Announcement No.54, 2022 of the General Administration of Customs (Announcement on Handling Matters related to Voluntary Disclosure of Tax-related Violations)

　　To implement the State Council solid steady economic package of policies and measures to promote foreign trade keep stable quality, boost steady economic industry chain supply chain, the import and export enterprises and units before the customs found that active disclosure influence behavior violation of customs supervision provisions of tax collection (hereinafter referred to as the “tax-related violations”), and handle relevant matters have been timely correction according to the customs announcement is as follows:

　　I. No administrative penalty shall be imposed on import and export enterprises or units that voluntarily disclose tax-related violations under any of the following circumstances:

　　(1) voluntarily disclosing to the Customs within six months from the date of occurrence of tax-related violations;

　　(2) voluntarily disclosing to the Customs within one year, six months after the occurrence of tax-related violations, that the amount of tax not paid or underpaid accounts for less than 30% of the amount of tax payable, or that the amount of tax not paid or underpaid is less than RMB 1 million yuan.

　　II. If an import and export enterprise or unit takes the initiative to report its tax-related violations in written form to the Customs and accepts the customs’ handling, and the Customs considers that the disclosure is not subject to administrative punishment, the import and export enterprise or unit may apply to the Customs for exemption or exemption of late payment of tax according to law. If the provisions are met, the customs shall reduce or exempt them.

　　III. If an import and export enterprise or unit makes disclosure voluntarily and is subject to administrative penalty of warning or fine of less than RMB 1 million by the Customs, it shall not be included in the record of determining the enterprise’s credit status by the Customs. If an enterprise with advanced certification takes the initiative to disclose tax-related violations, the customs shall not suspend the application of corresponding management measures to the enterprise during the investigation period.

　　IV. The relevant provisions of this announcement shall not be applied to the same tax-related violation disclosed to the Customs again by import and export enterprises or units.

　　V. If an import and export enterprise or unit discloses to the Customs voluntarily, it shall fill out the Report Form of Active Disclosure (see attachment), attach account books, documents and other materials, and report to the customs at the place of declaration, actual import and export or registration.

　　This notice is valid from July 1, 2022 to December 31, 2023. General Administration of Customs Announcement No. 161 of 2019 shall be repealed simultaneously.

Article source：The General Administration of Customs