GACC Plans to Revise Proactive Disclosure System for Further Expanding the Scope of Application

On June 29, 2023, GACC solicited public comments on the Announcement of GACC on Handling Matters Related to Proactive Disclosure Violations (Exposure Draft). The deadline for feedback is July 29, 2023.

This revision is to further expand the scope of proactive disclosure, extend tax-related violations to customs violations and add circumstances affecting the application of proactive disclosure in some fields of customs violations, affecting the field of management of national export tax rebates, accuracy of customs statistics, order of customs supervision, inspection and quarantine. This revision further relaxes the time limit for proactive disclosure. The time limit for voluntary disclosure to customs within one year after the occurrence of tax-related violations is relaxed to within eighteen months after six months. This revision further relaxes the conditions for the “same” violation of customs regulations to be voluntarily disclosed to the customs again.