Dealing with Matters Related to Voluntary Disclosure of Tax-related Irregularities

Object
Import and export enterprises, Customs broker.

Conditions
1.Import and export enterprises and customs broker shall submit written reports to the customs before the customs find them.
2.The disclosure of the contents of the violation of customs regulations affecting the collection of taxes.

Acceptance Department and Materials
The customs of the place where the original tax was collected or the customs of the place where the enterprises is located. “Active Disclosure Report Form” (see Annex to this Announcement for details) Disclosure of relevant account books, documents and other information.

Definition of Active Disclosure
If import and export enterprises and units voluntarily report to the customs in writing their acts in violation of the customs supervision regulations and accept the customs treatment, the customs may determine that the relevant enterprises and units voluntarily disclosure them.

Not an Active Disclosure
Before the report, the customs has mastered the illegal clues; Before the report, the customs has notified the inspected person to carry out the inspection; The contents of the report are seriously untrue or conceal other illegal acts.

In order to further guide import and export enterprises and units to conduct self-examination and self-correction, abide by the law and self-discipline; improve the level of cross-border trade facilitation, and continuously improve the business environment, Shanghai Customs has announced the departments and contact information that accept the report of voluntary disclosure of tax-related violations, which can be downloaded by clicking on the link (https://shanghai.customs.gov.cn/shanghai_ customs/423405/423461/423463/26856 / 6/index.html)