Circular No. 77/2022/TT-BTC abolishes Circular No. 90/2020/TT-BTC concerning forms to be used for administrative penalties in the customs sector. This document takes effect from December 26, 2022.
Scope of application
General Department of Customs and related agencies, organizations, and individuals
Key points
- Abolish all of Circular No. 90/2020/TT-BTC (Article 1)
- Forms of administrative penalty decision and record in the customs sector shall be implemented according to the Appendix of Decree No. 118/2021/NĐ-CP (Article 2.2)
- Positive impact: Helps to simplify administrative procedures in the customs sector, reducing bureaucracy for agencies and enterprises.
- Negative impact: Related organizations and individuals need time to transition to using new forms under Decree No. 118/2021/NĐ-CP.
🌐 Social impact of this document
- Helps to simplify administrative procedures in the customs sector, reducing bureaucracy for agencies and enterprises.
- Related organizations and individuals need time to transition to using new forms under Decree No. 118/2021/NĐ-CP.
❓ Frequently asked questions
Which circular does Circular No. 77/2022/TT-BTC abolish?
Circular No. 90/2020/TT-BTC stipulates forms to be used for administrative penalties in the customs sector.
When does this circular take effect?
Circular No. 77/2022/TT-BTC takes effect from December 26, 2022.
Full text
MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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Number: 77/2022/TT-BTC
Hanoi, December 26, 2022
CIRCULAR
Repeals Circular No. 90/2020/TT-BTC dated November 11, 2020, issued by the Minister of Finance, stipulating forms used for administrative penalties in the customs sector
Pursuant to the Law on Issuing Legal Documents dated June 22, 2015 and the Law Amending and Supplementing Certain Provisions of the Law on Issuing Legal Documents dated June 18, 2020;
Pursuant to Decree No. 34/2016/NĐ-CP dated May 14, 2016, issued by the Government, detailing certain provisions and measures for implementing the Law on Issuing Legal Normative Documents; and Decree No. 154/2020/NĐ-CP dated December 31, 2020, issued by the Government, amending and supplementing certain articles of Decree No. 34/2016/NĐ-CP dated May 14, 2016, issued by the Government, detailing certain provisions and measures for implementing the Law on Issuing Legal Normative Documents;
Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director General of the General Department of Customs;
The Minister of Finance issues this Circular to repeal Circular No. 90/2020/TT-BTC dated November 11, 2020, issued by the Minister of Finance, stipulating forms used for administrative penalties in the customs sector.
Article 1. Repeal Circular No. 90/2020/TT-BTC dated November 11, 2020, issued by the Minister of Finance, stipulating forms used for administrative penalties in the customs sector.
Repeal Circular No. 90/2020/TT-BTC dated November 11, 2020, issued by the Minister of Finance, stipulating forms used for administrative penalties in the customs sector.
Article 2. Implementation clause
1. This Circular takes effect from December 26, 2022.
2. Forms of inspection reports and decisions used for administrative penalties in the customs sector shall be implemented according to the Appendix - Certain forms for administrative penalties issued together with Decree No. 118/2021/NĐ-CP dated December 23, 2021, issued by the Government, detailing certain provisions and measures for implementing the Law on Administrative Violation Handling.
3. The Director General of the General Department of Customs and relevant agencies, organizations, and individuals are responsible for enforcing this Circular.
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Place of Receipt: - Central Party Office; - General Secretary's Office; - National Assembly's Office; - President's Office; - Government Office; - Supreme People's Court; - State Audit Agency; - Supreme People's Procuracy; - Ministries, ministerial-level agencies, and government-affiliated agencies; - Vietnam Fatherland Front Central Committee; - Central Committee of the Ho Chi Minh Communist Youth Union; - Vietnam Women's Union; - Vietnam Farmers' Association; - Vietnam Veterans' Association; - Provincial People's Councils, People's Committees of centrally governed cities; - Department of Legal Normative Documents Inspection (Ministry of Justice); - Agencies under the Ministry of Finance (Legal Affairs Department, Inspectorate, Tax Policy Department, State Asset Management Bureau); - Official Gazette of the Socialist Republic of Vietnam; - Government Electronic Portal; - Ministry of Finance Portal; - Electronic Information Portal of the General Department of Customs; - Customs Departments of provinces and cities; - To be filed: VT, GDCS. (123 b). |
DEPUTY MINISTER DEPUTY MINISTER (Signed) Nguyen Duc Chi |
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