Promulgation Authorities:  General Administration of Customs

Promulgation Date:  2022.06.30

Effective Date:  2022.07.01

Validity Status:  valid

Document Number:  Announcement [2022] No.54 of the General Administration of Customs

Announcement of the General Administration of Customs on Matters Concerning the Handling of Voluntary Disclosure of Tax-related Violations (2022)

Announcement [2022] No.54 of the General Administration of Customs

For the purposes of implementing the State Council's package of policies and measures on the economy, promoting maintenance of stability and improvement of quality of foreign trade, and helping in stabilising the economy as well as industrial chains and supply chains, matters relating to import and export enterprises or organisations that voluntary disclose their violations of Customs regulatory provisions affecting tax collection (hereinafter referred to as the "tax-related violations") prior to discovery by the Customs and promptly make correction pursuant to the requirements of the Customs are hereby announced as follows:

I   . Under either of the following circumstances, an import or export enterprise or organisation which voluntarily discloses its tax-related violations will not be subject to administrative punishment:

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

(II) voluntarily disclosing to the Customs within one year from six months following the date of occurrence of the tax-related violations; the amount of evaded or underpaid tax accounts for less than 30% of the tax payable, or the amount of evaded or underpaid tax is less than CNY1 million.

II   . Where an import or export enterprise or organisation voluntarily reports its tax-related violations in writing to the Customs and accepts the action taken by the Customs, and the Customs deem that the violation will not be subject to administrative punishment for voluntary disclosure, the import or export enterprise or organisation may apply to the Customs pursuant to the law for reduction or exemption of tax late payment fine. The Customs will grant reduction or exemption if the application complies with the provisions.

III   . Where an import or export enterprise or organisation makes voluntary disclosure and is subject to administrative punishment such as warning or a fine of not more than CNY1 million imposed by the Customs, such punishment will not be included in the enterprise creditworthiness status records certified by the Customs. Where an advanced certified enterprise voluntarily discloses its tax-related violation, the Customs will not suspend application of the corresponding administrative measures to the enterprise during the period of case filing and investigation.

IV   . The relevant provisions of this Announcement shall not apply where an import or export enterprise or organisation voluntarily discloses the same tax-related violation again to the Customs.

V   . Where an import or export enterprise or organisation voluntarily makes disclosure to the Customs, it is required to fill in a "Voluntary Disclosure Report" (see Appendix), and submit the same attached with the accounts books, documentation etc. to the Customs at the place of Customs declaration, the place of actual importation or exportation or the place of registration.

This Announcement shall remain valid from 1 July 2022 to 31 December 2023. The General Administration of Customs Announcement [2019] No. 161 shall be repealed simultaneously.

This Announcement is hereby given.

General Administration of Customs

June 30, 2022

Appendix (Only Title Translated):

Voluntary Disclosure Report