VCN- Thanks to the predetermination of suspicions, Quang Ninh Customs has successfully implemented specialized audit and post-clearance audit.
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Customs operation at Cai Lan Customs Branch, Quang Ninh Customs Department. Photo: Q.H
2017 is the first year that the Post Clearance Audit Branch (Quang Ninh Customs Department) is assigned to implement specialized audits for 4 import and export businesses via the province. Until the end of September 2017, the Branch audited reaching 75% of the plan, in which detecting 2 violation cases and collecting over 720 million VND of Tax arrears.
According to the Post Clearance Audit Branch, in order to complete a specialized audit, we need to be issued over 40 documents. Therefore, the Branch flexibly applied post-clearance audit on the specialized audit in collecting, analyzing handling information and determining suspicious signs to inspect businesses.
Through initial basic operations, the Customs force focused on inspecting and clarifying some cases such as the name of goods were not fully declared and goods were not eligible to apply HS code and tax rate or the name of goods was correctly declared but wrongly applied HS code and insufficiently declared additions in Customs value. At the same time, applying measures of physical inspection for imported goods in stores of businesses compared to the goods in dossiers, accounting book and documents of entry and exit to prove acts of wrongly declaration of businesses. Thanks to the unified plan development information collection and object assessment, and work assignment to each Customs officer, the time of on-site audits was shortened as per regulations. Businesses seriously learned from experience and corrected errors and violations in the audit conclusion, helping businesses to correctly declare the next import.
The leader of Post Clearance Audit Branch said along with specialized audits, the implementation of post-clearance audit also detected errors and promptly guided businesses. Almost businesses subject to post-clearance audit did not repeat the same errors.
The big difficulties which Customs force faced with were that some businesses did not comply regulations on post-clearance audit, especially prolong the time of providing relevant dossiers and documents related to the audit for the Customs to check, discuss and persuade enterprises. Meanwhile, the time of on-site audits was not more than 10 working days (allowed to extend once but not more than 10 working days- said by correspondent).
In addition to above difficulties, in order to enhance the efficiency of the post-clearance audit, Quang Ninh Customs Department focused on collecting information, reviewing and determining suspicious signs and violations before an audit. To do this, each Customs officer in charge of inspection has to understand responsibility and enhance knowledge of management, especially in Tax, Customs value and HS code. Besides, the force of post-clearance audit at branch level needs to accompany with department level to prevent violations right at border gate and minimize burden for the force of post-clearance audit at the department level.
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According to the leader of Post-Clearance Audit Branch, although the law and legal normative documents were the difference, specialized inspection, and post-clearance audit had a close relationship and were important tools to implement the general function of State management to assess the legal compliance of objects of inspection and audit. After detecting loopholes in the management mechanism, policy and law, the Customs will propose competent levels for handling and requesting to have measures to overcome difficulties and protect power and legal benefit of legal entities in import and export activities.
Until the end of 30 September 2017, Quang Ninh Customs Department issued 250 decisions on post-clearance audits, in which 209 audits were finished and 41 audits are being implemented.
The Department finished 169 of 204 audits in Customs offices (reaching 120% of the assigned target), detected 16.7% of unlawful businesses; 30 of 36 on-site audits (reaching 65.5% of the assigned target), detected 52.5% of unlawful businesses. Through the audits, the Customs collected 13.3 billion VND of tax arrears, reaching 89.23% of assigned target (15 billion VND) and 67% of the target (20 billion VND).
By Quang Hung/Ngoc Loan