Chapter 2:
ENFORCING THE IMPLEMENTATION OF ADMINISTRATIVE DECISIONS IN THE CUSTOMS AREA
Section 1: GENERAL PROVISIONS
Article 41. Scope and subjects of application
1. This Chapter prescribes the order and procedures for imposing coercive measures on organizations, individuals that fail to voluntarily implement the administrative decisions in the customs area within the prescribed time limit, or commit acts of dispersing property, or flee.
2. Administrative violations in the customs area being prescribed in Clause 1 this Article include:
a) The notification of the outstanding tax and the fines for deferred payment;
b) The notification of imposing tax;
c) Notification of the refunded tax amount that needs to be returned due to over-refund;
d) Other decisions on handling administrative violations in the customs area
dd) The decisions on administrative enforcement in the customs area.
Article 42. Implementation enforcement of decisions on imposing sanctions in the customs area
1. The implementation of the decisions on imposing sanctions prescribed in Clause 4 Article 9, Article 14 and the decisions on administrative enforcement prescribed in Point a, b, c and dd Clause 2 Article 41 of this Decree shall be enforced in the following cases:
a) The organizations, individuals or the guarantors fail to voluntarily implement the decisions on imposing sanctions, administrative decisions after 90 (ninety) days as from the time limit for their implementation expires;
The individuals, organizations that have not implemented the administrative decisions in the customs area disperse their property or flee.
2. For the violating individuals, organizations or their guarantors fail to voluntarily implement the decisions on imposing sanctions after 10 (ten) days as from the expiry of the time limit for implementing the decisions on sanctions against administrative violations in the customs area.
Article 43. The coercive measures
The coercive measures for implementing administrative decisions in the customs area includes:.
1. Extracting money from the enforced subjects’ accounts at State Treasuries, commercial banks or other credit institutions; requesting to block their accounts.
2. Deducting from their salaries or incomes.
3. Distraining their property, put up the distrained property on auction as prescribed by law to sufficiently collect tax and fines.
4. Taking money or property of the enforced subjects being held by other organizations and individuals.
5. Suspending the customs procedures for imported goods.
6. Coercively confiscating exhibits and means of administrative violations.
7. Enforcing the procedures of measures to remedy the consequences cause by the administrative violations.
8. Withdrawing tax codes, suspending the use of invoices.
9. Withdrawing the Business certificates, establishment and operation licenses, practice certificates.
The coercive measures stated in Clause 4, 8 and 9 this Article are separately applicable to the decisions on enforcing the implementation of the administrative decisions on tax.
Article 44. Money sources for deduction and distrained property of enforced organizations
The money sources for deduction and distrained property of organizations being enforced to implement administrative decisions in the customs area must comply with the law provisions on handling administrative violations and relevant law provisions.
Article 45. Authority to make enforcement decisions
The following persons are entitled to make decisions on one of the coercive measures prescribed in Article 43 of this Decree and shall be responsible to organize the implementation enforcement of the administrative decisions:
1. Heads of customs agencies.
2. The Director of the Smuggling Investigation and Prevention Department belonging to the General Department of Customs.
3. The Director of the Post-customs Clearance Inspection Department belonging to the General Department of Customs.
Article 46. Enforcement decisions
1. The implementation enforcement of administrative decisions shall only be carried out upon the enforcement decisions made by the competent persons prescribed in Article 45 of this Decree.
2. The decision on enforcing the implementation of administrative decisions include: Date of the decision, bases of the decision; full name, position (rank), unit of the decision-making person; full name, residence, office address of the enforced subject; reasons for enforcement; coercive measures; time and place of implementation; the agency that preside over the implementation enforcement; the cooperative agencies; the signature of the decision-making person, the seal of the decision-making agency.
3. The decisions on enforcing the implementation of administrative decisions must be sent to enforced subjects and relevant organizations, individuals within 05 (five) working days before the enforcement; for enforcement using the measures prescribed in Clause 3, 6 and 7 Article 43 of this Decree, the decisions must be sent to the Presidents of the People’s Committees of the communes, wards or towns where the enforcement is carried out before the implementation.
Article 47. The responsibilities for implementing the enforcement decisions.
1. The persons that make the enforcement decision are responsible to implement the enforcement decisions.
2. The relevant agencies, organizations and individuals are responsible to cooperate with the competent persons that make the enforcement decision, or the agencies that preside over the enforcement to implement the measures for implement the enforcement decision.
Article 48. Ensuring the order and safety during the enforcement
1. The agencies that preside over the implementation of enforcement decisions are responsible to ensure the order during the enforcement. If the presence of the Police during the enforcement is necessary, the written request must be sent to the Police department at the same level before the enforcement 05 (five) days in order to deploy forces.
3. Upon being requested to participate in keeping the order and safety of the enforcement, the Police departments are responsible to deploy forces to promptly prevent the acts of disruption or resisting the law enforcers during the implementation of the enforcement decision.
Article 49. Statute of limitation of the implementation of enforcement decisions.
1. The enforcement decision takes effect in 01 (one) year as from the date of issue.
2. If the enforced individuals, organizations deliberately avoid or delay the implementation, the statute of limitation shall be counted again from the time the avoidance or delay is ceased.
3. The coercive measures to implement the decisions on imposing sanctions prescribed in Article 43 of this Decree shall be invalidated as from the enforced tax, fines have been fully paid to the State budget, and other contents of the decisions on imposing sanctions have been done. The bases for terminating the implementation of enforcement decisions are the receipts of tax payment and fine payment to the State budget certified by State Treasuries or tax collection agencies or banking agencies that extract the tax amount, fines from the tax payers' account.
Section 2: PROCEDURES FOR TAKING COERCIVE MEASURES FOR IMPLEMENTING ADMINISTRATIVE DECISIONS IN THE CUSTOMS AREA
Article 50: Orders, procedures for taking coercive measures for implementing administrative decisions in the customs area
The orders, procedures for taking coercive measures for implementing administrative decisions prescribed in Clause 1, 2, 3, 4, 6, 7 and 9 Article 43 of this Decree shall be implemented as prescribed in the Government’s Decrees on the procedures for taking coercive measures for implementing decisions on sanctions against administrative violations, the Decrees on handling violations of law provisions on tax and enforcing the implementation of the administrative decisions on tax.
Article 51. Procedures for enforcement by suspending the customs procedures for imported goods.
1. The enforcement by suspending the customs procedures for imported goods shall be carried out in case the customs agencies fail to implement the measures prescribed in Clause 1, 3 and 4 Article 43, or fail to sufficiently collect the tax and fines after such measures are implemented.
2. The persons competent to make enforcement decisions must make enforcement decisions and post them on the customs information network within 05 (five) working days before suspending the customs procedures for imported goods.
3. The enforcement decision must specify the date of the decision, bases of the decision; full name, position, unit of the decision-making person; full name, residence, office address of the enforced organizations, individuals; the outstanding tax, fines; the signature of the decision-making person, the seal of the decision-making agency. The enforcement decisions must be sent to enforced individuals, organizations.
Article 52. Procedures for enforcement by withdrawing tax codes and suspending invoice use.
1. The enforcement by withdrawing tax codes and suspending invoice use shall be carried out in case the customs agencies fail to sufficiently collect the tax and fines implementing the implement the measures prescribed in Clause 1, 3 4 and 5 Article 43.
2. The persons that make the enforcement decision are responsible to:
a) Notifying the enforced subjects within 05 (five) working days before the enforcement;
b) Sending written requests to competent tax agencies for withdrawing tax codes and suspending the invoice use.
3. The orders, procedures for withdrawing tax codes and suspending the invoice use shall be implemented as prescribed in the Government’s Decrees on handling violations of law provisions on tax and enforcing the implementation of the administrative decisions on tax.
Tìm kiếm
Nghị định 97/2007/NĐ-CP (Bản Word)