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THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 129/2013/ND-CP
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Hanoi, October 16, 2013
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DECREE
ON PENALTIES FOR
ADMINISTRATIVE VIOLATIONS PERTAINING TO TAXATION AND ENFORCEMENT OF
ADMINISTRATIVE DECISIONS ON TAXATION
Pursuant to the Law on Government organization dated December 25, 2001;
Pursuant to the Law on Handling administrative violations dated June
20, 2012;
Pursuant to the Law on Tax administration dated November 29, 2006;
Pursuant to the Law on the amendments to the Law on Tax administration
dated November 20, 2012;
At the request of the Minister of Finance;
The Government promulgates a Decree on penalties for violations
pertaining to taxation and enforcement of administrative decisions on taxation,
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ADMINISTRATIVE PENALTIES FOR VIOLATIONS PERTAINING TO
TAXATION
SECTION 1. GENERAL PROVISIONS
Article 1. Scope of regulation and objects of
administrative penalties for violations pertaining to taxation
1. Scope of regulation:
This Chapter deals with the violations pertaining to taxation, penalties,
remedial measures, the power to impose penalties and implement decisions on
administrative penalties for violations pertaining to taxation.
Administrative violations pertaining to taxation include violations
against the Law on Tax administration, the Law on the amendments to the Law on
Tax administration (hereinafter referred to as the Law on Tax administration);
taxes, land rents, water surface rents, land levy; revenues from mineral
extractions and other government revenues collected by tax authorities as
prescribed by law.
This Decree does not apply to administrative violations pertaining to
fees, charges, invoices, and administrative violations pertaining to taxation
on exported and imported goods.
If International Agreements to which Vietnam is a signatory prescribes
penalties for administrative violations pertaining to taxation differently from
this Decree, such International Agreements shall apply.
2. Objects of penalties for administrative violations pertaining to
taxation
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b) The credit institutions defined by the Law on credit institutions
(hereinafter referred to as credit institutions) that commit administrative
violations pertaining to taxation;
c) Relevant organizations and individuals;
Article 2. Statute of limitation, time limit for
imposition of penalties for administrative violations pertaining to taxation
1. For violations against tax procedures the time limit for issuing the
decision on penalties is 02 years from the day on which the violation is
committed. The day on which the violation is committed is the day succeeding
the deadline for tax procedure according to the Law on Tax administration. For
electronic tax procedure, the day on which the violation is committed is the
day succeeding the deadline for procedure prescribed by a competent authority.
2. For tax evasion that are not liable to criminal prosecutions,
understatement of tax payable or overstatement of tax refund, the time limit
for issuing the decision on penalties is 05 years from the day on which the
violation is committed.
The day on which the aforesaid violation is committed is the day succeeding
the deadline for submitting the tax statement on which tax is overstated,
evaded, falsified, or the day succeeding the date of the decision on tax
refund, tax exemption or tax reduction.
3. Where an individual is charged or prosecuted, or a decision to bring
the individual to criminal proceedings is issued, then a decision to suspend
the investigation or the case is issued, but signs of administrative violations
pertaining to taxation are found, the agency that issues the decision to
suspend the investigation or suspend the case shall send the decision together
with the case documents to the agency competent to impose penalties for
administrative violations pertaining to taxation within 03 days from the day on
which the decision on suspension is issued. In this case, the statute of
limitations shall comply with Clause 1 and Clause 2 of this Article. The period
during which the case is examined is included to the time limit for imposing
penalties for administrative violations.
4. Time limit for collecting tax arrears
After the deadline for imposing penalties for administrative violations
pertaining to taxation, the taxpayer is exempt from penalties but still have to
pay the outstanding tax and late payment interest over the previous 10 years
from the day on which the violation is discovered. If the taxpayer does not
apply for tax registration, he shall pay the outstanding tax and late payment
interest over the entire period before the violation is discovered.
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1. Warnings.
A warning shall be given if the violation is not severe, under mitigating
circumstances, and must receive a warning as prescribed.
2. Fines
a) For violations against tax procedures:
A fine of up to 200 million VND shall be incurred by an organization that
violates tax procedure. The maximum fine incurred by an individual that
violates tax procedure is 1/2 the fine incurred by an organization according to
the Law on Handling administrative violations.
The fines mentioned in Articles 5, 6, 7, 8 and 9 of this Decree are
applied to organizations. The fines incurred by individuals are 1/2 of those.
Households shall incur the same level of fines as individuals.
When imposing a fine for a violation against tax procedure, it is the
average level of the fine bracket for such violation. For every aggravating
circumstance or mitigating circumstance, the average level shall be
respectively increased or decreased by 20%.
A mitigating circumstance shall cancel out an aggravating circumstance and
vice versa. The fine must not be reduced below the minimum level of the fine
bracket, and must not be increased over the maximum level of the fine bracket.
b) For understatement of tax payable or overstatement of tax refund: a
fine of 20% of the outstanding tax or tax refund shall be imposed, regardless
the taxpayer is an organization or an individual.
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d) A fine in proportion to the amount that is not withdrawn and
transferred to government budget shall be imposed for the violations mentioned
in Article 12 of this Decree.
Article 4. Cases in which penalties for administrative
violations pertaining to taxation are exempt
1. The cases mentioned in Article 11 of the Law on Handling administrative
violations
2. The taxpayer has corrected the misstatement and paid tax sufficiently
before the tax authority issues a decision on tax inspection at the taxpayer’s
premises.
SECTION 2. ADMINISTRATIVE VIOLATIONS PERTAINING TO
TAXATION, PENALTIES, AND REMEDIAL MEASURES
Article 5. Penalties for late submission of the
application for tax registration, late notification of changes in the
application for tax registration
1. A warning shall be imposed for submitting the application for tax
registration or notifying changes in the application for tax registration to
the tax authority 01 - 10 days behind schedules with mitigating circumstances.
2. A fine of from 400,000 VND to 1,000,000 VND shall be imposed for
submitting the application for tax registration or notifying changes in the
application for tax registration to the tax authority 01 - 30 days behind
schedule (except for the case mentioned in Clause 1 of this Article).
3. A fine of from 800,000 VND to 2,000,000 VND shall be imposed for one of
the violations below:
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b) Failing to notify changes in the application for tax registration.
c) Failing to submit the application for tax registration without
incurring tax.
Article 6. Penalties for providing insufficient
information in the tax statement
If the incorrect or insufficient provision of information in the tax
statement mentioned in Article 31 of the Law on Tax administration (unless the
taxpayer is permitted to make a supplementary statement) is discovered after
the deadline for submitting the tax statement:
1. A fine of from 400,000 VND to 1,000,000 VND shall be imposed for making
a tax statement with insufficient or incorrect information on the list of sale
invoices of purchased and sold goods/services, or on other documents related to
tax obligations.
2. A fine of from 600,000 VND to 1,500,000 VND shall be imposed for making
a tax statement with insufficient or incorrect information on invoices and
other documents related to tax obligations.
3. A fine of from 600,000 VND to 2,500,000 VND shall be imposed for making
a tax statement with insufficient or incorrect information on the provisional
tax statement or final tax statement.
4. A fine of from 1,200,000 VND to 3,000,000 VND shall be imposed for one
of the violations below:
a) The violations mentioned in Clause 5 Article 10 and Clause 7 Article 11
of this Decree.
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Article 7. Penalties for late submission of the tax
statement
1. A warning shall be given for late submission of the tax statement 01 -
05 days behind schedule under mitigating circumstances.
2. A fine of from 400,000 VND to 1,000,000 VND shall be imposed for late
submission of the application for tax registration 01 - 10 days behind schedule
(except for the case mentioned in Clause 1 of this Article).
3. A fine of from 800,000 VND to 2,000,000 VND shall be imposed for late
submission of the application for tax registration 10 - 20 days behind
schedule.
4. A fine of from 1,200,000 VND to 3,000,000 VND shall be imposed for late
submission of the application for tax registration 20 - 30 days behind
schedule.
5. A fine of from 1,600,000 VND to 4,000,000 VND shall be imposed for late
submission of the application for tax registration 30 - 40 days behind
schedule.
6. A fine of from 2,000,000 VND to 5,000,000 VND shall be imposed for one
of the violations below:
a) Submitting the tax statement 40 - 60 days behind schedule.
b) Submitting the tax statement 90 days behind schedule without incurring
tax.
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d) Submitting the quarterly provisional tax statement 90 days behind
schedule before the deadline for submitting the final tax statement.
7. The deadline for submitting the tax statement mentioned in this Article
is the extended deadline mentioned in Article 33 of the Law on Tax
administration.
8. The fines mentioned in this Article shall not apply to the cases in
which the deadline for submitting the tax statement or paying tax is extended
as prescribed by legislation on tax administration.
9. Apart from incurring the penalties mentioned in Clauses 1, 2, 3, 4, 5,
6 of this Article, the taxpayer shall pay a late payment interest if the late
submission of the tax statement leads to late payment of tax as prescribed by
law.
Article 8. Penalties for violations against
regulations on providing information related to the determination of tax obligations
The violations of the regulations on providing information related to the
determination of tax obligations but do not lead to insufficient tax payment or
tax evasion shall incur the penalties below:
1. A fine of from 400,000 VND to 1,000,000 VND shall be imposed for one of
the violations below:
a) Providing information, documents, and legal documents related to tax
registration at the request of the tax authority 05 working days or more behind
schedule.
b) Providing information, documents, and accounting books related to tax
calculation at the request of tax authority 05 working days or more behind
schedule.
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2. A fine of from 800,000 VND to 2,000,000 VND shall be imposed for one of
the violations below:
a) Providing incorrect, insufficient information, documents, receipts,
invoices, and accounting books related to tax calculation, the account numbers,
deposit account balance to competent authorities on request.
b) Providing insufficient, incorrect data, information about the tax
obligation that must be registered without reducing the tax obligation to
government budget.
a) Not providing, providing incorrect, insufficient information and
documents related to the deposit accounts at credit institutions, State
Treasuries, and debts owed by third parties within 03 working days from the day
on which the request of the tax authority is received.
Article 9. Penalties for violations against
regulations on implementation of decisions on tax inspections, enforcement of
administrative decisions on taxation.
1. A fine of from 800,000 VND to 2,000,000 VND shall be imposed for one of
the violations below:
a) Refusing to receive the decision on inspection or enforcement of
administrative decisions on taxation.
b) Failing to implement the decision on tax inspection within 03 working
days from the deadline for implementation.
c) Denying, delaying, avoiding providing documents, invoices, receipts,
accounting books related to tax obligation within 06 working hours since the
receipt of the request from of the competent authority during the inspection at
the taxpayer’s premises.
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2. A fine of from 2,000,000 VND to 5,000,000 VND shall be imposed for one
of the violations below:
a) Failing to provide information, documents and accounting books related
to tax calculation at the request of the competent authority during the
inspection at the taxpayer’s premises.
b) Failing to implement or wrongly implementing the decision on sealing
documents, safes, warehouses, materials, machinery, equipment, workshops being
the basis for verifying tax calculation.
c) Breaking or changing the seal of the competent authority without
permission.
d) Failing to sign the inspection record within 05 working days from the
receipt of the inspection record.
dd) Failing to implement the conclusion on tax inspection, decision on
enforcement of administrative decisions on taxation made by competent
authorities.
Article 10. Penalties for understatement of tax
payable or overstatement of refundable tax
1. The cases of understatement of tax payable
and overstatement of refundable tax include:
a) The taxpayer understates the amount of tax payable or overstates the
amount of tax refunded, exempted, or reduced, but the operations that incur tax
are sufficiently recorded in accounting books, invoices and receipts.
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c) The false statement of the taxpayer has been confirmed and considered
tax invasion by the tax inspector, but it is the offence of the taxpayer under
mitigating circumstances, and the taxpayer has voluntarily pay tax to government
budget before a decision on penalties is issued by the competent authority. In
this case the tax authority shall make a record on insufficient tax statement.
d) Illegal invoices and receipts are used for recording values of
purchased goods and services in order to reduce the amount of tax payable or
increase the amount of tax refunded, exempted, or reduced, but the buyer proves
that the sellers are responsible for the use of illegal invoices, and
bookkeeping has been sufficiently done by the buyer.
2. The fines for the violations mentioned in Clause 1 of this Article is
20% of the outstanding tax, the excess refund, reduction, or exemption of tax
as prescribed by legislation on taxation.
3. The tax authority shall calculate outstanding tax, the number of days
of late payment, the late payment interest, fines, and issue a decision on
penalties for administrative violations.
4. In the cases mentioned in Clause 1 of this Article, the outstanding tax
and late payment interest shall be paid to government budget apart from the
penalties mentioned in Clause 2 of this Article.
5. If the false statement made by the taxpayer does not lead to an
increase in the amount of tax payable or a decrease in the amount of tax
exempted or reduced, or tax refund has not been given, no penalty shall be
imposed as prescribed in this Article, and Clause 4 Article 6 of this Decree
shall apply.
Article 11. Penalties for tax evasion
The taxpayer that evades tax according to Article 108 of the Law on Tax
administration, the fine shall be imposed on the amount of tax evaded as
follows:
1. A fine equal to the amount of tax evaded shall be imposed if tax
evasion is the first offence of the taxpayer and does not fall into the cases
mentioned in Article 10 of this Decree, or it is the second offence with at
least 02 mitigating circumstances when the taxpayer commits one of the
violations below:
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b) Using illegal or invalid invoices and documents for making the tax
statement that leads to a decrease in the amount of tax payable or an increase
in the amount of tax refunded, exempted, or reduced.
c) Making false documents about the destruction of goods that leads to a
decrease in the amount of tax payable or an increase in the amount of tax
refunded, exempted, or reduced.
d) Issuing sale invoices that contain incorrect quantities or values to
understate tax.
dd) Failing to record the revenues related to tax calculation in
accounting books; failing to make statements or making incorrect statements
that lead to a decrease in the amount of tax payable or an increase in the
amount of tax refunded, exempted, or reduced.
e) Failing to issuing invoices when selling goods or services, or writing
lower values of goods than the actual values on invoices that are discovered
after the deadline for submitting the tax statement.
g) Using tax-free goods, goods eligible for tax exemption for improper
purposes without reporting the change of their purposes and submit tax
statement to the tax authority.
h) Falsifying the accounting books and documents that leads to a decrease
in the amount of tax payable or an increase in the amount of tax exempted or
reduced.
i) Destroying the accounting books and documents that leads to a decrease
in the amount of tax payable or an increase in the amount of tax exempted or
reduced.
k) Using illegal invoices and documents in other cases to miscalculate the
amount of tax payable or refunded.
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2. A fine of equal to 1.5 times the tax evaded shall be imposed if the
taxpayer commits one of the violations in Clause 1 of this Article for the
first time under an aggravating circumstance, or commits it for the second time
under a mitigating circumstance.
3. A fine of equal to 2 times the tax evaded shall be imposed if the taxpayer
commits one of the violations in Clause 1 of this Article for the first time
under aggravating circumstances, or commits it for the second time under a
mitigating circumstance.
4. A fine of equal to 2.5 times the tax evaded shall be imposed if the taxpayer
commits one of the violations in Clause 1 of this Article for the second time
under an aggravating circumstance, or commits it for the third time without any
mitigating circumstance.
5. A fine of equal to 3 times the tax evaded shall be imposed if the
taxpayer commits one of the violations in Clause 1 of this Article for the
second time under two aggravating circumstances or more, or commits it for the
third time under an aggravating circumstance, or commit it for the fourth time
onwards.
6. Apart from the penalties for tax evasion mentioned in Clauses 1, 2, 3,
4, 5 of this Article, the evaded tax shall be paid to government budget. the
late payment interest on the evaded tax is exempt.
The tax evaded is the amount of tax payable to government budget as
prescribed by law, which is found and specified by the competent authority in
the inspection record.
7. If the violations mentioned in Points b, c, d, dd, e, g, h, i, k Clause
1 of this Article are discovered before the deadline for submitting the tax statement,
or discovered after such deadline but the amount of tax payable is not reduced,
or tax refund is not given, or the amount of tax refunded or reduced is not
increased, only the violations pertaining to tax procedure mentioned in Clause
4 Article 6 of this Decree shall be penalized.
Article 12. Penalties for administrative violations
committed by credit institutions
The credit institution that fails to transfer tax, fines, interest on late
payment of tax, interest on late payment of fines from the taxpayer’s account
to the state account under the decision on enforcement made by the tax
authority shall incur penalties if at that time, the account balance of the
taxpayer is ample to pay such amounts. Within 10 days from the deadline for
making the transfer as prescribed in Clause 2 Article 28 of this Decree, the
tax authority shall make a record and issue a decision to penalize the credit
institution. The fine is proportional to the amount of money that is not
transferred to government budget under the decision on enforcement.
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Article 13. Penalties for administrative violations
committed by relevant organizations and individuals
1. A fine of from 2,500,000 VND to 5,000,000 VND shall be incurred by any
individual, or a fine of from 5,000,000 VND to 10,000,000 VND shall be incurred
by any organization that collaborates, conceals the tax evasion of the
taxpayer, fails to implement the decision on enforcement, (except for the
failure to transfer money from the taxpayer’s account prescribed in Article 12
of this Decree). A criminal prosecution shall be initiated if signs of criminal
offences are found.
2. Any organization or individual that fails to provide information or
provides insufficient information about tax payable by the taxpayer, his
account at credit institutions or State Treasuries shall incur the penalties
mentioned in Clause 1 of this Article.
3. The party the guarantee the fulfillment of tax obligation shall pay
tax, interest on late payment of tax, fines, and interest on late payment of
fines on the taxpayer behalf’s in accordance with the guarantee agreements if
the taxpayer fails to pay them to government budget.
The guarantor fails to pay the outstanding tax, interest on late payment of
tax, fines, and interest on late payment of fines (if any) on the taxpayer’s
behalf when the taxpayer fails pay them by the deadline imposed by the tax
authority, the guarantor shall pay an interest on the deferred payment of tax
at 0.07% per day, and an interest on the deferred payment of fine at 0.05% per
day, and be subject to enforcement measures prescribed in Clause 3 Article 18
and Article 19 of this Decree,. The procedure for taking enforcement measures
are similar to those applied to taxpayers.
SECTION 3. THE POWER TO IMPOSE PENALTIES, EXEMPT,
REDUCE FINES FOR ADMINISTRATIVE VIOLATIONS PERTAINING TO TAXATION
Article 14. The power to impose penalties for
administrative violations pertaining to taxation of tax authorities
1. Duty officials of tax authorities are entitled to:
a) Give warnings.
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2. The leader of the tax team is entitled to:
a) Give warnings.
b) Impose fines of up to 5,000,000 for the violations pertaining to tax
procedure prescribed in this Decree.
3. Directors of Sub-departments of taxation, within the locality under
their management, are entitled to:
a) Give warnings.
b) Impose fines of up to 5,000,000 for the violations mentioned in
Articles 5, 6, 7, 8, 9 and 13 of this Decree.
c) Impose fines for the violations mentioned in Articles 10, 11, and 12 of
this Decree.
d) Take the remedial measures mentioned in Clause 4 Article 10 and Clause
6 Article 11 of this Decree.
4. Directors of Departments of taxation, within the locality under their
management, are entitled to:
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b) Impose fines of up to 140,000,000 for the violations pertaining to tax
procedure prescribed in Articles 5, 6, 7, 8, 9 and 13 of this Decree.
c) Impose fines for the violations mentioned in Articles 10, 11, and 12 of
this Decree.
d) Take the remedial measures mentioned in Clause 4 Article 10 and Clause
6 Article 11 of this Decree.
5. The Director of the General Department of Taxation is entitled to:
a) Give warnings.
b) Impose fines of up to 200,000,000 for the violations pertaining to tax
procedure prescribed in Articles 5, 6, 7, 8, 9 and 13 of this Decree.
c) Impose fines for the violations mentioned in Articles 10, 11, and 13 of
this Decree.
d) Take the remedial measures mentioned in Clause 4 Article 10 and Clause
6 Article 11 of this Decree.
6. The power to impose penalties for violations pertaining to tax
procedure of the persons mentioned in Clauses 1, 2, 3, 4, and 5 of this Article
is applied to violations committed by organizations. The level of fine they may
impose on individuals is 1/2 of that applied to organizations. The power to
impose penalties for understatement of the amount of tax payable or
overstatement of the amount of tax refunded, or tax evasion shall comply with
Clause 2 Article 109 of the Law on Tax administration.
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Article 15. The power to impose penalties for administrative violations
pertaining to taxation of Presidents of the People’s Committees shall comply
with legislation on handling administrative violations.
Article 16. Exemption, reduction of fines for
administrative violations pertaining to taxation; exemption and reduction
procedure
1. The individual that carries a fine from 3,000,000 for administrative
violations pertaining to taxation is entitled to request a reduction or
exemption of the fine if they face special or unexpected economic difficulties
due to natural disasters, conflagration, calamities, accidents, epidemics, or
fatal diseases.
The maximum reduction is the remaining fine in the decision on penalties
and shall not exceed the value of damaged assets, goods, and treatment cost.
2. An application for fine exemption or reduction consists of:
a) A written request for fine exemption or reduction, specifying:
- The reasons for requesting the exemption or reduction;
- The values of damaged assets and goods due to natural disasters,
conflagration, calamities, accidents, epidemics, the cost of treatment for
fatal diseases;
- The amount of fine incurred.
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c) A certification made by the People’s Committee of the commune where the
taxpayer resides or where damaged assets are situated. If the individual
suffers from a fatal disease, it is required to have a certification of the
medical facility and documents proving the treatment cost.
3. The procedure and power to decide fine exemption or reduction shall
comply with Clause 2 Article 77 of the Law on Handling administrative
violations.
4. No reduction of exemption shall be given if the decision on penalties
for administrative violations pertaining to taxation has been implemented or
the time limit for resolving complaints has passed as prescribed by law.
Chapter 2.
ENFORCEMENT OF ADMINISTRATIVE DECISIONS ON TAXATION
SECTION 1. GENERAL PROVISIONS
Article 17. Scope of regulation and subjects of
application
1. Scope of regulation:
This Chapter deals with the cases of enforcement, measures for enforcement
of administrative decisions on taxation, principles, power, procedure for
taking measures for enforcement of administrative decisions on taxation (except
for suspension of customs procedure for exported and imported goods).
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2. Subjects of application
a) The organizations and individuals subject to
enforcement of administrative decisions on taxation as prescribed by the Law on
Tax administration.
b) Tax authorities and tax officials.
c) The persons entitled and obliged to enforce
administrative decisions on taxation.
d) State agencies, organizations and individuals
related to the enforcement of administrative decisions on taxation.
Article 18. Cases of
enforcement of administrative decisions on taxation.
1. The cases in which taxpayers are subject to
enforcement of administrative decisions on taxation:
a) The taxpayer owes tax and interest on late
payment of tax over 90 days from the deadline for paying tax or the extended
deadline for paying tax.
b) The taxpayer that owes tax, interest on late
payment of tax and fines is suspected of concealing goods or making a getaway.
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2. The credit institution fails to comply with
the decision on administrative penalties for violations pertaining to taxation
according to the Law on Tax administration and the Law on Handling
administrative violations.
3. If the payment of tax, interest on late
payment of tax, fines, and interest on late payment of fines is guaranteed and
the taxpayer fails to make such payment to government budget by the deadline,
the guarantor shall make such payment on the taxpayer’s behalf. If those
amounts are not sufficiently paid after 90 days from the deadline, the
guarantor shall be subject to enforcement in accordance with the Law on Tax
administration and the Law on Handling administrative violations.
4. State Treasury fails to transfer money from
the account of the entity subject to enforcement (hereinafter referred to as
subject) to government budget under the decision on administrative penalties
for violations pertaining to taxation issued by the tax authority.
5. Relevant organizations and individuals fail
to comply with decision on administrative penalties for violations pertaining
to taxation issued by competent authorities.
6. Where the tax authority issues a decision to
allow the taxpayer to pay outstanding tax and fines in installments according
to the Decrees elaborating the implementation of the Law on Tax administration,
the Law on the amendments to the Law on Tax administration, and Article 79 of
the Law on Handling administrative violations, enforcement measures shall not
be taken during the payment term.
Article 19. Enforcement
measures
The measures for enforcing administrative
decisions on taxation include:
1. Withdraw money from the subject’s accounts at
State Treasuries and credit institutions; request account blockade.
2. Deduct part of the salary or income.
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4. Distrain assets, sell distrained assets at
auctions to recover outstanding tax, interest on late payment of tax, fines,
interest on late payment of fines.
5. Collect money or other assets of the subject
that are held by other organizations or individuals.
6. Revoke the Certificate of Business
registration, Certificate of Enterprise registration, license for establishment
and operation, or practice certificate.
7. The application for the enforcement measures
mentioned in Clauses 1, 2, 3, 4, 5 and 6 is specified in Sections 2, 3, 4, 5,
6, and 7 of this expenses. If a decision on taking the next measure has been
issued but the conditions for taking the previous measure are available, the
issuer of the decision on enforcement is entitled to take the previous measure
to sufficiently collect tax and fines.
If the taxpayer that owes outstanding tax,
interest on late payment of tax, fines, or interest on late payment of fines is
suspected of making a getaway or concealing his assets, the person competent to
issue the enforcement decision shall take appropriate enforcement measures to
ensure the repayment of tax debt.
The Ministry of Finance shall specify the order
and time limit for each enforcement measure, the procedure for identifying
taxpayers suspected of making a getaway or concealing their assets.
Article 20. Sources of
money and distrained assets of the organizations enforced to implement
administrative decisions on taxation
The sources of money and distrained assets of
the organizations enforced to implement administrative decisions on taxation
shall comply with legislation on penalties for administrative violations and
relevant laws.
Article 21. The power to
decide enforcement of administrative decisions on taxation
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1. Directors of Sub-departments of taxations,
Directors of Departments of Taxation, the Director of the General Department of
Taxation have the power to decide enforcement of administrative decisions on
taxation and take the enforcement measures mentioned in Clauses 1, 2, 3, 4, 5,
Article 19 of this Decree.
2. Presidents of the People’s Committees of
districts and provinces have the power to decide the enforcement of decision on
penalties for administrative violations pertaining to taxation under their
management.
3. If the enforcement measures in Clause 6
Article 19 of this Decree are taken, the tax authority shall request the agency
that issued the Business certificates, Certificate of Business registration,
license for establishment, or practice certificate to revoke such certificate
or license.
Article 22. The power to
decide enforcement of administrative decisions on taxation
1. The persons mentioned in Article 21 of this
Decree have the power to issue decision on enforcement of administrative
decisions on taxation they issue or their inferiors issue without adequate
resources to carry out and request the superior agency in writing to issue the
decision on enforcement..
2. The Directors of Departments of Taxation
shall issue decisions on if the Director of the Sub-department of taxation but
the subject is under the management of multiple sub-departments of taxation in
the same province.
3. The Director of the General Department of
Taxation shall issue decisions on enforcement if the subject is under the
management of multiple Departments of Taxation.
Article 23. Responsibility
to implement decisions on enforcement
1. The person that issues the decision on
enforcement of administrative decisions on taxation is responsible for
organizing the implementation of the decision on enforcement.
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2. The organization or individual that receives
the decision on enforcement shall implement it and incur the cost of
enforcement.
3. The People’s Committee of the commune where
the subject is situated shall direct relevant agencies to cooperate with the
tax authority in the enforcement of administrative decisions on taxation.
4. The police are responsible for the order,
safety, and shall cooperate with the tax authority during the enforcement at
the request of the person that issues the decision on enforcement.
5. The organizations and individuals related to
the subject shall cooperate in the enforcement at the request of the person
that issues the decision on enforcement.
Article 24. Time limits for
implementing decisions on enforcement
1. A decision on enforcement of administrative
decisions on taxation takes effect within 01 year from its issuance date. The
decisions on enforcement of administrative decisions on taxation by
transferring money from the subject’s account shall take effect within 30 days
from its issuance date.
2. If the subject deliberately avoids or delays
the implementation of the decision on enforcement, the time limit shall begin
again when the avoidance or delay is stopped.
3. The measures for enforcement of
administrative decisions on taxation mentioned in Clause 1 of this Article are
terminated when the enforced tax, interest on late payment of tax, fines,
interest on late payment of fines are paid to government budget. The basis for
terminating the decision on tax enforcement is the documents proving the
sufficient payment of tax, interest on late payment of tax, fines, interest on
late payment of fines to government budget that are certified by State
Treasuries, tax collectors, or the credit institutions that transfer money from
the subject’s accounts.
SECTION 2. ENFORCEMENT BY
WITHDRAWING MONEY FROM TAXPAYER’S ACCOUNTS; REQUEST FOR ACCOUNT BLOCKADE
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The organizations and individuals that fail to
comply with the decisions on penalties, decisions on remedial measures,
administrative decisions on taxation, or fails to pay for the enforcement cost
shall have their accounts at credit institutions and State Treasury withdrawn.
Article 26. Verifying
information about subject’s accounts
1. The taxpayer shall notify the tax authority
of the account numbers and the credit institutions and State Treasuries where
their accounts are opened.
2. The person entitled to issue the decision to
withdraw money from the subject’s accounts at credit institutions and State
Treasuries are entitled to request credit institutions and State Treasuries in
writing to provide information about the subject’s account numbers and balance.
The person entitled to issue the decision on
enforcement is responsible for the confidentiality of the information about the
subject’s accounts, which is provided by credit institutions and State Treasuries.
Article 27. Decision on
enforcement by withdrawing money from accounts
1. The decision on enforcement by withdrawing
money from accounts must specify its issuance date, its basis, full name and
workplace of the decision issuer, the amount of money being withdrawn (written
on the decision on administrative penalties and the cost of enforcement until
the end of the 5-day time limit before the enforcement); the reasons for
withdrawal; full name, tax codes, account numbers of the subject, names and addresses
of the credit institutions where the accounts are opened; state account
numbers; names, addresses of State Treasuries where state accounts are opened,
method of transfer; deadline for implementation; signature and seal of the
issuer of the decision on enforcement.
2. If the subject’s accounts must be blocked,
the decision on enforcement must specify whether part or the whole account is
blocked, which is equal to the amount of money being withdrawn from the account
to enforce the administrative decisions.
3. The decision on enforcement by withdrawing
money from accounts shall be sent to the organization or individual whose money
is withdrawn, the State Treasuries and credit institutions where the accounts
are opened, and relevant agencies at least 05 days before the enforcement.
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1. Provide necessary information about the
numbers and balance of the subject’s accounts opened at their unit within 03
working days from the receipt of the request from the issuer of the decision on
enforcement.
2. Transfer money to the state account at a
State Treasury written in the decision on enforcement within 05 days from the
day on which the decision on enforcement is received, and notify the transfer
to the agency that issued the decision on enforcement and the subject.
3. If the account balance is lower than the
amount payable, it is still transferred to the state account written in the
decision on enforcement. The subject shall be notified of the transfer. The
transfer shall be made without the consent of the subject.
4. Part or the whole account of the subject
shall be blocked upon the receipt of the decision on enforcement (if the
blockade is required by the decision on enforcement).
5. Notify the agency that issued the decision on
enforcement of the expiration of the decision on enforcement while the
subject’s account balance is not sufficient.
6. If the money in the subject’s account is not
transfer to government budget under the decision on enforcement, penalties for
administrative violations pertaining to taxation shall be imposed as prescribed
in Article 12 of this Decree.
Article 29. Procedure for
collecting money by withdrawing money from accounts
Money in the subject’s accounts shall be
withdrawn based on the receipts. Receipts shall be used for transferring money
withdrawn from the accounts to relevant parties.
The Ministry of Finance shall specify the time
and procedure for taking the enforcement measure prescribed in this Section.
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Article 30. Entities that
have part of their salaries or incomes deducted.
The enforcement by deducting part of salaries or
incomes is applied to the subjects that earn salaries or incomes at an
organization as prescribed by law.
Article 31. Decision on
deducting part of an individual’s salary or income
1. The decision on deducting part of an
individual’s salary or income must specify its issuance date, name and address
of the organization that manage the individual’s salary or income; the amount
of deducted income (written on the decision on penalties for administrative
violations and enforcement cost until the end of the 5-day time limit before
the enforcement), the reasons for deduction, name and address of the State
Treasury to which money is transferred, the method of transfer, time of
transfer; signature and seal of the decision issuer.
2. The decision on enforcement shall be sent to
the individual or the organization that manages his salary or income, and
relevant organizations at least 05 days before the enforcement.
Article 32. Level of
deduction of part of an individual’s salary or income
1. Only part of the salary, wage, or income
equal to the amount of money written in the administrative decision on taxation
made shall be deducted.
2. The deduction is not lower than 10% and not
over 30% of total salary and monthly allowance of the individual. Deduction
from other incomes shall depend on the actual incomes, but not to exceed 50% of
the total income.
Article 33. Obligations of
the employer that manages the individual’s salary, wage or income
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1. Transfer part of the salary or income of the
subject to government budget in accordance with the decision on enforcement
from the latest salary or income payment until tax, interest on late payment of
tax, fines, and interest on late payment of fines are sufficiently paid
according to the decision on enforcement, notify the transfer to the issuer of
the decision on enforcement and the subject;
2. Transfer part of the subject’s salary or income
of the individual to government budget in accordance with the decision on
enforcement, and notify the issuer of the decision on enforcement;
3. If the subject’s labor contract is terminated
while tax, interest on late payment of tax, fines, and interest on late payment
of fines are not sufficiently deducted from the salary, the employer shall
notify the issuer of the decision on enforcement within 05 working days from
the termination date of the labor contract;
4. The income managers that deliberately avoid
implementing decision on enforcement shall incur administrative penalties as
prescribed in Article 13 of this Decree.
SECTION 4. ENFORCEMENT BY
INVALIDATING INVOICES
Article 34. Entities that
have their invoices invalidated
Invoices shall be invalidated when all
conditions below are satisfied:
1. The tax authority fails to take the
enforcement measures mentioned in Clause 1 and Clause 2 Article 19 of this
Decree, or tax, interest on late payment of tax, fines, and interest on late
payment of fines are not sufficiently collected by the deadline imposed by the
Ministry of Finance, or in the case mentioned in Clause 7 Article 19 of this
Decree, or at the request of the customs according to the Decrees on penalties
for administrative violations and enforcement of current provisions on customs.
2. The invoices are purchased from Departments
of Taxation, or printed, ordered by the organization or individual; the
electronic invoices of which the issuance has been announced.
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1. A decision on invoice invalidation must
specify: the date of the decision, basis for the decision, full name, position
and workplace of the decision issuer; full name, residence address and office
address of the subject, reasons for invoice invalidation, enforcement duration,
the agency organizing the implementation of the decision on enforcement,
cooperating agencies, signature of the decision issuer, seal of the agency that
issues the decision.
2. The notice of invoice invalidation must specify:
the date of the notice, the basis for the notice, full name, position, and
workplace of the notice issuer, full name, residence address and office address
of the subject, tax code (if any); reasons for invoice invalidation, numbers of
invalidated invoices.
Article 36. Procedure for
invoice invalidation
1. The head of the tax authority shall notify
the subject at least 03 working days before issuing the notice of invoice
invalidation.
2. When taking this enforcement measure, the tax
authority must issue a decision on enforcement and announce the numbers of
invalidation invoices on the media.
3. The tax authority shall announce the
termination of this enforcement measure when the subject sufficiently pays the
outstanding tax, interest on late payment of tax, fines, and interest on late
payment of fines to government budget (unless the time limit for implementing
the decision on enforcement is over according to Clause 1 Article 24 of this
Decree).
4. Where the customs authority requests the tax authority
issues a decision on enforcement by invoice invalidation, the tax authority
shall follow the procedure mentioned in Clauses 1, 2, and 3 of this Article and
send it to the customs authority. The customs authority shall immediately
notify the tax authority when sufficient outstanding tax, interest on late
payment of tax, fines, and interest on late payment of fines are collected for
the tax authority to announce the termination of this enforcement measure.
The Ministry of Finance shall specify the procedure
for taking this enforcement measure.
SECTION 5. ENFORCEMENT BY
DISTRAINING ASSETS AND SELLING DISTRAINED ASSETS AT AUCTION
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Organizations and individuals that have their
assets distrained for sale at auction when they fail to voluntarily implement
the administrative decisions on taxation or fail to pay for the enforcement
costs, including:
1. Freelance workers without salary or income
managers.
2. The organizations and individuals without
accounts at credit institutions or of which account balance is not sufficient
to deduct.
3. The organizations and individuals that are
not subject to the enforcement measures mentioned in Clauses 1, 2, and 3,
Article 19 of this Decree, or fines, interest on late payment of tax, fines and
interest on late payment of fines are not sufficiently collected after taking
such measures, or in the cases in Clause 7 Article 19 of this Decree.
4. Assets shall not be distrained if the
taxpayer is an individual undergoing medical treatment at a legitimate medical
facility.
Article 38. The assets
below shall not be distrained
1. For individuals:
a) The only house of the subject and his family.
b) Drugs, food serving essential needs of the
subject and his family.
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d) Clothes and primary appliances of the subject
and his family.
dd) Objects of worship; relics, medals,
certificates of merit.
2. For businesses:
a) Drugs, equipment, instruments and assets that
belong to medical facilities, unless they are for sale; food, instruments and
assets serving mid-shift meals of workers.
b) Kindergartens, schools and the equipment,
instruments that belong to such facilities, provided they are not for sale.
c) Equipment, instruments and tools for
assurance of occupational safety, fire safety, and prevention of environmental
pollution.
d) Infrastructure serving public interests,
national defense and security.
dd) Materials, finished products, semi-finished
products being harmful chemicals banned from sale.
e) Materials and semi-finished products in a
closed production line.
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If the agency or organization earns incomes from
other legitimate operations, the assets bought with such incomes shall be
distrained, except for:
a) Drugs, equipment, instruments and assets that
belong to medical facilities, unless they are for sale; food, instruments and
assets serving mid-shift meals of officials.
b) Kindergartens, schools and the equipment,
instruments that belong to such facilities, provided they are not for sale.
c) Equipment, instruments and tools for
assurance of occupational safety, fire safety, and prevention of environmental
pollution.
d) Office premises.
Article 39. Decision on
enforcement by asset distraint
1. The decision on asset distraint must specify
its issuance date, basis for decision, full name, position and workplace of the
decision issuer; full name, residence address, office address of the asset
owner; the amount of fines, location of distraint, signature of the decision
issuer, seal of the agency that issues the decision.
2. The asset distraint must be notified to the
asset owner, the People’s Committees of the commune where the individual
resides or the organization is situated at least 05 days before the
enforcement, unless the notification would obstruct the distraint.
Article 40. Procedure for
asset distraint
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2. The person that issues the decision on
enforcement or the person assigned to implement the decision on enforcement
shall organize the distraint.
3. The subject or an adult in his family, the
representative of the organization that has its assets distrained, the
representative of the local government, and witnesses must be present during
the distraint.
The individual or adult in his family is
deliberately absent, the asset distraint shall be carried out at the presence
of the representative of the local governments and the witnesses.
4. The subject is entitled to decide which
assets to be distrained first. The person that organizes the distraint must
accept such request if it does not affect the distraint.
If the subject does not decide which assets to
be distrained first, the assets under private ownership shall be distrained
first.
5. The assets under a co-ownership of the
subject and other people shall only be distrained if the subject has no private
assets or his private assets are not sufficient to implement the decision on
enforcement. If assets are under dispute, they shall still be distrained. The
co-owners of such assets shall be provided with information about their rights
to file lawsuits.
The agency that carries out the distraint shall
notify the co-owners of the time and location of distraint. If no lawsuit is
filed after 03 months from the date of distraint, the distrained assets shall
be sole at auction as prescribed by legislation on asset auction.
6. If the subject fails to sufficiently pay
outstanding tax, interest on late payment of tax, fines, and interest on late
payment of fines within 30 days from the date of distraint, the tax authority
is entitled to sell the distrained assets at auction to collect such amounts.
Article 41. Record on asset
distraint
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2. The distraint organizer, the representative
of the organization that has its assets distrained, the individual that has his
asset distrained or his representative; the witnesses, the representative of
the local governments (or the workplace of the individual) shall sign on the
record. If one of them is absent or refuses to sign on the record, the absence
or refusal and its reasons must be written in the record.
3. The record on distraint shall be made into 02
copies. 01 copy is kept by the agency that issues the decision on enforcement,
01 copy is sent to the individual or organization that has their assets
distrained right after the record is made.
Article 42. Transfer of
distrained assets
1. The distraint organizer shall select one of
the following methods to preserve the distrained assets:
a) Request the subject or his family, the asset
manager or user to preserve them.
b) Request one of the co-owner to preserve the
assets if they are under a co-ownership
c) Request a capable organization or individual
to preserve assets.
2. Assets being jewels gold, silver, precious
metals, jewels, foreign currencies, shall be managed by State Treasuries;
Assets being industrial explosives, gadgets, historical or cultural items,
national treasures, relics, valuable forestry products shall be managed by specialized
agencies.
3. When transferring distrained assets, the
distraint organizer shall make a record specifying: the date of transfer, full
name of the organizer, representative of the subject, the person requested to
preserve assets; the witnesses; quantity and condition (quality) of assets;
rights and obligations of the person assigned to preserve assets.
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Each copy of the record shall be kept by the
distraint organizer, the person assigned to preserve assets, the representative
of the subject, and the witnesses.
4. The person assigned to preserve assets shall
have the preservation cost covered, except for the persons mentioned in Point a
Clause 1 of this Article.
5. if assets are damaged, swapped, lost, or
destroyed, the person assigned to preserve assets shall provide compensation
and incur penalties as prescribed in this Decree or face a criminal prosecution
as prescribed by criminal law.
Article 43. Valuation of
distrained assets
1. The distrained assets shall be valuated at
the office of the organization or house of the individual that has their assets
distrained, or where distrained assets are kept (unless a Valuation council
must be established).
2. Distrained assets shall be valuated under an
agreement between the organizer and the representative of the subject (and the
co-owner if distrained assets are under a co-ownership). The time limit for
reaching an agreement on prices is 05 working days from the date of distraint.
If an agreement on the price of the distrained
asset that is valued under 1,000,000 VND or quickly degenerates cannot be
reached, the issuer of the decision on enforcement shall impose the price.
3. If the distrained asset valued at 1,000,000
VND or more is hard to be valuated or the parties fail to reach an agreement on
the price, the issuer of the decision on enforcement shall request the
competent authority to establish a Valuation council within 15 days from the
date of distraint. The issuer of the decision on enforcement is the president
of the council, the representatives of relevant finance agencies and
specialized agencies are members.
Within 07 working days from the date of
establishment, the Valuation council shall carry out the valuation. The
representative of the organization or individual may offer opinions about the
valuation, but the final decision shall be made by the Valuation council.
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4. The asset valuation must be recorded in
writing, specifying the time and location of valuation, participants in the
valuation, names and values of the valuated assets, signatures of the
participants and asset owners.
Article 44. The power to
establish the Valuation council
1. The President of the People’s Committees of
the district shall decide the establishment of valuation councils if the
administrative enforcement is within the competence of the government of the
district or commune.
2. The President of the People’s Committees of
the province shall decide the establishment of valuation councils if the
administrative enforcement is within the competence of the provincial
government.
3. The establishment of the Valuation council at
central agencies shall be decided by relevant Ministers, after reaching an
agreement with the Minister of Finance and relevant Ministries.
Article 45. Tasks of the
Valuation council
1. Study and suggest the organization and
contents of the valuation council’s meeting.
2. Prepare necessary documents for the
valuation.
3. Carry out the valuation.
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Article 46. Transferring
assets distrained for sale at auction
1. Within 03 days from the day on which the decision
on distraint is issued, the organizer shall sign an auction contract with a
professional auction organizer to sell assets at auction.
2. The transfer of distrained assets to the
auction organizer must be recorded in writing. The record must specify: the
date of transfer, the transferor, the transferee and their signatures; the
quantity and condition of assets. The asset transfer dossier consists of: the
decision on asset distraint, documents related to the legitimate ownership and
rights to use (if any); the valuation record and transfer record.
3. If the distrained assets are so bulky that
the auction organizer cannot keep, a preservation contract may be signed with
the place where the assets are kept after the transfer is completed. The
preservation cost shall be defrayed by the money collected from the auction.
4. After the distrained assets are transferred
to the auction organizer, the procedure for auction shall comply with
legislation on property auction.
5. If the assets are under a co-ownership, the
co-owners shall be favored at the auction.
6. If the money collected from the auction is
more than the sum of amount written in the decision on penalties and the
enforcement cost, the difference shall be returned to the subject within 10
days from the date of auction.
Article 47. Transferring
the asset ownership
1. The buyer of distrained assets has the
ownership of such assets recognized and protected by law.
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3. An ownership transfer dossier consists of:
a) A copy of the decision on distraining assets
for sale at auction.
b) The auction record.
c) Other papers related to the assets (if any).
SECTION 6. ENFORCEMENT BY
COLLECTING THE SUBJECT’S MONEY OR ASSETS THAT ARE HELD BY ANOTHER ORGANIZATION
OR INDIVIDUAL
Article 48. The scope of
collecting the subject’s money or
assets that are held by a third party
The subject’s money or assets that are held by a
third party shall be collected when all the conditions below are satisfied:
1. The tax authority fails to take the
enforcement measures mentioned in Clauses 1, 2, 3, and 4 Article 19 of this
Decree, or such measures have been taken but the outstanding tax, interest on
late payment of tax, fines and interest on late payment of fines are not
sufficiently collected, or in the cases mentioned in Clause 7 Article 19 of
this Decree.
2. The tax authority has evidence that a third
party owes a debt to the subject or is holding the subject’s assets or money.
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1. The third party owes a due debt to the
subject, or is holding the subject’s assets or money.
2. If the subject’s money or assets is held by a
third party being a subject of secured transactions or bankruptcy, the money
and assets shall be collected from the third party in accordance with
legislation on bankruptcy and secured transactions.
3. The amount of money paid to government budget
by the third party on behalf of the subject is considered a payment on behalf
of the subject.
The competent authority shall notify the subject
and relevant agencies of such payment
Article 50. Procedure for
collecting the subject’s money/assets
held by the third party
1. The tax authority shall request the third
party, which is holding the subject’s money/assets, in writing to provide
information about such money/assets or the debt owed to the subject. The third
party shall submit a written explanation to the tax authority within 05 working
days from the day on which the request of the tax authority is received if it
fails to comply with the request.
2. Based on the information provided by the
third party, the tax authority shall issue a decision to collect the subject’s
money/asset that are held by the third party, or claim the debt owed to the
subject.
The decision on enforcement must be immediately
sent to the subject and the third party. The tax authority shall request the
third party in writing to implement the decision on enforcement. The third
party shall pay the outstanding tax, interest on late payment of tax, fines,
and interest on late payment of fines on behalf of the subject, or transfer the
subject’s assets to the tax authority for distraint. The asset distraint shall
comply with Section 5 of this Chapter.
The tax authority shall implement the decision
on enforcement in accordance with Article 24 of this Decree.
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1. Provide the tax authority with information
about the debt owed to the subject or the subject's money/assets they are
holding, specifying the amount of money, the deadline for repaying debt, categories,
quantity and condition of assets.
2. Do not transfer money/asset to the subject
when receiving the written request of the tax authority until money is paid to
government budget or assets are transferred to the tax authority for sale at
auction.
3. The third party shall submit a written
explanation to the tax authority within 05 working days from the day on which
the request of the tax authority is received if it fails to comply with the
request.
4. The third party that fails to pay tax on the
subject’s behalf within 15 days from the receipt of the request from the tax
authority shall face the enforcement measures mentioned in Clause 1 Article 93
of the Law on Tax administration.
SECTION 7. ENFORCEMENT BY
REVOKING THE CERTIFICATE OF BUSINESS REGISTRATION, CERTIFICATE OF ENTERPRISE
REGISTRATION, LICENSE FOR ESTABLISHMENT AND OPERATION, OR PRACTICE CERTIFICATE
Article 52. The entities
having their Certificates of Business registration, Certificates of Business
registration, licenses for establishment and operation or practices
certificates revoked
1. This enforcement measure shall be taken if
the outstanding tax, interest on late payment of tax, fines, and interest on
late payment of fines are not sufficiently collected after the tax authority
takes the enforcement measures in Clauses 1, 2, 3, 4, 5 Article 19 of this
Decree, or in the case mentioned in Clause 7 Article 19 of this Decree.
2. When taking this enforcement measure, the
competent state management authorities must make an announcement on the media.
Article 53. Procedure for
revoking the Certificate of Business registration, Certificate of Enterprise
registration, license for establishment and operation, or practice certificate
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Within 10 days from the receipt of the request
sent by the, the certificate issuer shall issue a decision to revoke the
Certificate of Business registration, Certificate of Enterprise registration,
license for establishment and operation, or practice certificate, or notify the
tax authority if they are not revoked.
Chapter 3.
IMPLEMENTATION
Article 54. Effect
1. This Decree takes effect on December 15,
2013.
2. The Government's Decree No. 98/2007/ND-CP
dated June 7, 2007 and the Government's Decree No. 13/2009/ND-CP dated February
13, 2009 on penalties for violations pertaining to taxation and enforcement of
administrative decisions on taxation are annulled.
3. The regulations on penalties, delay,
exemption, reduction of fines, and other regulations on penalties for
administrative violations pertaining to taxation that are favorable for the
violations pertaining to taxation that are committed before this Decree takes
effect and discovered afterwards shall be applied.
If the penalized entity files a complaint
against a decision on penalties for administrative violations pertaining to
taxation that is issued and implemented before this Decree takes effect, the
case shall be resolved in accordance with law when the violation is committed.
Article 55. Guidance on
implementation
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Article 56. Responsibility
for the implementation
Ministers, Heads of ministerial agencies, Heads
of Governmental agencies, Presidents of the People’s Committees of
central-affiliated cities and provinces, relevant organizations and individuals
are responsible for the implementation of this Decree./.
FOR THE
GOVERNMENT
THE PRIME MINISTER
Nguyen Tan Dung