January 16, 2019 22:51

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Conducting post clearance audit based on the application of risk management

14:03 | 07/01/2019

VCN – Customs authorities have proactively collected and analyzed information, reviewed (on the basis of applying risk management) key enterprises and areas; cases of suspecting HS code, valuation, C/O,…

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Customs authority conduct post clearance audit on the basis of collecting and analyzing information of risk management. Photo: Q.H

It is one of the guiding contents of the General Department of Vietnam Customs to strengthen the post-clearance audit in 2019.

Accordingly, the work of post clearance audit should be based on resources, on the basis of collecting and analyzing risk information from high to low toward checking and evaluating the compliance of not more than 5% of the total number of post clearance audit cases.

The works involves making detailed inspection plans, specific for each inspection, specifying the enterprise name, tax code, import and export turnover for at least 2 years, type of enterprise, tax, suspicious signs, reason for selection, expected amount of tax arrears (if any).

In the case of the post clearance audits following signs of violation and conducting post clearance audit on the basis of the principles of applying risk management, the units propose plans on the number of enterprises needing to be inspected or a list of enterprises that need to be examined (if necessary).

In particular, selecting special cases to conduct post clearance audit once a year; cases of high-risk need to be conducted every 2 years and cases of average risk need to be conducted every 3 years; Low risk cases need to be conducted every 3-5 years.

With the plan of implementing post clearance audit in 2019, the provincial customs departments will have orientations for building and proposing the unit's plan for achieving high efficiency and effective plan of post clearance audit in the next year under the provisions of the Customs Law No. 54/2014/QH13 and Decrees, Circulars guiding Customs Law. Thereby, it is necessary to ensure the classification and evaluation of enterprises based on the application of appropriate customs inspection and management measures, creating maximum conditions for facilitating enterprises in compliance of customs laws.

It is known that from 1/1/2018 to 15/11/2018, the Customs sector implemented 6,507 cases of post clearance audit, in that 1,039 cases were conducted at customs declarants' offices, 5,468 cases at customs authorities.

Through inspections, the customs authorities have conducted tax collections, tax assessments and administrative sanctions of 2,000 billion VND (increased by 16% compared to the same period in 2017); the amount of revenue collected to the State is 1,840 billion VND (increased by 3% compared to the same period in 2017, reaching 82% of the target in 2018 that was 2,235 billion VND).

By Quang Hùng/Thanh Thuy