Decree 127/2013/nd-Cp: Regulations Sanctioning Administrative Violations And Coercive Enforcement Of Administrative Decisions In The Field Of Customs

Original Language Title: Nghị định 127/2013/NĐ-CP: Quy định xử phạt vi phạm hành chính và cưỡng chế thi hành quyết định hành chính trong lĩnh vực hải quan

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Decree sanctioning administrative violations and coercive enforcement of administrative decisions in the field of customs _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based on Government Organization Law of 25 December 2001;
The base of law handling administrative violations on June 20, 2012;
Customs Act base on June 29, 2001 and the law on amendments and supplements to some articles of the customs law on June 14, 2005;
Pursuant to the law on tax administration of 29 November 2006, and the law amending and supplementing some articles of the law on tax administration on November 20, 2012;
According to the recommendation of the Minister of finance, the Government issued Decree sanctioning administrative violations and coercive enforcement of administrative decisions in the field of customs.
Chapter I SANCTIONING ADMINISTRATIVE VIOLATIONS in the FIELD of the CUSTOMS section 1 GENERAL PROVISIONS article 1. Scope 1. This chapter rules violations, the form, the level of sanctions, remedial measures; jurisdiction to sanction; procedure for sanctioning of administrative violations; the application of preventive measures and ensure the sanctioning administrative violations in the field of customs.
2. Administrative violations in the field of customs regulations in the Decree include: a) violation of the provisions of the customs legislation;
b) violation of the provisions of the law on oversight, inspection, customs control;
c) violation of the provisions of tax legislation for goods export and import (hereinafter referred to as the tax);
d) violation of the provisions of other laws related to export and import goods; means of transport, entry, transit.
3. The administrative violations related to customs field but not be regulated in this Decree which are specified in the text of other laws, the sanctioned administrative offense as defined in the text.
Article 2. Extenuating circumstances in the field of customs 1. The extenuating circumstances the provisions of article 9 of law handling administrative violations.
2. first violation.
3. the exhibits violated is worth not more than 50% of the minimum fine fine frame for violations.
Article 3. Time limits of administrative sanctions in the field of customs 1. Time limits sanctions violate the law on taxation in the field of Customs: a) for administrative violations are acts of tax evasion, tax fraud has not yet to the level of prejudice to criminal behaviour, false leads to lack of tax exemption, tax increases or decreases, then the time sanction is 5 years from the date of implementation of violations.
b) Too time sanction the violation of tax legislation, the taxpayers do not sanctioned but still must pay enough tax money missing the amount of tax exemption, reduction, higher or amount of tax evasion, tax fraud, money slowly filed into the State budget within a period of ten years and earlier from the date of detection of violations of tax legislation.
2. Time limits for sanctions violations other than the violations stipulated in paragraph 1 of this article shall comply with the provisions of article 6 of law handling administrative violations.
3. in case of violation of the administrative sanctions against individuals by the body conducting the proceedings moved to the time limits to be applied according to the provisions of art. 1, paragraph 2 of this Article.
The time the Agency proceeding accepting, reviewing on time sanctioning administrative violations.
4. Within the time limit specified in paragraph 1, item 2 of this that individuals, organizations deliberately evade, obstruct the sanction, the time sanctioning administrative violations were counted back from the moment the termination behaviour evading, obstructing the sanction.
Article 4. Fines for individuals, held 1. Fines specified in section 2 of chapter I of this Decree is the fine for the Organization; fines for individuals by ½ fines for organizations, except in the case prescribed in clause 2 and Clause 3 of this article.
2. The level of sanctions for violations of the provisions of article 9, paragraph 1 Article 15 of this Decree is the level of sanctions against individuals.
3. The level of sanctions for violations of tax legislation with the provisions of article 8 of this Decree are the fines to be imposed against individuals and organizations as specified in clause 33 article 1 of law amendments and supplements to some articles of the law on tax administration on November 20, 2012.
Article 5. The case of not sanctioning administrative violations in the field of customs 1. The absence of sanctions in accordance with article 11 of law handling administrative violations.
Goods and means of transport are brought into the territory of Vietnam due to unexpected events, unforeseen events, they must inform the customs authority or other competent authority in accordance with the law; of goods, means of transport that have to be taken out of the territory of Vietnam after the above mentioned factors to be overcome.
2. Confusion in the import process, send the goods to Vietnam but was, the recipient or the legal representative with a written notice with the customs, the Customs heads where the receiving and processing of records accepted prior to the time the decision to fact check the goods or the exemption fact check of the goods; except in the case of goods imported as drugs, weapons, materials, toxic chemicals Table I in the Convention banning chemical weapons.
3. The case of repairs, the additional declaration in accordance with the law.
4. organizations, individual violations of the provisions of article 8, article 13 of this Decree, but the difference in tax amount not exceeding 500,000 đồng for violations by individuals or 2,000,000 VND for violations by the implementation.
5. Export and import of goods not properly with customs on the number, the weight specified in the paragraph 1, 2, 3, and paragraph 4 Article 7 of this decree that the goods export, import incorrectly with customs value not exceeding 10% of the value of the goods actually exported, imported , but must not exceed 10,000,000.
6. Tell the names of real goods export, import but false codes, the tariff for the first.
7. Violation of rules of customs for foreign currency in cash, and Vietnam in cash, gold of the exit and entry to which the exhibits violated is worth under 5,000,000 VND.
Section 2 of the OFFENCES, SANCTIONS and REMEDIAL MEASURES in article 6. Violation of regulations on the time limit for making customs procedures, tax filing 1. Warning or fine from 500,000 to 1,000,000 VND VND for one of the following behaviors: a), incorrect customs filing time limit rules, except rules violations at points a, b, c, d, e clause 2; Points a, b, paragraph 3; Paragraph 4 of this Article;
b) does not submit on time documents in customs records are slowly filed under provisions of the customs law.
2. A fine of from 1,000,000 to 5,000,000 đồng VND for one of the following behaviors: a) Not declared and the correct procedures defined period when changing the intended use of the goods was determined in the object are not taxable, tax free, tax free;
b) do not apply to specified deadlines to report, liquidity, tax refund, consider the settlement;
c) Not do the procedure handling time specified for raw materials, supplies and excess; scrap, scrap, lend lease equipment in the contract manufacturing of registered projects in liquidity profile;
d) Not re-export, re-enter the correct goods prescribed time limit or time have registered with the Customs authorities, except for violations specified in point a of Paragraph 3 of this article;
DD) Not re-export, re-entering personal means of transport, held in border areas frequently border areas properly prescribed time limit;
e) not the right Executive report mode, offers and information Declaration of goods subject to the supervision, customs management at the tax-free under the provisions of the law;
g) adjusts the level of production of the product; norm produced export products from raw materials imported incorrectly prescribed time limit;
h) violate other rules about the time limit as prescribed by tax law.
3. A fine of 5,000,000 VND to 10,000,000 VND for one of the following behaviors: a) Not re-export the goods temporarily imported in an interim trading goods, duty free import-re-export the prescribed deadlines;
b) Not re-export, re-entering vehicles exit and entry deadlines stipulated, except where sanctioned under this clause 2 DD Points;
c) kept the merchandise in transit on the territory of Vietnam too defined period.
4. A fine of 30,000,000 50,000,000 for copper to copper acts specified in point b of Paragraph 3 of this article which means violate is the automobile under the 24 seats.
5. Apply remedial measures: a) re-export of goods temporarily imported Binding, means of transport temporarily imported for violations specified in point d, e clause 2; Points a, b paragraph 3 and paragraph 4 of this Article unless allowed to consume the goods in Vietnam according to regulations;
b) Forced to put goods out of Vietnam for violations specified in point c of Paragraph 3 of this article.
Article 7. Violating regulations on customs 1. A fine from 500,000 to 1,000,000 VND VND for one of the following violations: a) Not opening or incorrect content on customs declarations which do not belong to the cases referred to in paragraphs 2, 3, 4 and article 8, article 13, article 14 of this Protocol;
b) No publicity or false compared to the reality of the name row, type, number, weight, origin of goods as humanitarian aid goods, non-refundable aid were approved by the authority.
2. A fine of 1,000,000 to 3,000,000 đồng VND for no publicity or false behavior than the fact of the name row, type, quantity, weight, quality, value, origin of goods in one of the following cases: a) foreign goods in transit ports, the tax-free or from the port of transshipment tax-free zones abroad or from tax-free into inland to offshoring, repair, warranty; except for violations specified in point h paragraph 1 article 13 of this Decree;
b) goods in transit, transfer;
c) goods used, destroyed in the tax-free zones;

d) inconsistent regulations between the name of the row with the criteria of the goods registered on the list of import materials and export products or categories between the category of registration with real management at export processing businesses.
3. A fine of 5,000,000 3,000,000 Dong to Dong for one of the following violations: a) No publicity or false compared to the reality of the name row, type, origin, quantity, weight, quality, worth the price for goods exports, imports subject to tax under the provisions of the law;
b) Established and cannot correct the liquidity profile contents, report on the cargo business in tax-free zones;
c) no automatic machining materials supply;
d) change the base address outsourcing production without notify the customs authority as prescribed by law;
DD) increased in comparison with the level of production of the product; norm produced export products from raw materials imported by export processing businesses.
4. A fine of 20,000,000 40,000,000 for copper to copper behavioral control about every name, quantity, weight, value of goods for export; except in cases of violation of the provisions of Point e Article 13 paragraph 1 of this Decree.
5. Violate the provisions in paragraph 3 of this article which behavioral wrong leads to a lack of money to pay the tax or increase the amount of tax to be waived, reduced, are complete; fraud, tax evasion, the sanction under article 8 or article 13 of this Decree.
Article 8. Violation of tax rules on taxpayers behavioral wrong leads to a lack of money to pay the tax or increase the amount of tax to be waived, reduced, was then sanctioned as follows: 1. in case the taxpayer self discovery and additional tax profile stubs than 60 (sixty) days from the date of registration of customs declarations but before the customs inspection, tax inspection at the headquarters of the taxpayer, then sentenced to 10% of the amount of the tax declaration is missing or amount of tax exemption, reduction, were higher than those stipulated by tax legislation.
2. the 20% Penalty tax declaration is missing or amount of tax exemption, reduction, were higher than those stipulated by tax legislation for one of the following violations: a) No publicity or false about the name row, type, quantity, weight, quality, value, commodity code , tax, export and import goods that customs discovered during customs procedures for export and import goods; except for the acts specified in article 13 of this Decree;
b) violates the provisions of art. 2 things that were discovered after the goods have been adopted but personal, voluntary organization of the infringement were sufficient amount of tax payable according to regulations before the establishment of the infringement thereon;
c) wrong on the taxable non-object;
d) increased level of production of the product; norm produced export products from raw materials imported, compared to practical use;
DD) use the goods in the tariff quota is not properly regulated;
e) Established and not true the content in the tax records, liquidity profile, profile, profile tax free exemption, tax breaks, tax refund;
g) the acts are not stubs or other false do lack the money to pay the tax or increase the amount of tax to be waived, reduced, was complete.
3. Violate the provisions of this Article that there is fraud, tax evasion, the sanction under article 13 of this Decree.
4. The provisions of this Article do not apply to cases of infringement of the provisions of article 15 of this Decree.
Article 9. Violation of customs regulations of the exit and entry of foreign exchange for the cash, and Vietnam in cash, gold 1. Bring cash, foreign currency in cash, gold Vietnam exceeded regulations when exiting without publicity or false then sanctioned as follows: a fine fellow to 1,000,000) 5,000,000 VND for the case exhibits the violation is worth the equivalent of from 10,000,000 to less than 30,000,000 VND vnd;
b) fine from 5,000,000 VND to 15,000,000 Board for cases carrying exceeded regulations which exhibits the violation is worth the equivalent of from 30,000,000 VND to 70,000,000;
c) fine from copper to copper 25,000,000 15,000,000 for excessive regulations carrying case which exhibits comparable worth violations from copper to 70,000,000 under 100,000,000;
d a fine of 30,000,000 VND) to the same 50,000,000 for cases carrying excess regulation that exhibits value violations from 100,000,000 VND and above that are not crimes.
2. no publicity or false compared to the provisions of the law on foreign currency cash, Vietnam money in cash, gold carrying when entry then sanctioned as follows: a) a fine of 1,000,000 to 2,000,000 VND VND for cases carrying exceeded regulations which exhibits the violation is worth the equivalent of from 10,000,000 50,000,000 to under contract;
b) fine from 10,000,000 VND 2,000,000 VND to for cases carrying exceeded regulations which exhibits the violation is worth the equivalent of from 50,000,000 to 100,000,000 under contract;
c) fine from 10,000,000 20,000,000 for copper to copper case bearing broke rules that exhibits value violations from 100,000,000 VND and above that are not crimes.
3. Violate the provisions in clause 2 of this that the number of foreign currency cash, Vietnam money in cash, gold has more than the actual number carried the sanction as follows: a) a fine of 5,000,000 VND to 15,000,000 Board for short stubs worth 10,000,000 copper equivalent to under 100,000,000;
b) fine from copper to copper 25,000,000 15,000,000 for cases worth an equivalent control declaration from fellow Vietnam 100,000,000 or more.
4. Exit the entry to bring gold, foreign currency in cash in an not be carried without publicity or false then sanctioned as follows: a) a fine of 5,000,000 VND to 10,000,000 in case exhibits violated is worth under 50,000,000.
b) fine from 10,000,000 VND to 30,000,000 VND for the case exhibits violated is worth under 100,000,000.
c) a fine of 30,000,000 50,000,000 for copper to copper case exhibits the violation is worth on board without access to 100,000,000 save for criminal liability.
5. the exhibits violated is returned when the sanction decisions have been made. The export and import of foreign currency cash, Vietnam money in cash, gold made in accordance with the law.
Article 10. Violation of rules of customs inspection, tax inspection 1. Warning or fine from 500,000 to 2,000,000 VND VND for acts arbitrarily erased, corrected documents in customs records have been registered which do not affect the amount of tax payable or not affect the policy items.
2. A fine of 2,000,000 VND to 4,000,000 VND for one of the following violations: a) the layout, Not the media serve the reality check of goods, means of transport when the Customs request without reasons;
b) infringe regulations on storing samples, records, vouchers.
3. A fine of 4,000,000 VND to 10,000,000 VND for one of the following violations: a) does not present the goods are stored as test subjects after the customs clearance at the request of the Customs authorities;
b) does not offer or provide incomplete, time vouchers, documents, electronic data related to export and import goods, means of transport, the entry upon the Customs requirements in accordance with the law;
c) use the software to electronic customs customs confirm compatibility with the data processing systems of electronic customs.
4. A fine from 10,000,000 20,000,000 to copper copper for the Executive decided not to conduct the test, the Inspector of the customs tariff.
5. Fine fellow to 20,000,000 60,000,000 Council for one of the following violations: a Guest of swapping goods) have examined the goods with customs checked customs;
b) fake Customs seal; submission, identification, counterfeit documents for customs but not yet to the level of prejudice criminal liability;
c) using member access, the digital signature is issued to the Organization, the other individual to make the electronic customs procedures;
d) use not legal for export and import of goods according to the regulation.
6. additional fine form: a) confiscated goods in violation for violations of regulations at points a, b, d Paragraph 5 this that goods in an export prohibition, prohibition of imports; commodities export suspension, suspension of imports or not eligibility, criteria, standards prescribed by law or in the case of a permit without a license;
b) confiscated, sealed documents, forged documents for violations specified in point b of Paragraph 5 of this Article.
7. Apply remedial measures: Forcing remitted the amount by the value of the exhibits violated with regard to violations of the rules in points a, b, d Paragraph 5 this in case the offending exhibits no longer.
8. Individuals, organizations have the violations specified in point b of Paragraph 5 of this Article to tax evasion, tax fraud, the sanctioned under the provisions of article 13 of this Decree.
Article 11. Violating regulations on customs supervision 1. A fine from 10,000,000 VND to 20,000,000 Board for one of the following violations: a) the carriage of goods in transit, the port transfer, transfer, transfer, surrender the temporary business entry-appeared incorrect routes, locations, gate, the allotted time or registration in customs records without reasonable;
b) arbitrarily break the Customs seal;                                  
c) arbitrarily change the packaging, label the goods are subject to customs supervision;
d) does not preserve the status quo of the goods under customs supervision or the goods are delivered for preservation under the provisions of the law pending completion of customs clearance;
the retention goods) temporary import-re-export trading correct no location specified.
2. A fine of 20,000,000 40,000,000 for the bronze until one of the following violations: a) arbitrarily goods are subject to customs supervision;

b) voluntarily consumed goods are delivered for preservation pending completion of customs regulations;
c) voluntarily consumed means of transport registered in a foreign temporary entry into Vietnam.
3. Fine fellow to 40,000,000 60,000,000 Council for acts specified in points a, b Account 2 this that goods in one of the following cases: a) of goods in an export prohibition, prohibition of imports; the export suspension, suspension of imports or not eligible to export, import or in the case of a permit that does not have a permit when exporting, importing;
b) is temporary business goods import-re-export subject to a permit without a license; the goods in the list of temporary business bans import-re-export, suspend temporarily trading import-re-export.
4. Form of the additional penalty: confiscated exhibits breaches of violations specified in point c of Paragraph 2, point a of Paragraph 3 of this article.
5. Apply remedial measures: a) enforce the transit freight, port transfer, transfer, transfer, surrender the temporary business entry-back right of entry, the line prescribed for violation of the provisions of art. 1 of this article;
b) Forcibly taken out of the territory of Vietnam or forced back exhibits breaches of violations specified in point b of Paragraph 3 of this article;
c) Forced to resubmit the amount by the value of the exhibits violated in case exhibits no violation for violations of the provisions in paragraph 2, paragraph 3 of this article;
d) Forcible removal of packaging, the label has changed for violations specified in point c of Paragraph 1 of this article.
Article 12. Violation of provisions on customs control 1. A fine from 1,000,000 to 2,000,000 VND VND for one of the following violations: a) No executor command of customs officer under regulation when moving vehicles in the area of customs operations;
b) does not make the request to open the place where the goods are stored under the regulations to make the decision to visit.
2. A fine of 2,000,000 to 5,000,000 đồng VND from for one of the following violations that exhibits violated is worth under the same 50,000,000: a) harbouring, sale, transportation, import export goods without legal documents in the area of customs operations;
b) unauthorized transport of goods across the border that is not a crime.
3. A fine of 5,000,000 VND to 10,000,000 VND for acts taken in foreign means of transport crossing the border to the Mainland is not the right route, gate.
4. A fine from 10,000,000 VND to 30,000,000 VND for violations of the provisions in paragraph 2 of this Article that exhibits value violations from 50,000,000 to 100,000,000 đồng under contract.
5. A fine of 30,000,000 VND to 60,000,000 Council for one of the following violations: a) violations of the provisions in paragraph 2 of this Article that exhibits value violations from 100,000,000 VND upward but not to the level of prejudice criminal liability;
b) stevedoring incorrect port recorded in a manifest of the goods, the transport unit without reasons;
c) arbitrarily unloading, loading, transfer to port, to trailers, cargo trailers to cut exports, imports, transit on the means of transport are subject to customs inspection and monitoring;
d) Pipe, destruction or disposal of goods to evade inspection, monitoring, control of customs.
6. Form of the additional penalty: confiscated exhibits violation for violations of the provisions of clause 2, clause 4; Point a, point d of Paragraph 5 of this Article.
7. Apply remedial measures: a) Forced to resubmit the amount by the value of the exhibits violated for violations specified in point d of Paragraph 5 of this Article that exhibits no longer violated;
b) forced the re-export vehicles for violations of the provisions of Paragraph 3 of this article.
Article 13. Sanctions for acts of tax evasion, tax fraud 1. The acts of tax evasion, tax fraud in the customs sector include: a) the use of vouchers, the document is not legal, not true to the reality of transactions to tax declaration; arbitrarily erased documents repair, leading to lack of tax amount payable or increase the amount of tax to be waived, reduced, are complete;
b) false cargo code, the tax rate for these items was the customs commodity code Guide, tax;
c) violates the provisions of point b item 2 article 8 of this Decree without voluntary tax amount sufficient lack of prescribed before established thereon in violation;
d) export procedures but did not export the product machining, products manufactured from imported raw materials;
DD) much more than the actual export types, quantities, weight products, products manufactured from imported raw materials, the re-export of tax fraud from 100,000,000 VND;
e) export products, products manufactured from imported raw materials not suitable for raw materials were imported; importing products from abroad does not match exported materials;
g) use of goods subject to non-taxable, tax-exempt, tax refund, tax exemption, no tax collector not true purpose which is not declared with the Customs authorities;
h) No publicity or false declaration of goods imports from tax-free zones in the hinterland;
I) are not recorded in the accounting books and the revenues and expenses related to the determination of the amount of tax payable;
k sales tax) not properly specified object;
l) The intentional acts are not stubs or other false declaration of the name row, type, quantity, weight, quality, value, tariff, origin of goods export, import to tax evasion, tax fraud.
2. Taxpayers have violations of the provisions of Paragraph 1 of this article, but not yet to the level of prejudice criminal liability shall in addition to the full amount of tax payable according to the regulations, also fined as follows: penalty 1 times the amount of tax evasion, fraud in case no aggravation.
Case of aggravation, then for each organization to aggravating fines increased to 0.2 times but does not exceed 3 times the amount of tax evasion, fraud; for each individual aggravating fines increased to 0.1 times but not more than 1.5 times the amount of tax evasion, fraud.
The case is heavy, just had extenuating circumstances, then consider falling except aggravation in principle every extenuating reduced an aggravation.
3. The provisions of this Article do not apply to cases of infringement of the provisions of article 15 of this Decree.
Article 14. Violation of the provisions of policy management of commodities for export, import, transit; means of transport, entry, transit 1. A fine from 500,000 to 2,000,000 copper copper for export behavior, import the goods contrary to the rules of the commodity exchange of border residents; the cargo of the exit and entry.
2. A fine of 1,000,000 to 3,000,000 copper copper for export behavior, import the goods contrary to regulations on imports of humanitarian aid goods; export, import of gifts of property, goods movement.
3. A fine of 5,000,000 VND to 10,000,000 VND for one of the following violations: a) transit, transfer and export of goods; entry, exit, transit vehicles are not the right content license by the competent authority;
b) export and import of goods not true the content stated in the permit;
c Temporary import-re-export), temporarily export-commodities re-entering in an must have license without permission, except for violation of the provisions of art. 5 of this Article.
4. A fine from 10,000,000 VND to 30,000,000 VND for the transit behavior, transfer and export of goods; entry, exit, transit vehicles in an must have license without license of the authorized agency.
5. A fine of 30,000,000 VND to 60,000,000 Council for one of the following violations: a) to temporarily import-re-export business goods temporarily imported-appeared in an must have license without a license; in the category of temporary business bans import-re-export or suspend trading temporarily import-re-export;
b) export, import, bring into Vietnam in the list of goods banned for export, the import prohibition; goods in an export suspension, suspension of imports;
c) export-import cargo must have a license without a license;
d) exported, imported goods are not eligible, the standard, the standard rules in accordance with the law;
DD) export-import goods without trademark pursuant to law;
e) imports of goods into Vietnam on the label may not currently true enough the content required under the provisions of the law;
g) used goods are raw materials, supplies, components, machines, devices for processing in an export prohibition, prohibition of imports; in an import conditions, improper license purposes without permission of competent State agencies.
6. Form of the additional penalty: confiscated exhibits violated for violations of the provisions of paragraph 1; Item 2; Point b, point g, Paragraph 5 of this Article; unless the competent authorities ordered out of the territory of Vietnam or re-export.
7. Apply remedial measures: a) pressed out of the territory of Vietnam, export suspension or forced destruction for violations of the provisions of paragraph 1, paragraph 2 of this Article in case the offending exhibits list export and import conditions or must have a license.
Within the time limit prescribed in paragraph 4 to article 23 of this Decree, if the competent authority allows to import, the import is allowed.
b) Forcibly taken out of the territory of Vietnam or the re-export of goods bound for the violations stipulated in clause 3; Clause 4; the points a, c, d, e Clause 5 of this Article; except for export goods.
Within the time limit prescribed in paragraph 4 to article 23 of this Decree, if the competent authority allows to import, the import is allowed.
c) Forced to resubmit the amount by the value of the exhibits violated in case exhibits no violation for violations of the provisions of point b, point g, Paragraph 5 of this Article;
d) Forced to fix the breach of the label of the goods before the goods are adopted for violations specified in point e Account 5.
Article 15. Violating regulations on management of bonded warehouse tax

1. A fine of from 500,000 to 2,000,000 VND VND for one of the following violations: a) does not notify the customs authority when the lease expired inventory;     
b) does not take the goods out of the bonded warehouse when the contract has expired.
2. A fine of 2,000,000 to 5,000,000 đồng VND from for one of the following violations: a) move goods from the bonded warehouse to another bonded warehouse without the consent of the customs authority;
b) arbitrarily extend, shrink, move location bonded;
c) do not open the Windows to track the export, import, export, warehousing, warehousing of goods according to the provisions of the law.
3. A fine of 5,000,000 VND to 10,000,000 VND for one of the following violations: a) No publicity or false compared to the reality of the name row, type, number, weight, origin of goods from foreign countries put into bonded warehouse tax; goods from the bonded warehouse, tax included;
b) Not the right executive reporting of goods subject to customs supervision at the bonded warehouse, as defined in tax law;
c) check the liquidity of the goods import, export and bonded properly defined period.
4. A fine from 10,000,000 VND to 20,000,000 Board for one of the following violations: a) Brought from abroad to the bonded goods in an is not stored in the bonded warehouse under the provisions;
b) continue the business of bonded when has been revoked license bonded;
c) erased, corrected license bonded;
d) arbitrarily pipe riveted the goods stored in the bonded warehouse, tax warehouse;
DD) the destruction of goods stored in a bonded warehouse, not the correct tax law provisions.
5. the form of the additional penalty: confiscated exhibits breaches of violations specified in point d of paragraph 4 of this Article.
6. Apply remedial measures: a) Forced to resubmit the amount by the value of the goods in the case of goods not for violations specified in point d of paragraph 4 of this;
b) pressed out of Vietnam territory goods within 30 days from the date of delivery of the decision to sanction or forced the destruction of goods for violation of specified in point b of paragraph 1; Point a paragraph 3; Point a paragraph 4 of this Article;
c) Forced to remove offending elements on goods before taking the goods out of the territory of Vietnam for violating the provisions of art. 4 this.
Article 16. Sanctions for the State Treasury, credit institutions and organizations, individuals 1. Within 10 (ten) days from the expiration date to extract money from the deposit account of the person coerced which the State Treasury, credit institutions are not made to extract all or part of the tax amount, respectively, the fines to be paid from deposit accounts of the Organization, the individual being coercive enforcement of administrative decisions in the field of customs on account of the budget the State at the request of the Customs authorities, which at the time received coercive decisions, account of the person coerced to have sufficient balance or surplus compared to the amount of tax, penalties to be paid then sanctioned as follows: a) corresponding to the amount of the fine does not extract transfer on account of State budget for the taxpayer dealt violation of tax legislation or coercive enforcement of the decision of the tax administration;
b) fine from 5,000,000 VND to 10,000,000 VND for cases not made the decision to comply the decision sanctioning administrative violations in the field of customs.
2. A fine of from 1,000,000 to 5,000,000 đồng VND for acts of deliberately not taken coercive measures by decision to deduct a portion of salary, income of individuals suffering from compulsive according compulsive decision of the customs authority.
3. A fine of 5,000,000 VND to 10,000,000 VND for one of the following behaviors: a) does not offer or provide inaccurate information, vouchers, documents, electronic data, the contents of the account transactions the taxpayer open to credit institutions in relation to the export of goods import, export and transport entry when the Customs requirements in accordance with the law;
b) collusion, cover the taxpayer tax evasion, tax fraud, did not make the decision of administrative coercive taxation in the field of customs.
Section 3 MEASURES TO PREVENT VIOLATIONS and ENSURE the ADMINISTRATIVE SANCTIONING ADMINISTRATIVE VIOLATIONS; Jurisdiction, the PROCEDURES of HANDLING ADMINISTRATIVE VIOLATIONS to article 17. Apply measures to prevent violations and ensure the administrative sanctioning administrative violations 1. The application of measures to prevent violations and ensure the administrative sanctioning administrative violations made in accordance with section 4 of law handling administrative violations and specified in this Decree.
2. in a cargo shipment as exhibits and violations is not the only violation of exhibits are the custody of goods as exhibits. The case has not yet identified the breach occurs or not only sampling the goods to determine.
3. for exhibits is the exchange of cash, money in cash in Vietnam of the exit and entry by Passport, passport, only the custody of foreign currencies, Vietnam money in cash in excess of the number of Exchange, money not Vietnam customs as prescribed by law.
4. The examination of means of transport, the items of the audience enjoy immunity privileges are subject to the provisions of international treaties to which Vietnam has signed or joined. When there are grounds for affirming the foreign consular bags, bags being abused on purpose contrary to the provisions of the international treaties on diplomatic relations, consular relations to which Vietnam is a member or in baggage, vehicles have goods in an export prohibition, prohibition of imports or goods in an do not enjoy preferential , exempt under the provisions of the law, the General Director of the Customs Bureau decided to handle according to the provisions of international treaties.
5. When discovered signs of tax evasion, tax fraud, the General Director of the Bureau of customs, Bureau Chief of the Investigation Bureau against smuggling, Director the following Customs Inspection Department of the General Directorate of customs, Director of the Bureau of customs, Bureau Chief of Bureau of customs, Bureau Chief of Bureau check after the Customs authorities decide to visit the place of hiding of documents , exhibits, means of administrative violations.
6. In the event that the individual base hiding drugs in person, visit who can perform directly or by means of technical equipment.
Article 18. The authority established the minutes of administrative violations 1. While on duty, who have jurisdiction to sanction stipulated in article 19 of this Decree shall be competent to establish the minutes of administrative violations in the field of customs.
2. for the administrative violations in the field of customs occurred on board, ships, trains, aircraft commander, Captain of the ship, the head of the organization responsible for setting the minutes of administrative violations and moved immediately to the authority sanctioning administrative violations specified in article 19 of this Decree when flying ship, train, arrived at the airport, Harbor, railway stations. Article 19. The authority sanctioning administrative violations in the field of customs 1. The customs officials are on duty have the right: a) caution;
b) a fine of up to 500,000 Dong for individuals; a fine of up to 1,000,000 VND for the organization.
2. The Chief of the Bureau of customs, the captain of the genus following Customs inspection Bureau has the right to: a) caution;
b) fines up to 5,000,000 đồng for individuals; a fine of up to 10,000,000 VND for the organization.
3. Bureau Chief Bureau of customs, Bureau Chief of Bureau checked after customs clearance, Captain of the Customs Bureau in control, link the province, central cities, the captain control against smuggling, Sea captain and sea control Squadron Captain control protects intellectual property rights belonging to the anti-smuggling Bureau of investigation Of the Bureau of Customs has the right to : a) caution;
b) fines up to 25,000,000 Council for individuals; a fine of up to 50,000,000 Council for the Organization;
c) confiscated exhibits, means of administrative violations have value not to exceed the level of fines set forth in point b of this Paragraph;
d) apply remedial measures specified in this Decree.
4. the Director of the investigation against smuggling, Director the following Customs Inspection Department of the General Directorate of customs, Director of the Customs Bureau, the province, central cities have the right to: a) caution;
b) a fine of up to 50,000,000 Council for individuals; a fine of up to 100,000,000 VND for the Organization;
c) Deprived the right to use the license, certificate of practice has a time limit or suspend the activity has a time limit;
d) confiscated exhibits, means of administrative violations have value not to exceed the level of fines set forth in point b of this Paragraph;
DD) apply remedial measures specified in this Decree.
5. the General Director of the Bureau of Customs has the right to: a) caution;
b) fines to the maximum level for corresponding fields specified in article 24 of Law handling administrative violations;
c) confiscated exhibits, means of administrative violations;
d) apply remedial measures specified in this Decree.
6. the border guard, the Coast Guard has the right to sanction according to the provisions of article 40 and article 41 of law handling administrative violations for administrative violations of customs are prescribed in article 12 of this Decree.
7. Bureau Chief Bureau of customs, Bureau Chief of Bureau checked after customs clearance, customs Bureau Chief of the province, the province, the central cities, Director of Department of investigation against smuggling, Director the following Customs inspection and General Director of the Bureau of Customs has the authority to sanction for the violation of tax legislation with the provisions of article 8 Article 13, paragraph 1 a and article 16 of this Decree.
8. The Chairman of the people's Committee of the authority sanctioning administrative violations as stipulated in Article 38 of law handling administrative violations with regard to the violations of the provisions of this Decree.
Article 20. Delivered right to sanction

Who has the authority to sanction prescribed in clause 2, 3, 4, 5 and 7 article 19 of this decree can be delivered right to the deputies made the authority sanctioning administrative violations.
The delivery of the right sanctions made under the provisions of article 54 of law handling administrative violations.
Article 21. The principles identify and delineate the authority sanctioning administrative violations and adopt remedial measures 1. The authority sanctioning administrative violations of those specified in article 19 of this Decree shall be competent to apply for an administrative violation.
2. In the case of a fine, sanction authority is determined based on the maximum level of penalty framework prescribed for each specific violations.
3. In the case of administrative violation under the jurisdiction of many sanctions, the sanctioning administrative violations by accepting the first made.
4. where the sanction a person perform many administrative violations, the authority sanctioning administrative violations are determined according to the following rules: a) If form, the level of fines, the value of exhibits, means of administrative violation confiscated, remedial measures are prescribed for each of the acts are under the jurisdiction of the administrative violation, the sanction the authority sanction remained that person;
b) If form, the level of fines, the value of exhibits, means of administrative violation confiscated, remedial measures are prescribed for one of the acts beyond jurisdiction of the sanctioning of administrative violations, that person must transfer the violations to the competent sanctions;
c) if the acts under the authority sanctioning administrative violations of many people in different fields, then the competent sanctions Committee Chairman in the authority sanctioning the site violated.
5. All violations of the law on Customs occurred on land, territorial waters, adjacent waters, the continental shelf, the exclusive economic zone of the Republic of Vietnam Socialist in the management of customs where the customs in that place are responsible for sanctioning under the authority provided in this Decree; case by the anti-smuggling Bureau of investigation, the Bureau checked after customs discovered the execution of the sanction by the authority.
6. In the location along the nation's borders, where Customs Organization yet, the border guard, the coast guard plays in the area that has the right to sanction according to the provisions of article 40 and article 41 of law handling administrative violations for administrative violations in the field of customs provisions in article 12 of this Decree.
Article 22. The procedure of sanction, the sanction decision enforcement procedure of sanction, enforce the decision sanctioning administrative violations in the field of Customs made under the provisions of chapter III of law handling administrative violations and specified in section 3 of chapter I of this Decree.
Article 23. Handling for cases of goods imported too limited time making customs, commodities do not have owners, imported goods are forced to take out the territory of Vietnam or forced back 1. Imported goods too the time limit of 90 (ninety) days from the date merchandise to unloading gate without people to do the customs authority at the 3, 4 and 5 article 19 of this decree must be reported on the mass media and listed at Customs Headquarters. Within a period of 180 (one hundred eighty) days from the date of the notice, without the Customs the competent person specified in paragraphs 3, 4 and 5 article 19 of this Decree is decide seizure or destruction of the exhibits violated according to the regulations.
2. Cases not identified the owner of the exhibits, the media breached, competent person specified in paragraphs 3, 4 and 5 article 19 of this decree must be informed about this on mass media and listed at Customs Headquarters. After the term of 30 (thirty) days from the date of the notice that someone to receive the competent person specified in paragraphs 3, 4 and 5 article 19 of this Decree is decide seizure or destruction of the exhibits violated according to the regulations.
3. Imported goods not properly license, contract, single transport or cargo manifest that the consignee refuses to receive, then processed according to the provisions in paragraph 2 of this Article.
4. the term of 30 (thirty) days from the date of the decision on sanction of customs that the goods have not been recovered or taken out of Vietnam territory or in transit out of Vietnam, the competent person specified in paragraphs 3, 4 and 5 article 19 of this Decree is decide seizure or destruction of the exhibits violated in accordance unless there is good reason.
Article 24. Long, rising penalties administrative violations in the field of customs, the order of procedure and competence, rising penalties 1. Individuals sentenced to administrative violations in the field of Customs has the power to recommend long, rising penalties administrative violations that amount to punishment from 3,000,000 copper upwards in case of trouble, extraordinarily economically due to natural disaster, fire, disaster, accident, disease, illness.
Exemption level, reduce the maximum fine equal to the amount remaining in the penalty decision and sanction not exceeding the value of the property, damaged goods, costs of healing.
2. free recommended records, rising penalties administrative violations include: a free form, the reduced) fine, which stated:-the reason suggested long, rising penalties.
-The value of assets, goods damaged due to natural disaster, fire, disaster, accident, disease, healing, the cost of illness.
-The number of fines proposed exemption, reduction.
b) case of property damage, healing is insurance agency compensation (if any) must be accompanied by a certified copy of the compensation, the payment of the cost of treatment of Insurance Agency (if applicable);
c) confirmation of the people's Committee of social level where that person resides or where the property damage. Cases of ill individuals must then be certified by the basis of examination and treatment; costs of examination and treatment are full of evidence from the regulation.
3. Order and authority to exempt, reduce the fines follow prescribed in item 2 Article 77 of law handling administrative violations.
4. Non-exempt, reduce the fines for administrative violations cases have done decision sanctioning administrative violations in the field of customs or running out of time to resolve complaints under the provisions of the law.
Chapter II COMPLY ADMINISTRATIVE DECISIONS in the FIELD of the CUSTOMS section 1 GENERAL PROVISIONS article 25. The scope and subjects of application 1. In this chapter the provisions in principle, competence, order and procedures of implementation of coercive enforcement of administrative decisions in the field of customs with regard to the Organization, the individual has the Executive term too without voluntary observance of administrative decisions in the field of customs or of property dispersal behavior , escaped.
2. Objects: a) the Organization, individuals suffering from coercive enforcement of administrative decisions in the field of customs in accordance with the law;
b) Customs Agency, customs officer;
c) State agencies, organizations, and individuals related to the implementation of the coercive enforcement of administrative decisions in the field of customs.
3. The administrative decisions in the field of customs include: a) the decisions of the tax administration in the area of Customs: notification of tax debt and slow money amount filed; the decision to assign tax; Notice the amount of tax due is higher; the decision on sanctioning administrative violations in the field of customs tax;
b) other administrative decisions in the field of customs include the decision sanctioning administrative violations in the field of customs and decided to apply remedial measures prescribed by the law on handling administrative violations in the field of customs.
4. The subject was the application of coercive measures including: a) the customs, the taxpayer is obliged to obey the administrative decisions mentioned in paragraph 3 of this article without executor;
b) State Treasury, banks, other credit institutions; individual organizations are managing the salary or earnings of the individual being coercive enforcement of administrative decision does not accept the decision sanctioning administrative violations about misconduct quoted filed, deducted of object coerced into State budget collection accounts or account the custody of customs authorities in the State Treasury;
c) guarantor does not make tax obligations, fines instead of taxpayers according to the Customs Agency's notice in case the taxpayer does not pay tax, fine;
d) organizations, individuals holding the money, the property of taxpayers not coercive decisions Executive collection, property of the taxpayer because they hold;
DD) Organization, the individual concerned does not accept the decision sanctioning administrative violations of the customs.
Article 26. Case of coercive enforcement of administrative decisions in the field of customs 1. With regard to the decision of the tax administration in the area of the customs mentioned in art. 3 article 25 of this decree were coercive in the case: a) was too 90 (ninety) days from the date of expiry of tax payment or expiry of executive administrative decisions in the field of tax or customs have expiry renewal of tax payer gradually the tax owed, payment for which the taxpayer or the guarantor does not voluntarily comply;
b) individuals, organizations have yet to approve the decision of the tax administration in the area of customs that have property dispersal behavior, fled.
The Ministry of Finance regulates the determination of property dispersal behavior, fugitive of the object being coercive.
2. for other administrative decisions in the field of the customs mentioned in Point b of paragraph 3 to article 25 of this decree were coercive in the case was more than 10 (ten) days from the date of the decision or sanction has been recorded in the enforcement period too decided that individual, organization or person violated the guarantee of them involuntarily.
Article 27. Coercive measures 1. Extract the money from the account of the subject was coercive enforcement of administrative decisions at the State Treasury, commercial banks, other credit institutions; request account blockade.

2. Deduct a portion of the salary or income.
3. Stop the customs procedures for export and import goods.
4. reporting bills no longer worth using.
5. the levy of property, property auction levy in accordance with the law.
6. Collect money, other property of the object being coercive enforcement of administrative decisions by the Organization, the other individual holding.
7. The revocation of business registration certificate, certificate of registration, license and operated, licensed.
8. Enforce remedial measures stipulated in paragraph 1 Article 28 of law handling administrative violations.
Coercive measures referred to in paragraphs 3, 4 and Clause 7 this only applies to coercive decisions enforced tax administration decisions in the field of the customs mentioned in point a of paragraph 3 to article 25 of this Decree.
Article 28. Deductible sources and property levy for the Organization was to apply coercive enforcement of administrative decisions and deductible Sources of property levy for the Organization was to apply coercive enforcement of administrative decisions in the field of Customs made under the provisions of the law on the handling of administrative violations and other related laws.
Article 29. Authorized coercive decisions 1. The following people have authorized coercive decisions and has the task of organizing the coercive enforcement of the decision of his administration and of lower level: a) General Director of the Bureau of customs;
b) Director General Customs Department, the city;
c) Director General investigations against smuggling in the General Department of customs;
d) Director General following Customs Inspection Department of the General Directorate of customs;
DD) Branch Chief Bureau of customs, Bureau Chief following Customs inspection Bureau.
2. the Chairman of the provincial people's Committee has the authority to make decisions for the compulsive decision sanctioning administrative violations in the field of customs by themselves.
3. Assign authorized coercive decision-making: a) The competent person specified in clause 1 of this article the decision authority for coercive administrative decisions in the field of customs by themselves or administrative decisions issued by the subordinate enactment but not authorized coercive decisions;
b) Director Bureau of customs, the province, the central cities out coercive decisions in cases subjected to coercion in many of the Customs Bureau in the Bureau, that city;
c) General Director of the Bureau of customs coercive decisions in cases subjected to coercion in many provinces, the Customs Bureau of the city.
4. Cases need to apply coercive measures to announce the Bill no longer worth using, revoking the certificate of business registration, business registration certificate, license and active, licensed, the customs authority, the document and have the message text , transferred to the tax authorities the direct object management coerced or competent authority certificate of business registration, business registration certificate, license and operated, licensed to handle according to the regulations.
5. The coercive authority prescriptions in paragraph 1, paragraph 2 this can be delivered right to the deputies. The delivery of the right is only done when the absence of the Chief level and must be in writing, in which clearly define the scope, content, delivery deadlines. Deputies assigned to take responsibility for his decision to grant Chief and before the law. Who was right not to be delivered right to the next authorization, to any other individual.
Article 30. Coercive decisions 1. The coercive enforcement of administrative decisions in the field of customs only done when coercive decisions of competent person specified in article 29 of this Decree.
2. Decide coercive enforcement of administrative decisions in the field of customs include the following: day, month, year of decision; the decision-making base; name, title, work unit of the decision; name, place of residence, the headquarters of the coerced audience; the reason coercion; coercive measures; time, location; the Agency chaired coercive decisions made; the Agency has the responsibility for coordination; signature of person making decisions, with the seal of the agency decision.
3. decision on coercive enforcement of administrative decisions in the field of customs must be sent to the object being coercive, organizations, individuals within 5 (five) days before the coercive implementation; cases by coercive measures prescribed in clause 5 article 27 of this Decree, the decision must be sent to the President of the people's Committee of the communes, wards and towns where coercive execution before implementation.
Article 31. Enforcement of coercive decisions 1. The coercive enforcement of the decisions of administrative decisions in the field of customs duty organizations make decisions that coercion.
The coercive enforcement of the decisions of administrative decisions in the field of customs are responsible for sending the right decide coercive for organizations, individuals and organizations make the coercive enforcement of the decision of his administration and of the lower levels.
2. organizations and individuals get the coercive decisions must strictly observance of coercive decisions and must bear all costs of the Organization of the implementation of coercive measures.
3. the people's committees of communes, wards and towns where there are subjected to coercive are responsible for directing the relevant authorities in coordination with the customs authority do comply administrative decisions in the field of customs.
4. the people's police force is responsible for ensuring the orderly, safe and supported the customs process in coercive upon request of the coercive enforcement of the decisions of administrative decisions in the field of customs.
5. organizations and individuals related to the object being coercive enforcement of administrative decisions in the field of customs are responsible for coordinating the implementation of the coercive when required by the decision.
Article 32. Effective coercive decisions 1. Coercive decisions enforced tax administration decisions have effect within a period of 1 (one) year from the date of decision; except in the case prescribed in clause 5 Article 39 of this Decree.
Cases of individual organizations coerced deliberately evade, delay enforcement of coercive decisions then the execution time is counted from the moment the behavior again evade, delay was terminated.
2. coercive measures in implementation of administrative decisions in the field of Customs termination effect since money taxes, fines, proceeds slowly filed (if any) have been fully coerced into the State budget. Grounds for termination of coercive decisions enforced is sufficient evidence of tax money, fines, proceeds slowly filed (if any) to the State budget of the person coerced, certified by the State Treasury or agency be allowed to collect taxes, commercial banks, other credit institutions to extract tax money transfer fine, from the account of the taxpayer.
Article 33. Verify the conditions of enforcement of coercive decisions 1. Check the database of information we have about individual organizations coerced.
2. Verify the information about the account, the property, condition of coercive decisions enforcement of coerced audience before the time of the decision.
3. The verification with respect to the property subject to registration, transfer of ownership, using need based on the purchase contract, conversion, transfer or for gifts; through the owner, local government authorities, or who testify as confirmation of the seller, of local authorities, relevant authorities about the sale, and can widely reported to who has rights, obligations relating to protect their interests.
4. Audience coerced is the agency or organization, authority decide coercive need to verify conditions on the money, the assets of the Agency, held by the property system, check the books and verify in the management of capital assets; the business registration agency, registered assets; the Bank; credit institutions or individuals, other related organizations.
Article 34. The procedure of submitting written request, inform, decide coercive to coercive subject, organization or individual concerned 1. Written request, inform, coercive decisions are delivered directly to the object being coercive, organizations and individuals concerned.
The case of the receiving object is the Agency, organization, then the above mentioned documents must be delivered directly to the legal representative or the person responsible for receiving the text of the Agency, that organization and to be the people newsletter.
The case of the receiving object is personally the aforesaid text be delivered directly and must be signed or points only. The case of the receiving object is absent, then the above text was delivered to one of the ones prefer to have full capacity for civil acts the same residence with the person, include: spouse, children, mother, father, grandmother, grandfather, uncle, aunt, uncle, aunt, boy, siblings, children of the recipient, the object of the wife or husband of that person. The delivery of the text must be established thereon. Record-setting day is considered the day of delivery of the texts mentioned above.
The case of the receiving object has no relatives prefer to have full capacity for civil acts the same residence or have but refuse to accept or object to receive the absent unknown time back to set the minutes about the failed delivery work, signed by the witness.
2. In the event of difficulties in the delivery of the direct transfer of documents is done by certified mail through the postal service.
3. In the case of failed sending text under paragraph 1, item 2 of this Article, the decision enforcement agency coercive text message by the form listed the originals during at least 5 (five) days of the people's Committee at commune, Ward the town, home to the headquarters of the organization or place of residence of the person to be notified and at the residence of the person to be notified if determine that person's specific whereabouts.

The listed must be founded thereon, stating the date, month and year listing, listing time, content notifications and the listed, certified by local authorities. Date listed on the notice are considered valid.
4. In the case could not make the announcement in the forms referred to in paragraphs 1, 2, and 3 of this article, the agency enforces coercive decisions announced two consecutive times in newspapers, radio or television station of Central or provincial, city's centrally if identified coerced audience are in that locality or website and information portal the Agency's decision.
Article 35. The principle of applying the coercive measures in implementation of administrative decisions in the field of customs 1. Just apply coercive measures to enforce administrative decisions in the field of customs with regard to the cases specified in article 26 of this Decree.
2. coercive measures to enforce the decision of the tax administration in the area of customs are applied under the rules from section 2 to section 7 of this Chapter. The case was a decision by the next measure of coercion that have information, the conditions to implement coercive measures before then the compulsive decision have the right to decide to implement coercive measures to ensure enough tax money, fine.
The case of taxpayers have yet to accept the decision of the tax administration which has fled, scattering pipe property, the competent person coercive decisions have the right to decide to apply coercive measures to ensure recovery of tax money, fines in time for State budget no need to apply in turn.
3. for the case of application of the coercive measure enforcement of administrative decisions in the field of customs regulation in point b paragraph 3 article 25 of this Decree, the competent person coercive decisions based on the content, the nature, extent and conditions to enforce coercive decisions of the coerced audience and the real situation in the locality to decide to apply use of coercive measures in accordance to the provisions in Clause 1 of this article.
4. the coercive measures have not made enforcement of the decision of the tax administration in the area of customs cases taxpayers are tax administration allows gradual tax balances filed within a period not exceeding twelve months from the date of the start of the term coercive taxation.
5. The levy of property must be done during the day (from 8 am to 17 hours). Does the organisation implement levy 15 days before and after the lunar new year.
Article 36. Ensure enforcement of the coercive enforcement of the decisions of administrative decisions 1. When there is a decision to apply coercive measures to enforce the administrative decision, if there are indications that the subject was coercive behavior pipe riveted or damaged money, property, it has coercive decisions have the right to request the relevant organizations, organs of local government where individuals suffer from compulsive reside or work organizations coerced the Headquarters made the blockade measures aimed to prevent the pipe to scatter the money, the property.
2. where the subject was coercive acts against non-coercive decisions made then who have compulsive decision have the right to mobilize forces, the means to ensure the enforcement of coercive.
3. These individuals were coercive enforcement of administrative decisions that have not yet done or evade execution will be halted.
Article 37. Cost of coercive enforcement of administrative decisions 1. Cost of coercive enforcement activities the administrative decision is determined on the basis of the costs actually incurred in the process of enforcement of coercive administrative decisions consistent with the prices in each locality, including: a) the cost of mobilizing people perform coercive decisions;
b) remuneration cost for the valuation experts to organize auctions, auction Organizer costs property;
c) cost means of dismantling, transporting objects, property;
d) holding or rental costs of preserving the property has levy;
DD) actual cost (if any).
2. The coercive decisions are using funds from the State budget to implement coercive measures. Individuals, organizations have coerced responsible coercive reimbursement for authorized State agencies. Individual cases, voluntary organization that reimburse the costs of coercive authority, then a decision can compulsive coercive decisions by the measures provided for in article 27 of this Decree.
Section 2 DECISIONS COMPLY with TAX ADMINISTRATION MEASURES to EXTRACT MONEY FROM the ACCOUNT of SEXUAL SUBJECTS in the STATE TREASURY, Bank, CREDIT INSTITUTIONS; REQUEST ACCOUNT BLOCKADE Article 38. Verify the coercive enforcement of conditions to extract money from the accounts of coerced audience 1. Compulsive decision check the database of information we have about individual organizations coerced; the Organization to verify the information on the account, the amount of money available in the account of the subject.
2. Sending and receiving text verify is done in text mode, if sent via the postal service must be done by the secured form. Competent person coercive decisions are responsible for the security of information on your account object coerced when offered.
Article 39. Coercive decisions cite money from accounts of coerced audience 1. Authority based on existing databases, tax debt too 90 (ninety) days and information received to the decision by coercive measures to extract money from the account of sexual subjects in the State Treasury, credit institutions.
2. Decide coercive extract money from your account than to specify the content as defined in clause 2 article 30 of this Decree, and must specify the amount to be deducted from your account (including the amount stated on the decision of the tax administration and the coercive fee until the expiry of 5 (five) days before the coercive conduct); the reason to extract money from the account; name, tax code, account number of the object to be deducted; name, address, State Treasury, credit institutions where the person was applying coercive measures to open account deduction; name, address, account number to State budget revenues or deposit account of the Customs opened at the State Treasury, the method of transferring the amount to be deducted from the State budget revenue accounts or deposit accounts mentioned above; the time limit for implementation and must be competent person coercive decisions signed and stamped.
3. In case of necessity to blockade the Member object coerced the coercive decisions must specify the blockade the Member object coerced to undertake measures to extract money from your account comply subject to administrative decisions.
4. compulsive decision to extract money from deposit accounts are sent to objects being coercive, State Treasury, credit institutions where the Organization, individuals apply coercive open deposit accounts and the relevant bodies within 5 (five) days from the date issued.
5. With regard to coercive decisions cite money from Member subjected to coercive enforcement of administrative decisions in the field of customs at the State Treasury, credit institutions, require effective account blockade enforced within 30 (thirty) days from the date issued. On the expiry of which the State Treasury, credit institutions have yet to extract enough taxes, fines, proceeds slowly filed (if any) owed it must inform in writing the person coercive decisions know.
Article 40. The liability of the State Treasury, credit institutions where the subject was coercive open account 1. Provides information about the entire account number, balance of deposits of individual organizations coerced opened at his unit within 3 (three) days from the date of the request of the competent decision-making coercion to extract money from your account.
2. Proceed to the blockade of the Member object is coerced upon receiving the decision of coercive authority decide coercive (for coercive decisions require blockade Member subjected to coercive).
3. Perform retained in the accounts of individuals, organizations coerced the amount equivalent to the amount that the individual, the organisation must submit at the request of the competent person coercive decisions; the amount of the transfer object coerced into State budget collection accounts or deposit account of the Customs opened at the State Treasury notes in the coercive decisions within 5 (five) days from the date of the decision on coercive; at the same time notify the agency decision were coercive and coerced audience know.
4. If the deposit accounts of coerced audience is no longer money to republish the submission, the State Treasury, credit institutions must inform in writing the person coercive decisions know within no more than 10 (ten) days from the date of the decision on coercive extract money from deposit accounts or when coercive decisions invalidated that accounts of the subject insufficient amount of coercion to extract transfer filed into the budget.
5. within the implementation of coercive decisions, if the balance in the account of the coerced audience less than the amount the object coerced to submit the above mentioned organisations still have to hold back and quote moved the money. In the case of Member objects that balance also coerced the organizations mentioned above do not make extract filed on account of State budget revenues or deposit account of the Customs opened at the State Treasury according compulsive decision then the sanctioned administrative offense under the provisions of article 16 of this Decree.
Article 41. The procedure of collecting the money by extracting money from account 1. The extract money from accounts of coerced object are made on the basis of the certificate from the currency according to the current rules. Certificate from the currency used to transfer money from your account are sent to the parties concerned.

2. where the taxpayer has voluntarily filed enough taxes, fines, proceeds slowly filed (if any) before the application of coercive measures to extract money from your account, the customs authority must immediately notify the State Treasury, commercial banks, credit organizations, stop the blockade of accounts and stop coercive implementation.
3. where the subject was coercive to have opened deposit accounts in multiple State Treasury, various credit institutions, the authority decide coercive account balance to base the decision to apply coercive measures to extract money from your account to another account or multiple accounts to ensure enough money for tax debt slow money, fine, filed and coercive fee (if any).
COERCIVE ENFORCEMENT of section 3 of the ADMINISTRATIVE DECISION by TAX DEDUCTION a PART of SALARY or INCOME Article 42. Scope and subject apply coercive measures applied against individual officers is coerced, or individuals who are working are entitled to salary or income at an agency, held under a contract term from 6 (six) months or more, the contract does not specify timelines or retirement allowance or monthly jewelry or personal loss There are other legitimate sources of income.
43 things. Coercive procedure 1. Competent person coercive decisions are held to verify on the earnings of the person coerced, including: wages, pensions, allowances, bonuses and power loss the earnings of other legal and coercive decisions.
2. the verification results base, competent person coercive decisions by deducting a portion of salary or a part of the income of the individual being coercive.
3. Decide coercive deducted a portion of salary or income for the individual must specify day, month, year of decision; the decision-making base; name, title, work unit of the decision; name, address of the coerced individual to deduct a portion of the salary or income; the name, address, salary management organization or individual's income be coercive; the amount to be deducted (according to the number of items on the administrative decisions and coercive fee until the expiry of 5 (five) days before the coercive conduct), the reason for the deduction; name, address of the State Treasury to receive the money, the money transfer methods are being deductions to the Treasury; execution time; signature of person making decisions, with the seal of the agency decision.
Article 44. The rate of deduction 1. For salary, pension funds or grants of power loss: personal non-deductible rate less than 10% (ten percent) and not more than 30% (thirty percent) of the total salary, a monthly allowance of that individual.
2. for the other earnings, the rate of deduction based on real income, but not more than 50% (fifty percent) of the total income.
Article 45. The responsibilities of the Agency, organization, the employers are managing the salary or earnings of the individual coerced 1. Upon arrival at the States pay the salary or earnings, agency, organization, the employers are managing the salary or income of the individuals responsible coerced to deduct a portion of salary or a part of the income of the individual coerced by the content recorded in coercive decisions and transfer the amount already deducted on account of the State budget revenues or the deposit account of the Customs opened at the State Treasury notes in the coercive decisions, at the same time notify the competent person coercive decisions know.
2. The case is not yet sufficient amount of tax deduction, the amount of the fine according to the coercive decisions that subject's employment contract be terminated, coercive bodies, the organisation of employers must notify the coercive decisions know within 5 (five) days from the date of termination of the employment contract.
3. the authorities, institutions, the employers are managing the salary or earnings of the individual coerced not to implement coercive decisions then the sanctioned administrative offense under the provisions of article 16 of Decree sanctioning administrative violations and coercive enforcement of administrative decisions in the field of customs.
COERCIVE ENFORCEMENT of section 4 of the ADMINISTRATIVE DECISION by TAX MEASURES to STOP the CUSTOMS PROCEDURES for EXPORT and import GOODS and REMEDIES NOTICE BILLS NO LONGER WORTH using Article 46. Stop the customs procedures for export and import goods 1. The application of coercive measures to stop the customs procedures for export and import goods are applied when the customs do not apply coercive measures provided for in paragraph 1, paragraph 2 article 27 of this decree or has applied these measures which have yet to collect enough tax amount owed slow money, fine, filed (if any) or specified in point b of paragraph 1 to article 26 of this Decree.
2. this measure does not apply to the following cases: a) the export of goods not export tax;
b) export or import directly serve the defense, security, prevention of natural disasters, epidemics, emergency relief; humanitarian aid goods, non-refundable aid.
3. coercive decisions are sent to objects being coercive and informed on customs information networks at the latest 5 (five) days before the application of the measures to stop the customs procedures for export and import goods.
4. compulsive decision must indicate the day, month, year of decision; of the decision, the legal bases of decisions; the reason coercion, name, title, work unit of the decision; name, address of the object is coerced; the amount of the tax, penalties have not yet filed details for each declaration, the incident; the total amount of the coerced; name, address, number of the account in the State Treasury; the time limit for implementation; signature of person making decisions, with the seal of the agency decision.
5. The suspension applies coercive measures to stop making customs guarantee: no overdue tax debt, slow money filed, fines of other shipments; have to pay tax before customs clearance for the shipment procedures; the tax amount, the money slowly filed, fines are owed must be credit institutions guarantees as prescribed.
Article 47. The procedure of applying coercive measures by announcing the Bill no longer use value 1. The coercive measures by announcing the Bill no longer use value is applied when the customs do not apply coercive measures specified in paragraphs 1, 2, 3 article 27 of this decree or have applied but has yet to collect enough amount of tax arrears, fines slow money, filing (if available) or specified in point b of paragraph 1 to article 26 of this Decree.
2. Authorized person coercive decisions must send a written request to the tax authority the direct management of notification Bill is no longer worth using.
3. within 10 (ten) days from the date of receiving the written request of the Customs authorities, tax authorities manage directly must inform the Bill no longer worth using. The case does not make it must notify the customs authority and stating the reason.
Item 5 DECISIONS COMPLY with TAX ADMINISTRATION LEVY of property, PROPERTY AUCTION LEVY Article 48. Scope and subject apply coercive measures levy valuable assets for auction 1. The application of coercive measures levy valuable assets for auction that are applied when the customs do not apply coercive measures specified in paragraphs 1, 2, 3 and 4 of this Protocol or article 27 have already applied these measures which have yet to collect enough tax amount owed slow money, fine, filed (if any) or specified in point b of paragraph 1 to article 26 of this Decree.
2. The subject was applied: the individual, the organisation was applying measures to levy property for sale auction when the Executive decided voluntarily not to sanction, not coercive payments, including: a) individual is self-employed with no bodies, the governing wages, fixed income;
b) individuals, organizations do not have an account or have the money sent from accounts at a Bank, credit institutions but not enough to apply remedies to deduct a portion of salary or income, to deduct the money from the account;
3. the levy does not apply to property in the case of individual taxpayers are in the healing time in the clinical facility was established under the provisions of the law.
Article 49. The following properties are not levy 1. For individuals suffering from coercive enforcement of the decision of the tax administration: a) the only housing of individuals and families who coerced;
b) medicines, food, food serving the needs of individuals, families for the coerced;
c) labor tools often need to be used as a means of live mainly or only of individuals and families who coerced;
d) clothing, furniture essential activities of the individuals and families who coerced;
DD) accessories of worship; artifacts, medals, medals, merit.
2. for organic production, business: a) medicines, vehicles, tools, assets in the medical establishment, examination, unless this is the property of circulation to the business; food, food, tools, assets serving between ca for workers;
b) kindergartens, schools and the media, equipment, utensils in the basis of this, if this is not the property of circulation to the business of the business;
c) equipment, vehicles, tools ensure occupational safety, fire prevention, prevention of environmental pollution;
d) infrastructure to serve the public interest, security, Defense;
Raw-materials), products, products are dangerous toxic chemicals are not allowed to circulate;
e) integer-products, materials are located in the self-contained production line.
3. With regard to State agencies, political organizations, social-professional organization (collectively referred to as the Agency) works by funding due to State budget level does not levy the property purchased from State budget sources that the agency requests, organizations that have text the competent agency suggested financial support to implement the decision.

The case Agency, organizations have revenues from activities that other legitimate income levy of property investment, shopping from that revenue source to implement coercive decisions, except for the following assets: a) medicines, vehicles, tools, assets in health facilities , patient, except where it is the property of circulation to the business; food, food, tools, the property serves food between ca for public servants;
b) kindergartens, schools, media, equipment, utensils in the basis of this, if this is not your property circulated to the Agency's business, organization;
c) equipment, vehicles, tools ensure occupational safety, fire prevention, prevention of environmental pollution;
d) Headquarters work.
Article 50. Coercive measures by decision levy of property 1. Coercive measures by decision levy property must specify day, month, year of decision; the decision-making base; name, position (rank), a unit of decision; name, place of residence, the headquarters of the Organization, were personal property levy; the amount sanctioned; the property of being levy; levy locations; signature of person making decisions, with the seal of the agency decision.
2. The levy of property must be reported to the individual, the organization suffered a levy of property, where the township-level people's committees kept the property levy before conducting coercive is 5 (five) days, unless the notification will impede the conduct of levy.
Article 51. Procedure for implementing measures for levy of property 1. The levy of property must be done during the day and during working hours apply at local administrative levy of property.
2. The coercive decisions or who are assigned to perform coercive decisions chaired made the levy.
3. When conducting levy personal property must be coerced or who have teens in the family, represents the organisation being levy property, local government representatives and witnesses.
If the individual must enforce coercive decisions or who have teens in the family, represents the organisation being levy of property deliberately absent, they still conduct levy of property but must be representative of the local authorities and witnesses.
4. Individuals, organizations coerced has the right to levy any property proposal before, who was presiding over the levy must accept if it deems that the proposal does not affect the coercive.
If individuals, organizations coerced not to recommend specifically the levy of property before the property was privately owned before the levy.
5. the levy Only the assets owned jointly by individuals coerced with others if the individual had not coerced the private property or private property is not enough to enforce the decision. The case of the property dispute still proceed and levy explained to the same people own property levy on the right to sue under civil proceedings.
The Agency conducted levy is responsible for public notice of the time, location proceed levy to the co-owner said. Expiry of 3 months from the date of levy without the petitioner then levy property was auctioned under the provisions of the law of property auction.
6. within 30 (thirty) days from the date of levy of property, the object being coercive enforcement of the decision of the tax administration in the area of customs regulation in art. 2 article 25 of this Decree do not submit tax owed enough money, fine, slow money remitted the customs authority is entitled to levy property auction to collect enough tax money owed , fine.
Article 52. A levy of property 1. The levy of property must be established thereon. In the minutes to record the time, location proceed levy property; name, position of Chairman made the levy; a representative for the Organization coerced levy of property, personal property was levy or legal representative for them; the witness; the local government representative (or the individual's agency coerced); describe the name, status, individual characteristics were property levy.
2. the Chairman conducted the levy; a representative for the Organization coerced levy of property, personal property was levy or legal representative for them; the witness; the local government representative (or the individual's agency coerced) to sign the minutes. In the event of the absence or presence that refused to sign the minutes, which are recorded in the minutes and stating the reason.
3. A levy be established 2 a, compulsive decision bodies hold 1 a, 1 a is assigned to individuals or organization representative levy coerced levy immediately after completing the preparation of the minutes property levy.
Article 53. Delivery of property preservation levy 1. The host made levy a selection in the following form in order to preserve the property levy: a) the coerced, relatives of the person coerced or who manage, use the property preserved;
b) assigned to one of the co-owners if property preservation generally shared;
c) delivered to the Organization, individuals with the condition of preservation.
2. for the property is gold, silver, precious metal, precious stones, Exchange then temporarily assigned to the State Treasury management; with respect to the property such as the explosives industry, support tools, valuable history, culture, national treasures, antiques, rare forest products goods then temporarily assigned to State administration majors to management.
3. When delivered to preserve the property levy, who chaired made levy must set the record clear: day, month, year hand over maintenance; they host name and perform coercive decisions, personal, coerced organization representative, who was the preservation of the property, who witnessed the handover; the quantity, condition (quality) of the property; the rights and obligations of person assigned to preserve the property.
The host made levy, who was the preservation of the property, the individual, the organization representatives were coercive, the witness sign the minutes. In the event of the absence or presence that refused to sign the minutes, which are recorded in the minutes and stating the reason.
The minutes are given to the person who delivered the preservation of property, personal organization, representative of the coerced, who witnessed and who chaired made levy each keep a.
4. Who was the preservation of the property be paid actual expenses, reasonable to preserve assets, except those defined in art. 1 of this article.
5. Who was the preservation of the property damage occurred to the switch, or the loss, damage to property shall be liable for compensation and depending on the nature and extent of the violation that dealt with the violation of provisions of this decree or arrested save for criminal liability in accordance with the criminal law.
Article 54. Property valuation levy 1. The valuation of assets already levy was conducted at the home of the individual or the Organization's headquarters were levy or where retention of properties being listed (except to establish valuation Board).
2. The property has to be priced according to levy the agreement between Chairman made the decision to comply with organizational or personal representative were coercive and joint owner in the case of common property levy. The time limit for the parties to the agreement on the price of no more than 5 (five) days from the date the property was levy.
With respect to the levy of property value under 1,000,000 VND or property of type perishable, if the parties do not deal with each other on price, then the competent person coercive decisions are responsible for valuation.
3. where the levy assets valued at 1,000,000 VND upward in the kind of difficult valuation or the parties to the agreement are not about the price within a period not exceeding 15 days from the date the assets were levy, who suggested coercive decisions the Agency has the authority to establish the Council valuation in which people have coercive decisions is the President of the Council, representatives of financial institutions, the relevant professional bodies as members.
Within 7 (seven) days from the date of its creation, the Council intended to conduct the valuation. Individuals or organization representative levy has the property been levy was involved comments on the pricing, but the right to decide the price of the Board.
The valuation of assets based on market values at the time of valuation. With regard to the property that the unified state management reviews the valuation based on the base price of the property by the State regulations.
4. The valuation of assets to be established thereon, which specify the time, place, conducting appraisals, the composition of the participants, the name and value of the property has been identified, the signatures of the participants and of their property.
Article 55. The authority established the property valuation Board 1. Chairman of people's Committee of the district level where the property being levy decided to form the Council valuation for these cases the coercive administrative Bureau Chief Bureau of customs, Bureau Chief of Bureau following tests through decision-making.
2. The Chairman of the provincial people's Committee, which has the property of being levy decided to form the Council valuation for these cases the coercive administrative Director of the Bureau of customs, Bureau Chief following Customs inspection Bureau, Director of the anti-smuggling Bureau of investigation a decision.
3. The establishment of the Council for evaluation in the central agencies by the Secretary of the Finance Ministry and the ministries concerned to decide.
Article 56. The Mission of the Council valuation of 1. Research, propose the Organization and prepare the content of the meeting the Council valuation.
2. Prepare the documents required for the valuation.
3. Proceed with property valuations.
4. Set the minutes.
Article 57. Transfer of assets has levy to auction 1. With respect to the property being levy for auction, based on the value of the property is determined by the provisions of article 54 of this Decree, within the time limit of 30 days from the date of the decision to levy, who presided over coercive auction contract with professional auction (auction service center properties Enterprise, the auction of the property) to auction the property held under the regulations.

2. The transfer of the property levy to the agency responsible for auction must be made in the minutes. In the minutes must specify: the day, month and year of delivery; the delivery, the recipient; signature of person who delivered, the recipient; the number, condition of the property. Profile levy property transfer to the agency responsible for the auction include: compulsive decision levy; the papers, documents relevant to the ownership, legal rights (if any); the text property valuation and handing the property.
3. In case the property levy is bulky items or have a large amount of that auction service centre or provincial-level financial authorities have no where to store the property then after done the transfer procedure can sign contracts with property preservation where are keeping the property. The cost for the implementation of the contract maintenance is paid from the money obtained property auction after auction.
4. When the property levy has been transferred to the authorities responsible for auctioning the property auction procedures that are performed in accordance with the current legislation regarding auction properties.
5. With respect to property owned in common, when the auction sale the previous priority for co-owners.
6. where the amount of the sale property auctions more than amount stated in the decision to sanction and costs for the coercive, then within 10 (ten) days from the date of the auction, the Agency enforce coercive measures levy property auction procedures return the part for the disparity organizations coerced.
Article 58. Transfer of ownership of property 1. People buy property levy was the law recognizes and protects the right to own property there.
2. the competent State Agency is responsible for implementing the procedure of transfer of ownership to the buyer in accordance with the law.
3. transfer of ownership records include: a) a copy of the decision by the administrative coercive measures for levy of property for auction;
b) auction property thereon;
c) other documents relating to the assets (if any).
Item 6 COMPLY with TAX ADMINISTRATION DECISIONS MEASURES to COLLECT the MONEY, the PROPERTY of the OBJECT is COERCED by the Organization, the OTHER INDIVIDUAL is HOLDING the Article 59. The scope of application of The coercive measures coercive collection, property of the object is coerced by the organizations and individuals (hereinafter referred to as third party) are applied when the following condition: 1. The customs do not apply coercive measures specified in clause 1 , 2, 3, 4 and 5 article 27 of this decree or have applied but have not enough income tax funds owed, fine, slow money filed (if any) or specified in point b of paragraph 1 to article 26 of this Decree.
2. The customs authority identify third parties are in debt or keep the money, the property of the object to be coercive.
Article 60. The principle of collecting the money, assets from third parties are keeping the property of coerced audience 1. Third party debts are due to charged object coerced or is holding money, goods, property of the object to be coercive.
2. where money, property of the object is coerced by a third party are keeping is the object of the guarantee transactions or in the case of the bankruptcy settlement, collect money and property from third parties is done according to the provisions of the law on insolvency and secured transactions.
3. The amount of the third party filed to the State budget instead of the object is coerced is determined as the amount paid for the object being coercive.
Based on the evidence from collecting money, property of third parties, the Agency has the authority to implement coercive notify object coerced and related agencies are known.
Article 61. Order coercive procedure 1. Authority decide coercive text requires a third party holding money, property of the object is coerced to provide information about money, holding assets or liabilities with respect to the object being coercive.
2. On the basis of information which third parties are holding money, property of the object being coercive, who has the authority to enact coercive measures by decision to collect money, property of the object is coerced by a third party are holding or the debt to pay for the object being coercive.
3. decision on coercive enforcement of the decision of the tax administration must be sent immediately to the subject was coercive and third parties are holding money, property of the object is coerced. The third party is responsible for filing taxes, fines, proceeds slowly filed (if any) for the object being coercive or transferring the property of the object to be coercive to coercive decision-making bodies to implement the levy of property. The levy of property, property auction conducted under the provisions of section 5 of this Chapter.
Article 62. Third party liability are debts, are keeping the money, the property of the object being coercive 1. Provide customs information on debt or sum of money, the assets are kept in an object's coercive, which stated the amount of money, the time limit for payment of the debt, asset type, asset quantity, condition of property within 5 (five) days from the date of receiving the written request.
2. Upon receipt of the written request of the Customs authorities, not turning the pay, the property for the object coerced to when making payment to the State budget or transfer property to the customs. In case of not implementing the requirements of the customs authority must explain in writing to the Customs authorities within a period of 5 (five) days from the date of receiving the written request of the Customs authorities.
3. organizations and individuals who are in debt or keep the money, the property of the object being coercive enforcement of the decision of the tax administration not to implement the tax amount changes filed coerced or transfer assets within 15 (fifteen) days from the date of the request of the customs bodies apply coercive measures in accordance with article 27 of this Decree.
Section 7 COMPLY GOVERNMENT DECISION by TAX MEASURES to REVOKE the CERTIFICATE of BUSINESS REGISTRATION, BUSINESS REGISTRATION CERTIFICATE or LICENSE and active, LICENSED Article 63. The scope of application of coercive measures 1. Coercive measures as defined in this Section are performed when the customs do not apply coercive measures as defined in paragraph 1, 2, 3, 4, 5 and 6 of this Protocol or article 27 have applied but has yet to collect enough amount of tax arrears, fines slow money, filing (if available) or specified in point b of paragraph 1 to article 26 of this Decree.
2. When implementing coercive measures under the provisions of this Section, the State Agency has the authority to notify the public on mass media.
Article 64. Coercive recovery of business registration certificate, certificate of registration or license and active, licensed when applying coercive measures to revoke the certificate of registration or license and active, licensed, the customs authority must send a written request to the State agency authorized to grant certificates get business, business registration certificate, license and operated, licensed to revoke the certificate of registration, license and operated, licensed within 5 (five) days from the date determined in an object being applied coercive measures.
Within 10 (ten) days from the date of notification of the customs authority, the State agency certification authority business, business registration certificate, license and operated, licensed to the decision to withdraw business certificate , the certificate of registration or license and active, licensed. The absence of a decision to revoke must notify the Customs about the reason irrecoverable.
COMPLY with section 8 of DECISION SANCTIONING ADMINISTRATIVE VIOLATIONS in the FIELD of CUSTOMS Article 65. Coercive measure by deducting money from my personal account, held in violation 1. Apply coercive measures to deduct money from your account at the Bank for individuals, voluntary organization Executive decided to sanction, not coercive to pay when individuals have deposits in the Bank in Vietnam (except being coercive measures applied to deduct a portion of salary or income) or organization have deposits in the Bank in Vietnam.
2. The order and procedure of applying coercive measures deducted money from my personal account, held in violation is made according to the provisions of section 2 of chapter II of this Decree.
Article 66. Coercive measure by deducting a portion of the salary or income for individuals violating 1. Subjected to coercive measures applied to deduct a portion of the salary or income are: a) the coerced individual's officers, civil servants or individuals are working are entitled to salary or income at an agency, held under a contract term from 6 months upwards or contract does not specify the time limit;
b) individual coerced are enjoying retirement allowance or monthly power loss.
2. The order and procedure of applying coercive measures to deduct a portion of salary or a part of the income of the individual breach is made according to the provisions of articles 43, 44, 45 of this Decree.
Article 67. Coercive measures by the levy of property whose value corresponds to the number of fines for auction 1. Just apply coercive measures levy valuable property to auctioned for personalization, held the Executive decided voluntarily not to sanction, not coercive payment when: a) individual is self-employed without authority, salary management, organization management fixed income;
b) individuals, organizations do not have an account or the amount of money sent from accounts at the Bank was not sufficient to apply remedies to deduct a portion of salary or income, to deduct the money from your account in the Bank;

c) individuals, organizations are not eligible to apply remedies to deduct or deliberately not taken coercive measures by decision deductible, non-payment of costs.
2. Just be levy's personal assets, coerced organization corresponds to the amount recorded in the decision to sanction and costs for the Organization of coercive enforcement.
3. The order and procedure of applying coercive measures levy of property for auction is made similar to the sequences, procedures apply coercive measures levy of property, property auction levy of the object being coercive enforcement of the decision of the tax administration in the area of customs provisions in section 5 chapter II to this Decree.
Article 68. By coercive measures to collect the money, other property of the object being coercive enforcement of the decision sanctioning administrative violations by individuals, other organizations are kept in individual cases, the offending organization deliberately concur pipe property 1. Just apply coercive measures to collect the money, other assets of individuals, held by individuals, other organizations are holding when individuals held violated deliberately concur pipe properties and the Customs base identified third parties are keeping the money, the property of the object to be coercive.
2. principles, sequence, procedure for application of measures implemented under the provisions of Section 6 of chapter II of this Decree.
Article 69. Coercive force perform remedial measures 1. The coercion to enforce remedial measures due to administrative violations cause compulsive decision must be in writing. In the decision must indicate the day, month, year of decision; the decision-making base; name, title of the decision; name, address of the individual, the organization being coercive, remedial measures must be taken; coercive completion time; personally, the Agency is responsible for chairing the Organization of coercive activities; the Agency has a responsibility to participate; signature and name of the decision, the Agency's decision.
The decision to enforce coercive remedial measures due to administrative violations must be sent to individuals, organizations coerced before conducting coercive 05 (five) days to make.
2. in case of coercive enforcement of remedial measures forced return of illegal benefits have been due to the implementation of administrative violations or forced to resubmit the amount equal to the value of exhibits, means of administrative violations had been consumed, a pipe, the destruction of the rules of the law of the competent person coercive decisions apply coercive measures referred to in articles 65, 66, 67, 68 of this Decree.
3. for cases of coercive enforcement of remedial measures: a) coercive decisions receipt to enforce remedial measures due to administrative violations caused, individuals, organizations are tasked with organizing the implementation of coercive decisions are coordinated with relevant agencies , mobilizing forces, the means to implement the measures already included in the decision;
b) before conducting coercive, if individuals, organizations coerced voluntarily enforce the coercive chaired the Agency established the voluntary recognition of record enforced;
c) individual cases, coerced organization deliberately absent, coercive conduct but must be representative of the local authorities and witnesses;
d) the enforcement of coercive decisions to enforce remedial measures due to administrative violations must be founded thereon and the coerced a. Report on the enforcement of coercive decisions to enforce remedial measures due to administrative violations must specify the time, place, the Agency chaired coercive conduct; individuals, organizations coerced; local government representatives and witnesses; the results. Individual or organization representative, representative of the coerced agencies have coercive decisions, local government representatives and witnesses to sign the minutes. In the event of the absence or presence that refused to sign the minutes, which are recorded in the minutes and stating the reason.
Chapter III the TERMS OF IMPLEMENTATION of Article 70. Effect 1. The Decree has effect from the day 15 December 2013.
2. Annul the Decree No. 97/2007/ND-CP of June 7, 2007 and no. 18/2009/ND-CP on February 18, 2009 by the Government regulation on sanctioning administrative violations in the field of customs and coercive enforcement of administrative decisions in the field of customs.
Article 71. Transitional provisions 1. The provisions on sanctions, rules about postponed, provided decisive enforcement sanctions and other sanctions regulations beneficial to the individual, organization, administrative violations are applicable to acts that occurred before the time of the decree to this effect that was discovered or are considering , resolve.
2. for the decision sanctioning administrative violations have been released or have been finished before the enforcement decree has effect, in which the individual, the organization sanctioned administrative offense left the complaint shall apply the provisions of the Ordinance on handling administrative violations, the Decree No. 97/2007/ND-CP of June 7, 2007 and no. 18/2009/ND-CP dated 18 February 2009 by the Government to solve.
Article 72. Tutorials, organizing the implementation of the Ministry of finance guidelines, organizing the implementation of this Decree and in coordination with State agencies, political organizations, social-political organizations, social organizations, social-professional organization advocacy, educate and mobilize the people to implement, supervise the implementation of this Decree.
Article 73. Responsibility of Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, the central cities is responsible for the implementation of this Decree.