asset's compaction is prescribed at Article 54 of the Decree.

11. The proceeds due to the auction property price auction of the forced object are processed in the same order as follows:

a) The cost of the forced cost, the cost of selling the asset value of the property obtained by the individual, the other organization is holding;

b) Nliston the amount of the amount corresponding to the amount of tax money, the slow money, the fine of records at the decision to be forced into the state budget collection account or the detention of the open customs authority at the state treasury;

c) reimbursable object for the coercive object (if inherited).

What? 41. Coercive by collecting money, property of the coercive object enforced administrative decision in the area of customs due to the organization, other individuals are holding.

1. Organization, individuals who are holding money, property, goods, papers, certificates at the price of the forced object to enforce administrative decisions in the customs sector include:

a) The organization, the individual who is having a debt to the limit must pay for the forced object;

b) Organization, individual, treasury, bank, credit organization being subject to a forced mandate to keep the deposit of the property goods certificates of the price or customs of the customs, property, property, goods, documents, certificates, certificates, and certificates of money. For example, the household, the organization, is holding the property of the forced object.

2. Verify that information

a) Who has the authority or is given the right to issue the right to collect the right to collect, verify that the information written by the third party is holding the money, the property of the coercated object provides information on money, the property is holding or The debt must be paid to the forced object. In case, the third party is holding the money, the property of the forced object failed to make it available to the customs document in the period of the 05 (year) day of work, since the date of receiving the requested text of the customs authority;

b) On the basis of information issued by the third party holding the money, the property of the coercated object supply, the competent authority to enact a decision to resist by the procurement measure, the property of the forced object due to the third party is holding or the right debt. pay for the forced object;

c) The case after 05 (year) day of work, since the date of the sending of a third party request to provide information on money, assets being held or the creditless must be paid to the coercive object on which the third party does not provide; the offering is incomplete or written. The process of not doing the provision of information about money, the assets that are holding, is going to move to the next measure.

What? 42. Coercive measures by revoking business registration certificates, corporate registration certificates, established permits and operations, the license to conduct business in the country.

1. Verify that information

Persons with authority or given the right to issue a decision to forcibly organize the verification of the information on the subject of the subject's tax application, which applies the income certificates to the business registration certificate, the corporate registration certificate. or the license to form and operate, the license to practice through the management data on the taxpayer at the customs authority or at the state agency has the authority to enact the taxpayer ' s above papers to make the decision to enact a forced decision. prepared and sent a document offering the authority to grant a business certificate authority, a business registration certificate, a license to establish and active, operational license to recover the types of certificates, this license.

2. Rape Decision

a) The decision to be forced by the measure of revoking business registration certificates, corporate registration certificates, established permits and operations, the license to practice note: the date, month, year of decision-making; the base issued decision; they The name, office, business unit of the decision-maker; registration name, business registration address, individual tax code coercive license by revoking business registration certificates, business registration certificates, corporate license. and operate, the executive license; the type of paperwork that offers the recall (number, date, date ...); the amount of money forced (according to the amount written above) The decision to conduct tax and forced administration to expire at the end of the 05 (year) days prior to the practice of coervate), the reason for coervation; the name, address, account of the state budget, the method of transferring the amount of money to be forced (cash or transfer); The time of the execution and the signature of the decision-making, the sign of the law enforcement decision.

b) The coercible decision is sent to the subject of being coercated, the agencies, the organization, the individual involved in the period 05 (year) day of work, since the date of the board.

3. Text Coerve Proposal

a) Text-to-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a-a- Personal news, organized organization: registration name, tax code, business registration address; type of paper offer recall; information related to the type of paper offer recall (number, date of issued ...); Li due to the enforcement of the coercive measure (accompanied by copyright) The mandatory record of previous coercove measures); the time the agency recommended that the board to recover the certificate of business registration. sales, corporate registration certificates or established permits and operations, the license to practice;

b) The proposed compulsory text must be sent to the organization, the coercove individual and the state governing body with authority to recover the business registration certificates, corporate registration certificates, established permits, and operations, administrative licenses, and other institutions. work in the third (three) days of work, since the date of the board.

4. The body of the agency has the authority to revoking the certificate of business registration, business registration certification, or license to establish and operate, the license to practice.

In the 10 (ten) days of work, since the date of receiving the coercated recommendation text of the customs authority, the state governing body has the authority to inform the customs agency about the implementation or do not exercise the recovery of the certificate. Business registration, business registration certification, or license to establish and operate, the license to practice.

Chapter III

THE ORGANIZATION.

What? 43.

1. The Chief Directorate General of the Customs Organization and directing the handling of the administrative breach, coervying the execution of administrative decisions in the customs field; examination of the compliance of the law and settlement of the complaint to ensure the unity of the unification. The discipline, the rules of the law.

2. The direct head of the person with the jurisdiction of the trial is responsible for organizing the examination of the administrative breach of the subordinate subordinate.

Secretary of the Bureau of Customs, Director of the Bureau of Anti-smuggling Investigation, Secretary of the Bureau of Investigation after the Agency's Directorate of Customs Enforcement has strict examination of the administrative breach in his unit.

At the Bureau of Customs, the Customs Enforcement team must send a cadre of surveillance, instruct, check out the administrative breach of the teams.

3. The officer, the Customs Officer has the authority to sanctipate, apply the administrative breach of the administrative breach and guarantee the punishment of administrative violations, coercible execution of the administrative decision or tasked with the task of conspiring to the authorities. Administrative, forced to enforce administrative decisions within the customs of the customs of law or lack of accountability or harassment, the benefit is subject to the extent of the violation of the law. the law; if it causes the physical damage to the individual, the organization is compensated by the law of the law on the responsibility of the state.

4. The compilation, decision-making, informed use during the execution of the administrative breach, applies the measures to prevent breach of the administrative breach and guarantee the handling of the administrative breach, coercible execution of administrative decisions in the field of customs. This is done according to the Appendix to this Smart Attachment. The Chief Directorate General of the Customs Administration has the responsibility to guide the use of these patterns throughout the industry.

What? 44.

1. The treatment of administrative violations in the customs sector that occurred before the time of the Effect Notification of the Effectiveness of the law at the time of the execution of the law at the time of the execution of the breach.

For violations that occur before the Effective Date of Incompetence, which is then newly discovered or is reviewing, the settlement applies the provisions of the Information to review, address if the regulation of the Wise in the direction is beneficial to the individual, the microorganization. The main offense.

2. For the decision to sanctiate the administrative breach that was issued or have been enforced before this time of passage of this Smart, the organization is subject to a violation of administrative violations in the customs field and the complaint applies to the law. the law is valid for execution at the time of the execution of the breach to resolve.

What? 45.

1. This message was in effect from 26 January 2014.

Digital Abolition 193 /2009/TT-BTC October 01, 2009 by the Minister of Finance for the Numerical Decree. 97 /2007/NĐ-CP June 7, 2007 The Government regulates the processing of administrative violations and coervate execution of administrative decisions in the field of customs and the Protocol. 18 /2009/NĐ-CP February 18, 2009 by the Government amended, adding some of the provisions of the Protocol 97 /2007/NĐ-CP.

2. In the course of execution, if there is difficulty in the proposal of the units, the organization, the individual reflects in time to the Ministry of Finance, the Customs General for the study of the ./.

KT. MINISTER.
Chief.

(signed)

Đỗ Anh Tuan