Announcement No. 161 of 2019 of the General administration of Customs (Announcement
on Handling Issues Related to Active Disclosure of Tax-related Violations)
In order to further guide import and export enterprises and units to conduct self-inspection and self-correction, abide by the law and self-discipline, improve the facilitation of cross-border trade, and
continue to improve the business environment, import and export enterprises and units are now actively disclosing
violations of customs that affect tax collection before the customs finds out. The relevant matters concerning the handling of regulatory actions (hereinafter referred to as tax-related violations) are announced as follows:
 
     1. Import and export enterprises and entities that actively disclose tax-related violations under one of the following circumstances
shall not be subject to administrative penalties in accordance with Article 27 of the Administrative Punishment Law of the People's Republic of China:
 
     (1) Actively disclose to the customs within three months from the date of the occurrence of tax-related violations and actively eliminate the harmful consequences;
     (2) Three months after the occurrence of tax-related violations, it
shall be disclosed to the customs actively, that the proportion of the underpaid or underpaid tax is less than 10% of the tax payable, or the underpaid or underpaid tax shall be RMB 500,000 Below Yuan,
and take the initiative to eliminate the harmful consequences.
 
     2. If importing and exporting enterprises or entities actively disclose to the customs, they need to fill in the "Active Disclosure Report Form" (see attachment),
attach account books, documents and other materials, and report to the customs at the place where the original tax was collected or where the enterprise is located.
 
     3. Acts that import and export enterprises or units actively disclose and have been given a warning or a fine of less than 500,000 yuan by the customs shall
not be included in the records of the credit status of the enterprise recognized by the customs. Where a certified enterprise actively discloses tax-related violations, the
customs shall not suspend the application of corresponding management measures to the enterprise during the investigation.

This announcement will be implemented from the date of release.
     Special announcement.
 
 
General Administration of Customs
October 17, 2019