THE MINISTRY OF
FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 06/2004/TT-BTC
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Hanoi, February 4, 2004
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CIRCULAR
GUIDING
THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE NO. 106/2003/ND-CP OF SEPTEMBER
23, 2003 PRESCRIBING THE SANCTIONING OF ADMINISTRATIVE VIOLATIONS IN THE FIELD
OF CHARGES AND FEES
Pursuant to the Government’s Decree
No.57/2002/ND-CP of July 24, 2002 detailing the implementation of the Ordinance
on Charges and Fees;
Pursuant to the Government’s Decree No.77/2003/ND-CP of July 1, 2003 defining
the functions, tasks, powers and organizational structure of the Finance
Ministry;
Pursuant to the Government’s Decree No.106/2003/ND-CP prescribing the
sanctioning of administrative violations in the field of charges and fees
(hereinafter called Decree No.106/2003/ND-CP for short),
The Finance Ministry hereby guides the implementation thereof as follows:
I. GENERAL PROVISIONS
1. Regulation scope:
This Circular shall apply to acts of
administrative violation in the field of charges and fees, which are prescribed
in Clause 2, Article 1 of Decree No.106/2003-ND-CP, including:
a) Violation of the regulations on competence
to prescribe charges and fees;
b) Violation of the regulations on registration,
declaration, collection and remittance of charges and fees;
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d) Violation of the regulations on the
process and procedures of elaborating and reporting on charge collection plans;
e) Violation of the regulations on management
and use of charge and fee money;
f) Violation of the regulations on charge and
fee collection vouchers;
g) Violation of the regulations on charge
and/or fee exemption, reduction;
h) Violation of the regulations on charge
and/or fee accounting;
i) Violation of the regulations on publicity
of the charge and/or fee collection regime.
2. Subjects of application
Local and foreign individuals, agencies and
organizations (hereinafter called individuals and organizations for short) that
intentionally or unintentionally violate law provisions on charges and fees but
their violations are not crimes.
In cases where the international treaties
which the Socialist Republic of Vietnam has signed or acceded to contain
provisions different from the provisions of Decree No.106/2003/ND-CP and the
guidance in this Circular, the provisions of such international treaties shall
apply.
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a) Violators are aged under 14 years as
provided for in Clause 1a, Article 6 of the July 2, 2002 Ordinance on Handling
of Administrative Violations;
b) Public officials and employees, when
performing their assigned tasks or duties in the field of charges and fees but
committing acts of administrative violation in such field of charges and fees,
are handled under law provisions on public officials and employees;
c) State bodies promulgate documents on
charges and fees ultra vires and such documents are handled according to law
provisions on promulgation of legal documents; the signers of such documents
are handled according to law provisions on public officials and employees;
d) Where the statute of limitation for
sanctioning administrative violations has expired as provided for in Article 5
of Decree No.106/2003/ND-CP;
e) Administrative violations show criminal
signs and the dossiers thereon are transferred to competent criminal
procedure-conducting agencies for consideration and settlement according to the
provisions of criminal law;
f) Violations of regulations on the regime of
accounting charges and/or fees are sanctioned according to law provisions on
sanctioning of administrative violations in the field of accountancy;
g) Violations of regulations on management
and use of non-State budget charge money, which were administratively
sanctioned under law provisions on sanctioning of administrative violations in
the field where such acts were committed.
4. Sanctioning principles
The principles for sanctioning administrative
violations in the field of charges and fees shall comply with the provisions of
Article 3 of the July 2, 2002 Ordinance on Handling of Administrative
Violations.
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The extenuating or aggravating circumstances
for acts of administrative violation in the field of charges and fees shall
comply with the provisions of Articles 8 and 9 of the July 2, 2002 Ordinance on
Handling of Administrative Violations.
II. ACTS OF
ADMINISTRATIVE VIOLATION IN THE FIELD OF CHARGES AND FEES, SANCTIONING FORMS
AND LEVELS
Acts of administrative violation in the field
of charges and fees, the sanctioning forms and levels shall comply with the
provisions in Articles 9, 10, 11, 12, 13, 14, 15 and 17 of the Government’s
Decree No.106/2003/ND-CP of September 23, 2003, concretely as follows:
1. The sanctioning forms and levels for acts
of violating the regulations on competence to prescribe charges and fees
a) To impose a fine of VND 35,000,000 for
acts of stipulating by incompetent persons at their own will charge and fee
lists; charge and fee rates; charge and fee management and use; charge and fee
exemption and reduction. For cases involving extenuating or aggravating
circumstances, the sanctioning level shall be as follows:
- If one extenuating circumstance is
involved, the fine level shall be VND 30,000,000. In cases where two
extenuating circumstances are involved, the fine level shall be VND 25,000,000.
If three or more extenuating circumstances are involved, the fine level shall
be VND 20,000,000.
- If one aggravating circumstance is
involved, the fine level shall be VND 40,000,000. In cases where two
aggravating circumstances are involved, the fine level shall be VND 45,000,000.
If three or more aggravating circumstances are involved, the fine level shall
be VND 50,000,000.
b) In addition to fines, individuals or
organizations committing acts of violating regulations on competence to
prescribe charges and fees, shall be additionally sanctioned with the
deprivation of the rights to use practice or operation licenses under the
provisions of law; and the confiscation of material evidences and/or means used
for committing administrative violations according to the provisions of Clause
2, Article 8 of Decree No.106/2003/ND-CP;
c) In cases where violating individuals or
organizations have already collected charges and fees; used the collected
charge and fee money; or effected charge and/or fee the application exemption
or reduction, they shall be subject to the application of one or all of
remedial measures prescribed at Points a, b and d, Clause 3, Article 8 of
Decree No.106/2003/ND-CP.
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a) For acts of making registration and/or
declaration with State management agencies 5 to 20 working days later than
schedule (including cases of additional registration upon any change):
- Caution for acts of first-time violation.
- A fine of VND 200,000 for acts of violation
for the second time on;
- In cases where extenuating circumstances
are involved, the fine level shall be VND 100,000; if aggravating circumstances
are involved, the fine level shall be VND 300,000.
b) A fine of VND 1,500,000 for case of being
more than 20 working days later than schedule (being considered having not
registered, declared charge and fee collection and payment). If extenuating or
aggravating circumstances are involved, the fine levels shall be as follows:
- If one extenuating circumstance is
involved, the fine level shall be VND 1,200,000. If two or more extenuating
circumstances are involved, the fine level shall be VND 1,000,000.
- If one aggravating circumstance is
involved, the fine level shall be VND 1,700,000. If two or more aggravating
circumstances are involved, the fine level shall be VND 2,000,000.
c) A fine of VND 750,000 for acts of falsely
and/or inadequately declaring items in charge and fee declaration forms or in
accounting documents for supply to State management bodies as prescribed. In
cases where extenuating or aggravating circumstances are involved, the fine
levels shall be as follows:
- If one extenuating circumstance is
involved, the fine level shall be VND 600,000. If two or more extenuating
circumstances are involved, the fine level shall be VND 500,000;
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d) In addition to fines, individuals and
organizations committing acts of not registering nor declaring charge and/or
fee collection and payment with State management bodies as provided for shall
also be additionally sanctioned with the deprivation of the right to use
practice or operation licenses as provided for by law; the confiscation of
material evidences and/or means used for committing administrative violations
as provided for in Clause 2, Article 8 of Decree No.106/2003/ND-CP.
e) Besides forms of principal sanction and
additional sanction, individuals and organizations that commit acts of
violating the regulations on registration and declaration of charge and/or fee
collection and remittance at Points b and c, Section 2 of this Circular, shall also
be subject to the application of remedial measures prescribed at Point c,
Clause 3, Article 8 of Decree No.106/2003/ND-CP.
3. Sanctioning forms and levels for acts of
violating the regulations on charge and/or fee collection and remittance
a) For acts of paying charges and/or fees
later than the deadlines prescribed in the notices of competent bodies:
- Caution, for acts of first-time violation;
- A fine of VND 300,000 for acts of violation
for the second time on;
- In cases where one extenuating circumstance
is involved, the fine level shall be VND 200,000; if two or more extenuating
circumstances are involved, the fine level shall be VND 100,000;
- In cases where one aggravating circumstance
is involved, the fine level shall be VND 400,000; if two or more aggravating
circumstances are involved, the fine level shall be VND 500,000.
b) For acts of not paying charges and/or
fees:
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b.2. A fine of VND 2,000,000 if the unpaid
charge and/or fee amount is valued at between VND 10,000,000 and under 30,000,000.
In cases where extenuating or aggravating circumstances are involved, the fine
levels shall be as follows:
- If one extenuating circumstance is
involved, the fine level shall be VND 1,500,000. If two or more extenuating
circumstances are involved, the fine level shall be VND 1,100,000;
- If one aggravating circumstance is
involved, the fine level shall be VND 2,500,000. If two or more aggravating
circumstances are involved, the fine level shall be VND 2,900,000.
b.3. A fine of VND 4,000,000 if the unpaid
charge and/or fee amount is valued at between VND 30,000,000 and under VND
50,000,000. In cases where extenuating or aggravating circumstances are
involved, the fine levels shall be as follows:
- If one extenuating circumstance is
involved, the fine level shall be VND 3.500,000. If two or more extenuating
circumstances are involved, the fine level shall be VND 3,000,000;
- If one aggravating circumstance is
involved, the fine level shall be VND 4,500,000. If two or more aggravating
circumstances are involved, the fine level shall be VND 4,900,000;
b.4. A fine of VND 7,500,000 if the unpaid
charge and/or fee amount is valued at between VND 50,000,000 and under VND
100,000,000. In cases where extenuating or aggravating circumstances are
involved, the fine levels shall be as follows:
- If one extenuating circumstance is
involved, the fine level shall be VND 6,000,000. If two or more extenuating
circumstances are involved, the fine level shall be VND 5,000,000;
- If one aggravating circumstance is
involved, the fine level shall be VND 9,000,000. If two or more aggravating
circumstances are involved, the fine level shall be VND 9,900,000;
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- If one extenuating circumstance is
involved, the fine level shall be VND 15,000,000. If two or more extenuating
circumstances are involved, the fine level shall be VND 10,000,000;
- If one aggravating circumstance is
involved, the fine level shall be VND 25,000,000. If two or more aggravating
circumstances are involved, the fine level shall be VND 29,900,000;
b.6. A fine of VND 40,000,000 if the unpaid
charge and/or fee amount is valued at VND 300,000,000 or over. In cases where
extenuating or aggravating circumstances are involved, the fine levels shall be
as follows:
- If one extenuating circumstance is
involved, the fine level shall be VND 35,000,000. If two or more extenuating
circumstances are involved, the fine level shall be VND 30,000,000;
- If one aggravating circumstance is
involved, the fine level shall be VND 45,000,000. If two or more aggravating
circumstances are involved, the fine level shall be VND 50,000,000;
c) In addition to fines, individuals and
organizations that commit act of not paying charges and/or fees prescribed at
Point b, Section 3 of this Circular shall also be additionally sanctioned with
the deprivation of the right to use practive or operation licenses as provided
for by law; the confiscation of material evidences and/or means used for
commission of administrative violations as provided for in Clause 2, Article 8
of Decree No.106/2003/ND-CP and be subject to the application of remedial
measures prescribed at Point c, Clause 3, Article 8 of Decree
No.106/2003/ND-CP.
4. Sanctioning forms and levels for acts of
violating the regulations on charge and fee collection levels
a) A fine of VND 6,000,000 for acts of collecting
charges and fees at variance with the charge and fee rates already posted up or
prescribed by competent State bodies. In cases where extenuating or aggravating
circumstances are involved, the fine levels shall be as follows:
- If one extenuating circumstance is
involved, the fine level shall be VND 4,000,000. If two or more extenuating
circumstances are involved, the fine level shall be VND 2,000,000;
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b) In addition to fines, individuals and
organizations that commit acts of violating the regulations on charge and fee
collection level with the involvement of aggravating circumstances shall also
be additionally sanctioned with the deprivation of the right to use practice or
operation licenses as provided for by law; the confiscation of material
evidences and/or means used for commission of administrative violations as
provided for in Clause 2, Article 8 of Decree No.106/2003/ND-CP.
c) Apart from the principal and additional
sanctioning forms, individuals and organizations violating the regulations on
charge and fee collection levels shall also be subject to the application of one
or all of remedial measures prescribed at Points a, b and d, Clause 3, Article
8 of Decree No. 106/2003/ND-CP.
5. Sanctioning forms and levels for acts of
violating the regulations on order and procedures for elaborating and reporting
on charge collection plans
Organizations and individuals that commit
acts of violating the regulations on order and procedures for elaborating and
reporting on charge collection plans as provided for at Points 3, 4, 5 and 6,
Section A, Part III of Circular No.63/2002/TT-BTC of July 24, 2002 of the
Finance Ministry guiding the implementation of law provisions on charges and
fees shall be sanctioned as follows:
a) Caution for acts of first-time violation.
b) A fine of VND 750,000 for acts of
violation for the second time on. In cases where extenuating or aggravating
circumstances are involved, the fine levels shall be as follows:
- If one extenuating circumstance is
involved, the fine level shall be VND 600,000. If two or more extenuating
circumstances are involved, the fine level shall be VND 500,000;
- If one aggravating circumstance is
involved, the fine level shall be VND 900,000. If two or more aggravating
circumstances are involved, the fine level shall be VND 1,000,000.
6. Sanctioning forms and levels for acts of
violating the regulations on management and use of State budget charge and/or
fee money
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b) A fine of VND 2,000,000 for acts of
violation with the charge and/or fee amount used for wrong purposes being
valued at between VND 10,000,000 and under VND 30,000,000. In cases where
extenuating or aggravating circumstances are involved, the fine levels shall be
as follows:
- If one extenuating circumstance is
involved, the fine level shall be VND 1,500,000. If two or more extenuating
circumstances are involved, the fine level shall be 1,100,000;
- If one aggravating circumstance is
involved, the fine level shall be VND 2,500,000. If two or more aggravating
circumstances are involved, the fine level shall be VND 2,900,000.
c) A fine of VND 4,000,000 for acts of
violation with the charge and/or fine amount used for wrong purposes being
valued at between VND 30,000,000 and under VND 50,000,000. In cases where
extenuating or aggravating circumstances are involved, the fine levels shall be
as follows:
- If one extenuating circumstance is
involved, the fine level shall be VND 3,500,000. If two or more extenuating
circumstances are involved, the fine level shall be VND 3,000,000;
- If one aggravating circumstance is
involved, the fine level shall be VND 4,500,000. If two or more aggravating
circumstances are involved, the fine level shall be VND 4,900,000;
d) A fine of VND 7,500,000 for acts of
violation with the charge and/or fee amount used for wrong purposes being
valued at between VND 50,000,000 and under VND 100,000,000. In cases where
extenuating or aggravating circumstances are involved, the fine levels shall be
as follows:
- If one extenuating circumstance is
involved, the fine level shall be VND 6,000,000. If two or more extenuating
circumstances are involved, the fine level shall be VND 5,000,000;
- If one aggravating circumstance is
involved, the fine level shall be VND 9,000,000. If two or more aggravating
circumstances are involved, the fine level shall be VND 9,900,000;
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- If one extenuating circumstance is
involved, the fine level shall be VND 15,000,000. If two or more extenuating
circumstances are involved, the fine level shall be VND 10,000,000;
- If one aggravating circumstance is
involved, the fine level shall be VND 25,000,000. If two or more aggravating
circumstances are involved, the fine level shall be VND 29,900,000;
f) A fine of VND 40,000,000 for acts of
violation with the charge and/or fee amount used for wrong purposes being
valued at VND 300,000,000 or over. Where extenuating or aggravating
circumstances are involved, the fine levels shall be as follows:
- If one extenuating circumstance is
involved, the fine level shall be VND 35,000,000. If two or more extenuating
circumstances are involved, the fine level shall be VND 30,000,000;
- If one aggravating circumstance is
involved, the fine level shall be VND 45,000,000. If two or more aggravating
circumstances are involved, the fine level shall be VND 50,000,000;
g) In addition to fines, individuals and
organizations that acts of violating the regulations on management and use of
State budget charge and fee money shall also be subject to the application of
remedial measures defined at Point a, Clause 3, Article 8 of Decree
No.106/2003/ND-CP.
7. Sanctioning forms and levels for acts of
violating the regulations on State budget charge and fee collection vouchers
a) For acts of violating the regulations on
voucher printing:
a.1. A fine of VND 3,000,000 for acts of
ordering or undertaking the voucher printing without written approvals by
competent State bodies. Where extenuating or aggravating circumstances are
involved, the fine levels shall be as follows:
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- If one aggravating circumstance is
involved, the fine level shall be VND 4,000,000. If two or more aggravating
circumstances are involved, the fine level shall be VND 5,000,000;
a.2. A fine of VND 6,500,000 for acts or
ordering or undertaking the printing of vouchers with identical signs,
identical serial numbers. Where extenuating or aggravating circumstances are
involved, the fine levels shall be as follows:
- If one extenuating circumstance is
involved, the fine level shall be VND 5,000,000. If two or more extenuating
circumstances are involved, the fine level shall be VND 4,000,000;
- If one aggravating circumstance is
involved, the fine level shall be VND 8,000,000. If two or more aggravating
circumstances are involved, the fine level shall be VND 9,000,000;
b) For acts of violating the regulations on
registration for use of vouchers: A fine of VND 1,250,000 on individuals and
organizations for using particular vouchers (such as stamps, tickets...
pre-printed with charge or fee collection levels) without registering the use
thereof with competent State bodies according to regulations. Where extenuating
or aggravating circumstances are involved, the fine levels shall be as follows:
- If one extenuating circumstance is
involved, the fine level shall be VND 1,000,000. If two or more extenuating
circumstances are involved, the fine level shall be VND 500,000;
- If one aggravating circumstance is
involved, the fine level shall be VND 1,500,000. If two or more aggravating
circumstances are involved, the fine level shall be VND 2,000,000;
c) For acts of violating the regulations on
use of vouchers:
c.1. For acts of making vouchers without
inscribing clearly the contents prescribed in the vouchers, excluding the
contents showing the charge or fee amounts:
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- A fine of VND 200,000 for acts of violation
for the second time on;
- Where extenuating circumstances are
involved, the fine level shall be VND 100,000; if aggravating circumstances are
involved, the fine level shall be VND 300,000.
c.2. A fine of VND 3,000,000 for acts of
failing to make vouchers upon charge and fee collection, excluding cases of
charge and fee collection requiring no vouchers as provided for. Where
extenuating or aggravating circumstances are involved, the fine levels shall be
as follows:
- If one extenuating circumstance is
involved, the fine level shall be VND 2,500,000. If two extenuating
circumstances are involved, the fine level shall be VND 1,500,000. If three or
more extenuating circumstances are involved, the fine level shall be VND
500,000;
- If one aggravating circumstance is
involved, the fine level shall be VND 3,500,000. If two aggravating
circumstances are involved, the fine level shall be VND 4,500,000. If three or
more aggravating circumstances are involved, the fine level shall be VND
5,000,000.
c.3. Based on the values inscribed in the
charge or fee collection voucher copies handed to customers, the following fine
levels shall be imposed on acts of making vouchers with value differences among
copies of one voucher number:
- A fine of VND 750,000 for each voucher with
the value difference of under VND 1,000,000. If extenuating circumstances are
involved, the fine level shall be VND 500,000. If aggravating circumstances are
involved, the fine level shall be VND 1,000,000;
- A fine of VND 2,500,000 for each voucher
with the value difference of between VND 1,000,000 and under 5,000,000. If
extenuating circumstances are involved, the fine level shall be VND 2,000,000.
If aggravating circumstances are involved, the fine level shall be VND
3,000,000;
- A fine of VND 4,500,000 for each voucher
with the value difference of between VND 5,000,000 and under 10,000,000. If extenuating
circumstances are involved, the fine level shall be VND 4,000,000. If
aggravating circumstances are involved, the fine level shall be VND 5,000,000;
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c.4. Based on the values inscribed in the
charge or fee collection voucher copies handed to customers, the following fine
levels shall be imposed on acts of making blank vouchers:
- A fine of VND 1,500,000 for each voucher
with the value of under VND 2,000,000. If extenuating circumstances are
involved, the fine level shall be VND 1,000,000. If aggravating circumstances
are involved, the fine level shall be VND 2,000,000;
- A fine of VND 4,000,000 for each voucher
with the value of between VND 2,000,000 and under 5,000,000. If extenuating
circumstances are involved, the fine level shall be VND 3,000,000. If
aggravating circumstances are involved, the fine level shall be VND 5,000,000;
- A fine of VND 13,000,000 for each voucher
with the value of VND 5,000,000 or over. Where extenuating or aggravating
circumstances are involved, the fine levels shall be as follows:
+ If one extenuating circumstance is
involved, the fine level shall be VND 11,000,000. It two extenuating
circumstances are involved, the fine level shall be VND 9,000,000. If three or
more extenuating circumstances, the fine level shall be VND 6,000,000;
+ If one aggravating circumstance is
involved, the fine level shall be VND 15,000,000. If two aggravating
circumstances are involved, the fine level shall be VND 17,000,000. If three or
more aggravating circumstances, the fine level shall be VND 20,000,000.
c.5. A fine of VND 1,500,000 for act of using
each expired voucher number. If extenuating circumstances are involved, the
fine level shall be VND 1,000,000. If aggravating circumstances are involved,
the fine level shall be VND 2,000,000.
c.6. A fine of VND 4,000,000 for each voucher
for acts of erasing or modifying the contents of the used vouchers. Where
extenuating or aggravating circumstances are involved, the fine levels shall be
as follows:
- If one extenuating circumstance is involved,
the fine level shall be VND 3,000,000. If two or more extenuating circumstances
are involved, the fine level shall be VNd 2,000,000;
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c.7. A fine of VND 6,500,000 for each voucher
for act of using fake vouchers. Where extenuating or aggravating circumstances
are involved, the fine levels shall be as follows:
- If one extenuating circumstance is
involved, the fine level shall be VND 5,500,000. If two extenuating
circumstances are involved, the fine level shall be VND 4,500,000. If two or
more extenuating circumstances are involved, the fine level shall be VND
3,000,000;
- If one aggravating circumstance is
involved, the fine level shall be VND 7,500,000. If two are involved, the fine
level shall be VND 8,500,000. If three or more aggravating circumstances are
involved, the fine level shall be VND 10,000,000.
c.8. The maximum fine level for violation
acts prescribed at Points c.3, c.4, c.5, c.6 and c.7 of this Point shall be VND
100,000,000.
d) For acts of violating the regulations on
management of vouchers:
d.1. A fine of VND 300,000 on individuals or
organizations for reporting late on the use, settlement and final settlement of
vouchers; archiving and preserving vouchers in contravention of regulations.
Where extenuating or aggravating circumstances are involved, the fine levels
shall be as follows:
- If one extenuating circumstance is
involved, the fine level shall be VND 200,000. If two or more extenuating
circumstances are involved, the fine level shall be VND 100,000;
- If one aggravating circumstance is
involved, the fine level shall be VND 400,000. If two or more aggravating
circumstances are involved, the fine level shall be VND 500,000.
d.2. A fine of VND 750,000 on individuals or
organizations for not reporting on the use, settlement and final settlement of
use of vouchers. If extenuating circumstances are involved, the fine level
shall be VND 500,000. If aggravating circumstances are involved, the fine level
shall be VND 1,000,000.
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e) For acts of losing, giving or selling
vouchers:
e.1. A fine of VND 500,000 for act of losing
the voucher copies to be handed to customers, for each unused voucher;
e.2. A fine of VND 200,000 for acts of losing
the copies of each voucher, excluding the copies to be handed to customers of
unused vouchers;
e.3. For acts of giving, selling vouchers:
- For case of giving or selling vouchers
which have been detected as having been used, the voucher-giving or -selling
individuals or organizations shall be sanctioned at the levels prescribed at
Point c.4. of this Section;
- For case of giving or selling unused
vouchers, the individuals or organizations that give or sell the vouchers shall
be sanctioned at the levels prescribed at Points e.1 and e.2 of this Section;
e.4. The maximum fine level for act of
losing, giving or selling vouchers shall be VND 50,000,000; particularly for
case of giving or selling vouchers which have been detected as having been
used, the maximum fine level shall be VND 100,000,000.
f) In addition to fines, individuals and
organizations that order or undertake the printing of vouchers with identical
signs, identical serial numbers prescribed at Point a.2; commit acts of
violating the regulations on use of vouchers mentioned at Points c.2, c.3, c.4,
c.5, c.6, c.7; commit acts of receiving or purchasing vouchers at variance with
regulations stated at Point d.3 and acts of giving or selling vouchers
prescribed at Point e.3 above shall also be additionally sanctioned with the
deprivation of the right to use practice or operation licenses according to law
provisions; the confiscation of material evidences and/or means used for
commission of administrative violations as provided for in Clause 2, Article 8
of Decree No.106/2003/ND-CP.
g) Apart from principal and additional
sanctioning forms, individuals and organizations that commit acts of violating
the regulations on the use of vouchers mentioned at Points c.2, c.3, c.4, c.5
and c.7; commit acts of receiving, buying vouchers against the regulations
mentioned at Point d.3 and commit acts of giving or selling vouchers prescribed
at Point e.3 above shall also be subject to the application of one or all of
the remedial measures prescribed at Points a, c and d, Clause 3, Article 8 of
Decree No.106/2003/ND-CP.
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a) For acts of making false declaration,
over-or under-declaration in dossiers in order to enjoy charge and/or fee
exemption or reduction policies:
a.1. Caution for acts of first-time
violation.
a.2. A fine of VND 300,000 for acts of
violation for the second time on. Where extenuating or aggravating
circumstances are involved, the fine level shall be as follows:
- If one extenuating circumstance is
involved, the fine level shall be VND 200,000. If two or more are involved, the
fine level shall be VND 100,000;
- If one aggravating circumstance is
involved, the fine level shall be VND 400,000. If two or more are involved, the
fine level shall be VND 500,000.
b) For acts of making false declaration, over-
or under-declarations in the dossiers so as to enjoy differences from the
implementation of charge and fee exemption and/or reduction regimes:
b.1. A fine of VND 700,000 for acts of
violation with the difference amount valued at under VND 10,000,000. If
extenuating circumstances are involved, the fine level shall be VND 500,000. If
aggravating circumstances are involved, the fine level shall be VND 900,000.
b.2. A fine of VND 2,000,000 for acts of
violation with the difference amount valued at between VND 10,000,000 and under
VND 30,000,000. Where extenuating or aggravating circumstances are involved,
the fine levels shall be as follows:
- If one extenuating circumstance is
involved, the fine level shall be VND 1,500,000. If two or more extenuating
circumstances are involved, the fine level shall be VND 1,000,000;
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b.3. A fine of VND 4,000,000 for acts of
violation with difference amount valued at between VND 30,000,000 and under VND
50,000,000. Where extenuating or aggravating circumstances are involved, the
fine levels shall be as follows:
- If one extenuating circumstance is involved,
the fine level shall be VND 3,500,000. If two or more are involved, the fine
level shall be VND 3,000,000;
- If one aggravating circumstance is
involved, the fine level shall be VND 4,500,000. If two or more are involved,
the fine level shall be VND 4,900,000;
b.4. A fine of VND 7,500,000 for acts of
violation with the difference amount valued at between VND 50,000,000 and under
VND 100,000,000. Where extenuating or aggravating circumstances are involved,
the fine levels shall be as follows:
- If one extenuating circumstance is
involved, the fine level shall be VND 6,000,000. If two or more are involved,
the fine level shall be VND 5,000,000;
- If one aggravating circumstance is
involved, the fine level shall be VND 9,000,000. If two or more are involved,
the fine level shall be VND 9,900,000;
b.5. A fine of VND 20,000,000 for acts of
violation with the difference amount valued at between VND 100,000,000 and
under VND 300,000,000. Where extenuating or aggravating circumstances are
involved, the fine levels shall be as follows:
- If one extenuating circumstance is
involved, the fine level shall be VND 15,000,000. If two or more are involved,
the fine level shall be VND 10,000,000;
- If one aggravating circumstance is
involved, the fine level shall be VND 25,000,000. If two or more are involved,
the fine level shall be VND 29,900,000;
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- If one extenuating circumstance is
involved, the fine level shall be VND 35,000,000. If two or more are involved,
the fine level shall be VND 30,000,000;
- If one aggravating circumstance is
involved, the fine level shall be VND 45,000,000. If two or more are involved,
the fine level shall be VND 50,000,000;
c) In addition to fines, individuals and
organizations that commit acts of making false declarations, over- or
under-declarations in order to enjoy differences from the implementation of
charge and fee exemption, reduction policies prescribed at Point b, Section 8
of this Circular shall also be additionally sanctioned with the deprivation of
the right to use practice or operation licenses as provided for by law under
the provisions of Point a, Clause 2, Article 8 of Decree No.106/2003/ND-CP.
d) Apart from principal and additional
sanctioning forms, individuals and organizations that commit acts of making
false or over-/under-declaration in the dossiers in order to enjoy differences
from the implementation of charge and fee exemption, reduction policies
prescribed at Point b, Section 8 of this Circular shall also be subject to the
application of remedial measures prescribed at Point a, Section 3, Article 8 of
Decree No.106/2003/ND-CP.
9. Sanctioning forms and levels for acts of
failing to post up or make public notices at charge and fee collection places
at convenient positions for charge and fee payers to easily see the names of
charges and fees, collection levels, collection vouchers and documents
stipulating charge and fee collection
a) Caution for acts of first-time violation.
b) A fine of VND 750,000 for acts of
violation for the second time on. Where extenuating or aggravating
circumstances are involved, the fine levels shall be as follows:
- If one extenuating circumstance is
involved, the fine level shall be VND 600,000. If two or more are involved, the
fine level shall be VND 500,000;
- If one aggravating circumstance is
involved, the fine level shall be VND 900,000. If two or more are involved, the
fine level shall be VND 1,000,000.
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The competence to sanction administrative
violations in the field of charges and fees shall comply with the provisions of
Article 18, Decree No. 106/2003/ND-CP, concretely as follows:
1. The competence to sanction administrative
violations in the field of charges and fees shall comply with the provisions of
Articles 28, 29, 30, 31, 34, 35, 36, 37, 38, 39 and 40 of the July 2, 2002
Ordinance on Handling of Administrative Violations.
2. The principles for determining the
competence to sanction administrative violations in the field of charges and
fees shall comply with the provisions of Article 42 of the July 2, 2002
Ordinance on Handling of Administrative Violations.
3. The procedures and order of sanctioning
administrative violations in the field of charges and fees shall comply with
the provisions of Articles 53, 54, 55, 56, 57, 58, 59, 60 and 61 of the July 2,
2002 Ordinance on Handling of Administrative Violations.
4. The proceeds from sanctioning of
administrative violations in the field of charges and fees must be remitted
into the State budget via accounts opened at the State Treasury. The regime of
management of fine receipts and fine money shall comply with current law
provisions.
5. Procedures for handling of remedial
measures:
a) Persons competent to sanction
administrative violations should clearly determine individuals and/or organizations
responsible for overcoming the consequences, measures and time limits for
overcoming the consequences in the decisions to sanction administrative
violations.
b) Organizations or individuals are forced to
reimburse the money amounts lost due to their administrative violations in the
field of charges and fees; bear all costs of refunding the differences from the
implementation of charge and fee policies for charge and fee payers; be subject
to the retrospective collection of evaded charge and fee amounts; to the
confiscation of the charge and fee difference amounts earned from
administrative violations in the field of charges and fees, have to pay fines
at places inscribed in the sanctioning decisions, for reimbursement to the
victims under the consideration of the sanctioning agencies or for payment of
reasonable expenses arising in the course of performing work related to the
application of remedial measures.
c) Agencies competent to sanction
administrative violations in the field of charge and fee may open custody
accounts at the State Treasury to monitor, manage and use the money amounts for
application of remedial measures (according to the provisions of Item b of this
Point). Quarterly and annually, the agencies entitled to open custody accounts
must synthetically report to their superior managing agencies and the finance
bodies of the same level on the situation of revenues and expenditures in the
custody accounts according to the current financial regimes. Annually at the
end of December 31, the whole money amounts put in custody under the provisions
of this Point must be remitted into the State budget according to the current
law provisions on State budget.
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IV. COMPLAINTS,
DENUNCIATIONS, HANDLING OF VIOLATIONS
1. The complaints and denunciations and the
settlement of complaints and denunciations against decisions on sanctioning
administrative violations in the field of charges and fees shall comply with
the law provisions on complaints and denunciations. Pending the settlement of
complaints, individuals and organizations sanctioned for administrative
violations in the field of charges and fees must strictly abide by the
sanctioning decisions of the competent bodies.
2. Those who are competent to sanction
administrative violations in the field of charges and fees but seek personal
benefits or show irresponsibility, covering up, failing to sanction of
sanctioning untimely, improperly or ultra vires shall, depending on the nature
and seriousness of their violations, be disciplined or examined for penal
liability; if causing damage to the State, organizations and/or individuals, they
must pay compensations therefor according to law provisions.
3. The persons sanctioned for administrative
violations in the field of charges and fees, if committing acts of obstructing,
resisting persons on duty or deliberately delaying or shirking the execution of
decisions on sanctioning of administrative violations, shall, depending on the
nature and seriousness of violations, be administratively handled or examined
for penal liability according to law provisions.
V. IMPLEMENTATION
ORGANIZATION
This Circular takes implementation effect 15
days after its publication in the Official Gazette.
Any problems arising in the course of
implementation should be reported to the Finance Ministry for timely solution.
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