Document No. 1149/TCHQ-TXNK on 09 May 03, 2012 of the General Department of Customs on penalties for late payment of tax
Answer Document No. 0281/HQDNa-TXNK dated 28/02/2012 about problems penalty for late payment, the General Department of Customs has the following opinions:
If after checking clearance, detect that the actual imports inventory are less than the record books in liquidation dossier in addition to full payment of the outstanding tax amount corresponding to the difference in material between books and reality, the taxpayer shall be punished as prescribed by law (if any)
