THE MINISTRY OF FINANCE
THE GENERAL DPARTMENT OF CUSTOMS

Decision No. 694/QD-TCHQ dated March 14, 2013 of the General Department of Customs promulgating the regulations on tax inspection in Customs Sector
Pursuant to the Law on Inspection No. 56/2010/QH12 dated November 15, 2010;
Pursuant to Customs Law No. 29/2001/QH10 dated June 26, 2001 and Customs Law No 42/2005/QH11 dated June 14, 2005 on amendment and supplements to a number of articles of the Customs Law;
Pursuant to Law No. 78/2006/QH11 of November 29, 2006 on tax administration and Law No. No. 21/2012/QH13 dated November 20, 2012 amending and supplementing a number of articles of the Law on Tax Administration;
Pursuant to the Decree No. 85/2007/ND-CP dated May 25, 2007 of the Government detailing the implementation of a number of articles on the Law on Tax Administration and the Decree No. 106/2010/ND-CP dated October 28, 2010 of the Government amending and supplementing a number of articles of the Government’s Decree No. 85/2007/ND-CP dated May 25, 2007, detailing the implementation of a number of articles on the Law on Tax Administration;
Pursuant to the Decree No. 86/2011/ND-CP dated September 22, 2011 of the Government detailing and guiding the implementation of a number of articles of the Law on Inspection;
Pursuant to the Decree No. 07/2012/ND-CP dated February 09, 2012 of the Government stipulating the agency assigned to implement specialized inspection functions and operation of specialized inspection;
Pursuant to the Decree No. 82/2012/ND-CP dated October 09, 2012 of the Government on organization and operation of financial inspectorates;
Pursuant to the Decision No. 02/2010/QD-TTg dated January 15, 2010 of the Prime Minister defining functions, tasks, powers and organizational structure of the General Department of Customs, under the Ministry of Finance;
DECIDES
Article 1. To promulgate together this Decision “the rules for tax inspection procedures in Customs sector”.
Article 2.This Decision takes effect from the date of its signing.
Article 3.The head of Inspectorate Department of the General Department of Customs, the director of the General Department Customs Office, heads of units under the General Department of Customs shall implement this Decision./.
General Directorate
Nguyen Ngoc Tuc
 
PROCESS OF TAX INSPECTION IN CUSTOMS SECTOR
(Promulgated together with the Decision No. 694/QD-TCHQ dated March 14, 2013 of the General Director of the General Department of Customs)
A. GENERAL PROVISIONS
I. PURPOSES OF THE PROCESS

In order to create the unity in implementing the responsibilities of officers when conducting tax inspection on import, export goods in Customs Sector and to detect, prevent and handle promptly the violations of organizations, individuals that have the signs of tax evasion or frauds; To detect the weaknesses in management mechanism, policy, and law to propose the handling measures to the relevant authorities; to protect the benefits of the State, legal rights and benefits of agencies, organizations, individuals; to manage the tax officers, carders in the implementation of assigned tasks.