Chapter IV
COMPLAINTS AND HANDLING OF VIOLATIONS
Article 29. Complaints and complaints settlement
1) The customs declarant who does not agree with the results of determining the taxable value of the customs agencies shall have the right to appeal under the provisions of law on complaints and denunciations, or may initiate an administrative case in court under the provisions of law on procedures for settlement of administrative cases;
2) The time limit for complaints is made under the provisions of law on complaints and denunciations;
3) The order of handling complaints and denunciations is made under the provisions of law on complaints and denunciations and the provisions of relevant laws;
4) During the settlement of complaints, the customs declarants, the taxpayers must pay enough tax upon the price rates determined by the customs agencies for exports and imports;
5) General Director of Customs General Department, Heads of Customs Departments of provinces and cities establish price advisory councils for the second time complaints on the price rates determined by the customs agencies which its tendency is complex and prolonged.
Article 30. Handling of violations
1) The Customs agencies, customs cadres and officers lack sense of responsibility, violate the provisions of the Decree No.40/2007/ND-CP dated 16/3/2007 and the guidance in this Circular, causing damages to tax payers, the loss of tax money shall pay compensation for damages as stipulated in the Law No.35/2009/QH12 June 18, 2009 on liability to pay compensation of the State, at the same time:
1.1) For customs cadres and officers: Depending on the nature and seriousness of their violations, shall be disciplined or examined for penal liability according to law.
1.2) For the heads of units: To conduct regime of responsibility for the heads of units as prescribed by law.
2) Taxpayers, customs declarants violate the provisions in the Decree No.40/2007/ND-CP dated March 16, 2007 of the Government and the guidance in this Circular shall, depending on the nature and seriousness of violations shall have to pay tax according to decisions of tax imposition of customs agencies and shall be administratively sanctioned or examined for penal liability according to law regulations.