Proposal for tax exemption for damaged materials, returned and destroyed products.

Reply:

According to Clause 2, Article 7 of Circular No. 12/2015 / TT-BTC, dated January 30, 2015 of the Ministry of Finance, the cases of termination of operation of customs clearance agents and the authority to issue termination decisions are specified as follows:

1. Customs clearance agents shall be suspended from operation in the following cases:

a) Committing smuggling, trade frauds, evading taxes or colluding with goods owners to smuggle, trade frauds or tax evasion;

b) Customs clearance agents shall not strictly and fully comply with the regime of reporting to the customs offices in 3 consecutive times according to the provisions of Article 13 of this Circular;

c) Using documents not supplied by goods owners to carry out customs procedures for goods export and import;

d) Belong to the case specified at Point c, Clause 1 of this Article;

e) Customs clearance agents have written requests for operation termination.

2. When inspecting and detecting violations, the provincial / municipal Customs Departments shall report to the General Department of Customs for issuing decisions to terminate the operation of customs clearance agents according to form No. 06 issued together with this Circular. .

3. Customs clearance agents whose operation is terminated shall not be recognized as customs clearance agents within 2 years from the date of issuance of operation termination decisions.

4. In cases where agents carry out customs procedures requesting the operation termination, the official dispatches shall be sent to the General Department of Customs to issue decisions to terminate the operation of customs clearance agents.

5. When the customs procedures agent is terminated, the code of the customs clearance agent staff member shall be revoked and expired.