Dispatch No. 5820/TCHQ-PC dated December 10th, 2021 of the General Department of Vietnam Customs regarding implementation of the Law on Amendments and Supplements to certain Articles of the Law on Handling of Administrative Violations No.15/2012/QH13, Decree No. 102/2021/ND-CP

This document is to synthesize new points of Law No. 67/2020/QH14, Decree No. 102/2021/ND-CP regarding penalties for administrative violations against regulations on tax and customs and request customs authorities at provinces, cities to disclose and disseminate these contents to customs declarants and taxpayers for information and implementation.

Decree No. 102/2021/ND-CP takes effect on the same date of Law No. 67/2020/QH14, from January 1st, 2022

The new contents include:

1. Regarding the definition of “recidivism;

2. Regarding principles of imposing penalties for administrative violations in cases where multiple administrative violations are committed;

3. Regarding regulations on completed and in-progress administrative violations;

4. Regarding amount of fine imposed for a violation committed under an aggravating or mitigating circumstance;

5. Regarding prohibited acts upon imposition of penalties for administrative violations;

6. Regarding abrogation, promulgation, correction, amendment of administrative sanction decisions;

7. Regarding the authority to sanction administrative violations;

8. Regarding procedures for imposing administrative penalties;

9. Regarding measures for temporary impoundment of exhibits and instrumentalities;

10. Regarding handling of temporarily impounded and confiscated exhibits and instrumentalities involved in commission of administrative violations;

11. Regarding execution of administrative sanction decisions.