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THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 109/2013/ND-CP
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Hanoi, September 24, 2013
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DECREE
ON PENALTIES FOR
ADMINISTRATIVE VIOLATIONS AGAINST THE LAW ON PRICING, FEE MANAGEMENT, AND
INVOICING
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 and
the Law on the amendments to the Law on Tax administration dated November 20,
2012;
Pursuant to the Law on Pricing dated June 20, 2012;
Pursuant to the Ordinance on Fees and Charges dated August 28, 2001;
At the request of the Minister of Finance;
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Chapter 1.
GENERAL PROVISIONS
Article 1. Scope of regulation
1. This Decree specifies the administrative
violations, penalties, fines, remedial measures for each violation, the power
to impose administrative penalties against regulations on pricing, fee
management, and invoicing.
2. Penalties for administrative violations related to
the state management of pricing, fee management, and invoicing in other Decrees
promulgated by the Government shall apply the regulations in such Decrees.
Article 2. Subjects of application
This Decree is applicable to the entities below:
1. The organizations and individuals that commit
violations against the regulations on price management, fee management, and
invoicing.
2. The organizations and individuals entitled to
impose administrative violations according to this Decree.
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Article 3. Penalties and rules for imposition
1. The administrative penalties and remedial measures
pertaining to price management, fee management, and invoicing include:
a) Warnings, applicable to first violations or the violations that do not
cause severe consequences or;
b) The maximum fines incurred by an
individual that commits violations against regulations on price management is
150,000,000 VND; the maximum fines incurred by
an individual that commits violations against regulations on fee management and
invoicing is 50,000,000 VND;
c) Confiscation of the certificate of eligibility to provide valuation
services;
d) Confiscation of the valuator’s card; suspension of the valuation
service provision; suspension of the training and issuance of certificates in
valuation techniques; suspension of the right to print invoices or the right to
create electronic invoices; suspension of invoice printing;
dd) Compulsory remittance of the money earned from the improper use of the
Price stabilization fund to the Price stabilization fund; remittance of the
money earned from the violations to government budget; return of the excess
money over the prescribed price and all expenses arise during the commitment of
violations; revocation of prices; rectification of false information;
destruction or confiscation of materials that contain false information;
destruction of the valuation results; destruction of the certificate of
training in valuation; refund of fees and charges to the payers; destruction of
invoices; proper invoice issuance.
2. The penalties mentioned in Point a and Point b
Clause 1 of this Article are primary penalties.
3. The penalties mentioned in Point c and Point d
Clause 1 of this Article are additional penalties.
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5. The fine incurred
by an organization is twice as much as the fine incurred
by an individual for the same violation.
a) The fines prescribed in Articles 5 - 7, Article 20, Articles 22 - 32 of
this Decree are applicable to individuals.
b) The fines for the violations from Article 33 to Article 40 of this
Decree are applicable to organizations.
c) The fines for other violations are specified in this Decree.
6. The fine of a violation against regulations on
pricing, fee, and invoicing, without aggravating or mitigating circumstance is
the average level of the fine bracket for such violation. The average fine is
the arithmetic mean of the minimum and maximum fines.
An aggravating or mitigating circumstance shall cause the average fine to
increase or decrease. The increase is the arithmetic mean of the maximum fine
and average fine. The decrease is the arithmetic mean of the minimum fine and
average fine.
The maximum fine shall apply if two aggravating circumstances are found.
The minimum fine shall apply if two mitigating circumstances are found.
An aggravating circumstance shall cancel out a mitigating circumstance.
Article 4. Statute of limitations
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2. The time limit for imposing penalties for
administrative violations against the regulations on invoicing that lead to tax
avoidance, tax fraud, late tax payment, understatement of tax liability shall
be specified by legislation on taxation.
Chapter 2.
ADMINISTRATIVE VIOLATIONS, PENALTIES, REMEDIAL
MEASURES PERTAINING TO PRICE MANAGEMENT
Article 5. Violations against regulations on price
stabilization
1. A warning shall be issued against late reporting
that is 05 working days behind schedule at the request of competent authorities
to serve price stabilization.
2. A fine of from 1,000,000 VND to 5,000,000 VND
shall be imposed for late report that is 05 - 10 working days behind schedule.
3. A fine of from 5,000,000 VND to 10,000,000 VND
shall be imposed for late report that exceeds 10 working days behind schedule.
4. A fine of from 10,000,000 VND to 20,000,000 VND
shall be imposed for failing to properly implement one of the measures for
price stabilization prescribed b competent authorities.
5. A fine of from 20,000,000 VND to 30,000,000 VND
shall be imposed for failing to take one of the measures for price
stabilization prescribed b competent authorities.
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7. A fine of from 40,000,000 VND to 60,000,000 VND
shall be imposed for failing to establish the Price stabilization fund.
8. Remedial measures:
a) Compulsory return of the money earned from the improper use of the
Price stabilization fund to the Price stabilization fund, according to Clause 6
of this Article;
b) Compulsory return the amount of money earned from improper
establishment of the Price stabilization fund or the failure of establish the
Price stabilization fund to the Price stabilization fund tax authority Clause 6
and Clause 7 of this Article.
Article 6. Violations against policies on subsidies
1. A fine of from 20,000,000 VND to 30,000,000 VND
shall be imposed for making false statements or fabricating of payment receipts
to receive subsidies on prices and transport cost, and supports for the
implementation of subsidy policies; improperly using subsidies and supports.
2. Remedial measures:
a) Compulsory remittance the money earned from making false statements or
fabricating payment receives to government budget.
b) Compulsory remittance the amount of money earned from improper use of
subsidies and supports to government budget.
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1. A fine of from 20,000,000 VND to 30,000,000 VND
shall be imposed for violations against regulations on provisional prices
agreed by negotiation decided by the negotiation holder:
a) Refusal to buy or sell goods/services at the provisional prices agreed
by negotiation;
b) Failure to send reports on the agree prices to the negotiation holder.
2. A fine of from 30,000,000 VND to 50,000,000 VND
shall be imposed for failing to open price negotiation at the request of
competent authorities.
Article 8. Failure to adhere to the prices decided by
competent authorities or persons
1. A fine of from 10,000,000 VND to 15,000,000 VND
shall be imposed for selling goods and services at other prices than that
decided by competent authorities or persons, except for the acts mentioned in
Clause 2, Clause 3 and Clause 4 of this Article.
2. A fine of from 20,000,000 VND to 25,000,000 VND
shall be imposed for selling goods and services at other prices than that
decided by the People’s Committees of provinces.
3. A fine of from 25,000,000 VND to 30,000,000 VND
shall be imposed for selling goods and services at the prices that are below
the minimum price or above the maximum price decided by the Minister or the
Head of the ministerial agency.
4. A fine of from 30,000,000 VND to 35,000,000 VND
shall be imposed for selling goods and services at the prices that are below
the minimum price or above the maximum price decided by the Government or the
Prime Minister.
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Article 9. Violations against regulations on planning
prices of goods and services
1. A fine of from 10,000,000 VND to 20,000,000 VND
shall be imposed for planning prices of goods and services against the pricing
methods prescribed by competent authorities.
2. A fine of from 20,000,000 VND to 30,000,000 VND
shall be imposed for planning prices of goods and services against the pricing
methods prescribed by competent authorities.
Article 10. Violations against regulations on pricing
exported rice prescribed by the Government
1. A fine of from 20,000,000 VND to 30,000,000 VND
shall be imposed for failing to report the purchase price of exported rice,
making false statement of rice export prices; failing to report or reporting
incorrect quantity of goods in reserve of the rice exporter to the competent
authority.
2. A fine of from 80,000,000 VND to 120,000,000 VND
shall be imposed for exporting of rice at a lower price than the floor price of
exported rice announced by competent authorities.
Article 11. Violations against regulations on price
registration and price statement
1. A fine of from 5,000,000 VND to 10,000,000 VND
shall be imposed for making price statements in contravention of the price
statement form provided by competent authorities.
2. A fine of from 15,000,000 VND to 20,000,000 VND
shall be imposed for imposing prices in contravention of the guidance of
competent authorities.
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4. A fine of from 25,000,000 VND to 30,000,000 VND
shall be imposed for failing to registering prices with competent authorities.
5. Remedial measures:
a) Compulsory revocation of the prices imposed by the organization or
individual when registering prices in contravention of the guidance on pricing
methods provided by competent authorities, applicable to the violations in
Clause 2 of this Article;
b) Compulsory remittance to government budget the excess earned from
registering prices against the pricing methods prescribed by competent
authorities.
Article 12. Violations against regulations on
disclosure of information about prices of goods and services
1. A warning shall be given for one of the following
violations:
a) Failing to post prices of goods and services at the locations where
price posting is compulsory by law;
b) Posting prices improperly in a way that make customers confused.
2. A fine of from 300,000 VND to 500,000 VND shall be
imposed when the violations in Clause 1 of this Article is recommitted.
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4. A fine of from 10,000,000 VND to 15,000,000 VND
shall be imposed for failing to disclose information about goods and services
in other methods rather than price posting, applicable to the goods and
services in the list of Goods and services priced by the State, the list of
goods and services subject to price stabilization and price statement.
5. A fine of from 20,000,000 VND to 30,000,000 VND
for selling goods and services in the list of goods subject to price
stabilization, the list of goods and services restricted from trade or traded
under conditions.
6. A fine of from 30,000,000 VND to 40,000,000 VND
shall be imposed for failing to provide information about the Price
stabilization fund at the request of competent authorities.
7. Remedial measures: compulsory return the excess
over the posted price to the customers earned from the violations in Clause 3
and Clause 5 of this Article. The excess shall be remitted to government budget
if the customers are not identifiable.
Article 13. Irrational increase or decrease of prices
1. A fine of from 1,000,000 VND to 5,000,000 VND
shall be imposed if the value of goods or service, the price of which is
increased, is up to 50,000,000, applicable to the acts below:
a) Increasing the price beyond the price stated or registered with
competent authorities as prescribed by law.
b) Increasing the price according to the registration form or price
statement form, whiled the competent authority has made a written request for
the explanation of the registered or stated price, or has requested the
suspension of the new price and a new price registration of statement.
2. A fine of from 5,000,000 VND to 10,000,000 VND
shall be imposed for the violations in Clause 1 of this Article if the value of
the goods or services is from over 50,000,000 VND to 100,000,000 VND.
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4. A fine of from 20,000,000 VND to 40,000,000 VND
shall be imposed for the violations in Clause 1 of this Article if the value of
the goods or services is from over 200,000,000 VND to 500,000,000 VND.
5. A fine of from 40,000,000 VND to 60,000,000 VND
shall be imposed for the violations in Clause 1 of this Article if the value of
the goods or services is from over 500,000,000.
6. A fine of from 25,000,000 VND to 55,000,000 VND
shall be imposed for irrational increase or decrease of goods or services,
which is found during the inspection of pricing basis at the request of the
Prime Minister, Ministers, Heads of ministerial agencies, Presidents of the
People’s Committees of provinces.
7. Remedial measures: compulsory remittance of the
money earned from the administrative violations in this Article to government
budget.
Article 14. Spreading false information about the
market and prices
1. A fine of from 10,000,000 VND to 15,000,000 VND
shall be imposed for fabricating, spreading, broadcasting false information
about the market and prices that cause confusion and market instability.
2. A fine of from 75,000,000 VND to 100,000,000 VND
shall be imposed for committing the violations in Clause 1 of this Article on
the media such as newspapers, audio news, video news, online news, or other
media materials.
3. Remedial measures:
a) Compulsory rectification of the information, applicable to the
violations in Clause 2 of this Article;
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Article 15. Violations against the laws on provision
of relevant data and documents at the request of competent authorities
1. A warning shall be given for one of the following
violations:
a) Delayed provision of information about prices of goods and services at
the written request of competent authorities, which is fewer than 05 working
days behind schedule.
b) Delayed provision of relevant data and documents at the written request
of competent authorities, which is fewer than 02 working days behind schedule,
when the State valuates, inspect the pricing basis of the goods and services.
2. A fine of from 5,000,000 VND to 8,000,000 VND
shall be imposed for delayed provision of information at the request of
competent authorities, which is 05 - 15 working days behind schedule; provision
of insufficient or incorrect information about prices of goods and services at
the written request of competent authorities.
3. A fine of from 6,000,000 VND to 9,000,000 VND
shall be imposed for delayed provision of relevant data and documents at the
request of competent authorities, which is fewer 02 - 10 working days behind
schedule; provision of insufficient or in accurate data and documents at the
written request of competent authorities when the State valuates, inspect the
pricing basis of the goods and services.
4. A fine of from 8,000,000 VND to 11,000,000 VND
shall be imposed for delayed provision of information at the request of
competent authorities, which is over 15 working days behind schedule or after
the deadline for submitting the next periodic report on prices of goods and
services at the written request of competent authorities.
5. A fine of from 9,000,000 VND to 12,000,000 VND
shall be imposed for delayed provision of relevant data and documents at the
written request of competent authorities, which is over 10 working days behind
schedule, when the State valuates, inspect the pricing basis of the goods and
services.
Article 16. Fraudulent pricing
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2. Remedial measures: compulsory provision of
reimbursement for the cost that arises during the violation for customers.
Article 17. Taking advantage of economic crisis,
natural disasters, wars, fire, epidemics, unusual circumstances, and state
policies to impose irrational prices
1. A fine of from 20,000,000 VND to 30,000,000 VND
shall be imposed for taking advantage of economic crisis, natural disasters,
wars, fire, epidemics, unusual circumstances, and state policies to impose
irrational prices.
2. Remedial measures: compulsory remittance of the
money earned from irrational pricing to government budget.
Article 18. Violations against regulations on
valuation company
1. A fine of from 5,000,000 VND to 10,000,000 VND
shall be imposed for delaying sending reports to the Ministry of Finance within
20 working days in the cases below:
a) Failure to satisfy one of the conditions in the certificate of
eligibility to provide valuation services according to legislation on pricing;
b) The contents certificate of eligibility to provide valuation services
are changed;
c) The certificate of eligibility to provide valuation services is lost,
torn, burn, or destroyed due to natural disasters, wars, or other force
majeure;
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dd) The company undergoes division, merger, amalgamation, or conversion of
ownership;
e) The company is bankrupt, dissolved, suspended, or shuts down;
g) The company has its Certificate of Business registration or Certificate
of Enterprise registration revoked.
2. A fine of from 10,000,000 VND to 15,000,000 VND
shall be imposed for one of the following violations:
a) Failing to notify the Ministry of Finance within 35 working days from
the establishment or shut down of the overseas valuation company.
b) Delaying reporting or providing information about the provision of
valuation services within 05 working days.
c) Delaying providing the certification of valuation, valuation result
report or relevant documents at the request of competent authorities within 05
working days.
3. A fine of from 15,000,000 VND to 20,000,000 VND
shall be imposed for one of the following violations:
a) Failing to notify the Ministry of Finance in writing within 40 working
days when changing the contents mentioned in Clause 1 of this Article;
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c) Failing to send reports or provide information to competent authorities
about valuation service provision within 20 working days.
d) Failing to provide the certification of valuation, valuation result
report or relevant documents at the request of competent authorities within 15
working days.
4. A fine of from 20,000,000 VND to 30,000,000 VND
shall be imposed for one of the following violations:
a) Providing valuation services without the contract to provide valuation
services or the written request for valuation services of the customer.
b) Issue the certification of valuation or make the valuation report
without sufficient information according to Vietnam’s valuation standard.
5. A fine of from 30,000,000 VND to 40,000,000 VND
shall be imposed for one of the following violations:
a) Attracting customers in the form of obstructing, threatening, bribing,
and other methods of unhealthy competition; providing false information about
the qualification, experience and capacity of the valuator, the valuation
company or its branches;
b) Obstructing or interfering in the administration of the organization or
individual that demands the valuation while they are performing their functions
and duties properly;
c) Revealing information about documents, customers and valuated assets
without the consent of customers or against the law.
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a) Failing to store the valuation documents in accordance with legislation
on pricing, except for the cases in Point d Clause 8 of this Article;
b) Changing, falsifying the valuation documents being stored;
c) Failing to comply with legislation on preservation and use of valuation
documents.
7. A fine of from 60,000,000 VND to 80,000,000 VND
shall be imposed for one of the following violations:
a) Failing to follow the valuation procedure;
b) Failing to follow the valuation method provided in Vietnam’s valuation
standard;
c) Failing to employ every valuation methods prescribed by legislation on
pricing.
8. A fine of from 80,000,000 VND to 100,000,000 VND
shall be imposed for one of the following violations:
a) Fabricating, borrowing, renting the valuator’s card:
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c) Receiving or requesting money or other benefits from the customers
apart from the agreed service price in the contract;
dd) Failing to store valuation documents for a sufficient period as
prescribed by law.
9. A fine of from 100,000,000 VND to 120,000,000 VND
shall be imposed for one of the following violations:
a) Providing valuation services when the valuation company is banned from
providing valuation services according to legislation on pricing;
b) Issuing the certification of valuation or report on valuation report
signed by another person than a valuator of the valuation company.
10. A fine of from 120,000,000 VND to 150,000,000 VND
for falsifying the documents or information about valuated asset, except for
the case mentioned in Clause 13 of this Article.
11. A fine of from 150,000,000 VND to 180,000,000 VND
shall be imposed for failing to make the loan loss provision and failing to buy
professional liability insurance as prescribed by law.
12. A fine of from 180,000,000 VND to 220,000,000 VND
for collaborating with the asset owner, client or relevant persons to falsify
the result of valuation.
13. A fine of from 220,000,000 VND to 260,000,000 VND
shall be imposed for falsifying the valuation documents or falsifying
information about valuated assets that causes the price of real estate or
vehicles to increase or decrease by 10%, the price of supplies or goods to
increase or decrease by 15% in comparison to the final valuation result given
by the competent authority if the same valuation method is employed by the
valuation company and the competent authority.
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a) Suspending the provision of valuation services for 30 - 40 days,
applicable to the violations in Clause 6 of this Article;
b) Suspending the provision of valuation services for 50 - 60 days,
applicable to the violations in Clause 7, Clause 8, Clause 9, Clause 10, Clause
11, Clause 12, and Clause 13 of this Article.
If the company fails to rectify the fault after 02 month of suspension as
prescribed in Point b Clause 14 of this Article, it shall have its certificate
of eligibility to provide valuation services revoked according to Article 40 of
the Law on Pricing.
Article 19. Violations against regulations on
valuators
1. A fine of from 20,000,000 VND to 30,000,000 VND
shall be imposed for one of the following violations:
a) Revealing information about documents, clients and the valuated assets
without the consent of clients or against the law;
b) Receiving money or other benefits from the client apart from the agreed
service price in the contract.
2. A fine of from 30,000,000 VND to 40,000,000 VND
shall be imposed for one of the following violations:
a) Failing to follow guidance on valuation procedure and methods in the
Vietnam’s valuation standard;
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3. A fine of from 40,000,000 VND to 50,000,000 VND
shall be imposed for one of the following violations:
a) Fabricating, borrowing, lending the valuator’s card:
b) Applying to 02 valuation companies or more at the same time;
b) Working for 02 valuation companies or more at the same time;
d) Signing the certification of valuation issued by a valuation company to
which they do not apply.
4. A fine of from 50,000,000 VND to 70,000,000 VND
shall be imposed for one of the following violations:
a) Corroborating with the asset owner, client or relevant persons to
falsify the valuation result;
b) Falsifying the documents or information about valuated asset that leads
to inaccurate valuation result;
c) Provide valuation services to a unit with which the valuator has a
relationship pertaining to capital contribution, share purchase, or where the
valuator’s parent, spouse, child, brother or sister is a member of the board or
the Chief accountant.
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a) Confiscation of the valuator’s card for 30 - 60 days, applicable to the
violations in Clause 2 of this Article;
b) Confiscation of the valuator’s card for 50 - 70 days, applicable to the
violations in Clause 3 of this Article;
c) Confiscation of the valuator’s card for 70 - 90 days, applicable to the
violations in Clause 4 of this Article.
6. Remedial measures: compulsory remittance of the
money earned from corroboration with the client or the illegal receipts (if
any) to government budget, applicable to the violations mentioned Point b
Clause 1, Clause 2, Point a Clause 3, and Clause 4 of this Article.
Article 20. Violations against regulations on holder
of valuated assets and users of valuation results
1. A fine of from 3,000,000 VND to 5,000,000 VND
shall be imposed for signing the valuation contract with an unqualified
company.
2. A fine of from 5,000,000 VND to 10,000,000 VND
shall be imposed for using the valuation results for other purposes than those
stated in the contract.
3. A fine of from 10,000,000 VND to 20,000,000 VND
for providing inaccurate or insufficient information or documents about the
valuated assets.
4. A fine of from 20,000,000 VND to 30,000,000 VND
for bribing or collaborating with the valuator or valuation company to falsify
the valuation result.
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Article 21. Violations against regulations on
training in valuation
1. A fine of from 5,000,000 VND to 10,000,000 VND
shall be incurred by the provider of training
in valuation that commits one of the acts below:
a) Delaying sending the documents related to the training course within 05
working days;
b) Delaying providing additional documents related to the training course
at the written request of the Ministry of Finance within 05 working days from
the day on which the request is received according to the date stamp;
c) Delaying sending a report on the result of the training course in
valuation to the Ministry of Finance within 10 working days from the end of the
training course or another day prescribed by law;
d) Failing to seek opinions of the learners on the Course quality
assessment note.
2. A fine of from 10,000,000 VND to 20,000,000 VND
shall be incurred by the provider of training
in valuation that commits one of the violations below:
a) Failing to send the documents related to the training course to the
competent authority within 30 days from the deadline;
b) Failing to provide additional documents related to the training course
at the written request of the Ministry of Finance within 15 working days from the
day on which the request is received according to the date stamp;
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d) Violating the regulations on storing documents related to the training
courses in valuation.
3. A fine of from 20,000,000 VND to 30,000,000 VND
shall be incurred by the provider of training
in valuation that commits one of the violations below:
a) Violating the regulations on the procedure, contents, training
programs, and training time;
b) Employing unqualified lecturers.
4. A fine of from 30,000,000 VND to 40,000,000 VND
shall be incurred by the provider of training
in valuation that commits one of the violations below:
a) Issuing the certificates of training in valuation to the learners that
fail to meet the requirements, according to legislation on training time and
test results;
b) Issuing the certificates of training in valuation to the people that do
not actually attend the course.
5. Additional penalties:
a) Suspension of the provision of training an issuance of certificate of
training in valuation for 30 - 50 days, applicable to the violations in Clause
2 and Clause 3 of this Article;
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c) Suspension of the provision of training an issuance of certificate of training
in valuation for 70 - 90 days, applicable to the violations in Point b Clause 4
of this Article.
6. Remedial measures:
a) Destruction of the certificates of training in valuation that are
issued against the law, applicable to the violations in Clause 4 of this
Article;
b) Compulsory remittance of the receipts earned during the violations in
Clause 4 of this Article.
Chapter 3.
ADMINISTRATIVE VIOLATIONS, PENALTIES, REMEDIAL
MEASURES PERTAINING TO FEE MANAGEMENT
Article 22. Violations against regulations on free
registration and fee statement
1. A warning shall be issued for the first late
registration or statement according to legislation on fees and charges.
2. A fine of from 500,000 VND to 1,000,000 VND shall
be imposed for the subsequent late registration or statement according to
legislation on fees and charges.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4. A fine of from 3,000,000 VND to 5,000,000 VND
shall be imposed for failing to registering or making statement of frees with
competent authorities.
Article 23. Violations against regulations on
announcement of fee collection
A fine of from 1,000,000 VND to 3,000,000 VND shall be imposed for one of
the following violations:
1. Failing to announce the fee collection;
2. Posting or announce fee improperly, ambiguously or
confusingly.
Article 24. Violations against regulations on fee
payment
1. A warning shall be issued for failing to comply
with the fee notice of tax authorities, the deadline for paying fees.
2. A fine of 1 - 3 times the fee being avoided shall
be imposed for avoiding fee payment. The maximum fine is 50,000,000 VND.
Article 25. Violations against regulations on fee
levels
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a) A fine of from 500,000 VND to below 1,000,000 VND if the improper fee
is below 10,000,000 VND;
b) A fine of from 1,000,000 VND to below 3,000,000 VND if the improper fee
is from 10,000,000 VND to below 30,000,000 VND;
c) A fine of from 3,000,000 VND to below 5,000,000 VND if the improper fee
is from 30,000,000 VND to below 50,000,000 VND;
d) A fine of from 5,000,000 VND to below 10,000,000 VND if the improper
fee is from 50,000,000 VND to below 100,000,000 VND;
dd) A fine of from 10,000,000 VND to below 30,000,000 VND if the improper
fee is from 100,000,000 VND to below 300,000,000 VND;
e) A fine of from 30,000,000 VND to 50,000,000 VND if the improper fee is
from 300,000,000 VND.
2. Remedial measures:
a) Compulsory return of the improper fees to the fee payers. The improper
fees shall be remitted to government budget if fee payers are not identifiable;
b) Compulsory remittance of the money earned from the violation to
government budget.
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1. A fine of 20% of the reduced or exempted amount
shall be imposed for fabricating documents to apply for fee reduction or exemption.
The minimum fine is 500,000 VND; the maximum fine is 50,000,000 VND.
2. The fabrication of documents to profit from the
difference from fee reduction or exemption shall incur:
a) A fine of from 500,000 VND to below 1,000,000 VND if the difference is
below 10,000,000 VND;
b) A fine of from 1,000,000 VND to below 3,000,000 VND if the difference
is from 10,000,000 VND to below 30,000,000 VND;
c) A fine of from 3,000,000 VND to below 5,000,000 VND if the difference
is from 30,000,000 VND to below 50,000,000 VND;
d) A fine of from 5,000,000 VND to below 10,000,000 VND if the difference
is from 50,000,000 VND to below 100,000,000 VND;
dd) A fine of from 10,000,000 VND to below 30,000,000 VND if the
difference is from 100,000,000 VND to below 300,000,000 VND;
e) A fine of from 30,000,000 VND to 50,000,000 VND if the difference is
from 300,000,000 VND.
3. Remedial measures: compulsory remittance of the
money earned from the violations in Clause 1 and Clause 2 of this Article to
government budget.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. The improper use of fees classified as government
budget shall incur:
a) A fine of from 500,000 VND to below 1,000,000 VND if the fee being used
improperly is below 10,000,000 VND;
b) A fine of from 1,000,000 VND to below 3,000,000 VND if the fee being
used improperly is from 10,000,000 VND to below 30,000,000 VND.
c) A fine of from 3,000,000 VND to below 5,000,000 VND if the fee being
used improperly is from 30,000,000 VND to below 50,000,000 VND.
d) A fine of from 5,000,000 VND to below 10,000,000 VND if the fee being
used improperly is from 50,000,000 VND to below 100,000,000 VND.
dd) A fine of from 10,000,000 VND to below 30,000,000 VND if the fee being
used improperly is from 100,000,000 VND to below 300,000,000 VND.
e) A fine of from 30,000,000 VND to 50,000,000 VND if the fee being used
improperly is from 300,000,000 VND.
2. Remedial measures: compulsory remittance of the
money earned from the violations in Clause 1 and Clause 2 of this Article to
government budget.
Article 28. Violations against regulations on
printing fee receipts
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2. e) A fine of from 4,000,000 VND to below 8,000,000
VND shall be imposed printing or taking order to print receipts that have
duplicate numbers or symbols
3. Remedial measures: compulsory remittance of the
money earned from the violations in Clause 1 and Clause 2 of this Article to
government budget.
Article 29. Violations against regulations on
registration of fee receipts
1. A fine of from 500,000 VND to 2,000,000 VND shall
be imposed for using receipts without applying for a registration with
competent authorities as prescribed.
2. Remedial measures: compulsory remittance of the money
earned from the violations in Clause 1 and Clause 2 of this Article to
government budget.
Article 30. Violations against regulations on using
fee receipts
1. If receipts are issued without sufficient
information, except for the amount of money:
a) A warning shall be issued for the first violation;
b) A fine of from 500,000 VND to 1,000,000 VND shall be imposed for each
subsequent violation.
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3. A fine shall be imposed for issuing a receipt in
which the amounts in its slips are different:
a) A fine of from 500,000 VND to below 1,000,000 VND if the difference of
a receipt is below 1,000,000 VND;
b) A fine of from 1,000,000 VND to below 3,000,000 VND if the difference
of a receipt is from 1,000,000 VND to below 5,000,000 VND;
c) A fine of from 3,000,000 VND to below 5,000,000 VND if the difference
of a receipt is from 5,000,000 VND to below 10,000,000 VND;
d) A fine of from 5,000,000 VND to below 10,000,000 VND if the difference
of a receipt is from 10,000,000 VND.
4. The issuance of fictitious receipts shall incur:
a) A fine of from 1,000,000 VND to below 2,000,000 VND if the value of a
receipt is below 2,000,000 VND;
b) A fine of from 2,000,000 VND to below 4,000,000 VND if the value of a
receipt is from 2,000,000 VND to below 5,000,000 VND;
c) A fine of from 4,000,000 VND to below 8,000,000 VND if the value of a
receipt is from 5,000,000 VND.
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6. Each receipt being changed shall carry a fine of
from 2,000,000 VND to 4,000,000 VND.
7. Every fake receipt being used shall carry a fine of
from 4,000,000 VND to 8,000,000 VND.
8. Remedial measures: compulsory remittance of the
money earned from the violations in Clause 1, Clause 2, Clause 3, Clause 4,
Clause 5, Clause 6 and Clause 7 of this Article.
Article 31. Violations against regulations on fee
receipt management
1. A warning shall be issued for making reports on
the use and settlement of receipts behind schedule, storing receipts
improperly, applicable to the first violation.
2. A fine of from 100,000 VND to 500,000 VND shall be
imposed for making reports on the use and settlement of receipts behind
schedule, storing receipts improperly, applicable to the subsequent violation.
3. A fine of from 500,000 VND to 1,000,000 VND shall
be imposed for failing to make reports on the use and settlement of receipts.
4. Every improper receipt being received shall carry
a fine of from 1,000,000 VND to 2,000,000 VND. The maximum fine is 50,000,000
VND.
Article 32. Losing, giving, selling fee receipts
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2. A fine of from 100,000 VND to 300,000 VND shall be
imposed for losing the stubs of a receipt, except for the stub kept by the fee
payer, applicable to the first violation.
3. A fine of from 300,000 VND to 500,000 VND shall be
imposed for losing the stub that is kept by the fee payer;
4. Each used receipt that is given or sold shall
carry:
a) A fine of from 1,000,000 VND to below 2,000,000 VND if amount in the
receipt is below 10,000,000 VND;
b) A fine of from 1,000,000 VND to below 4,000,000 VND if amount in the
receipt is from 2,000,000 VND to below 5,000,000 VND;
c) A fine of from 4,000,000 VND to below 8,000,000 VND if amount in the
receipt is from 5,000,000 VND.
5. The unused receipts being given or sold shall car
the fines mentioned in Clause 1 and Clause 2 of this Article.
6. Remedial measures: compulsory remittance of the
money earned from the violations in Clause 1, Clause 2, Clause 3, Clause 4, and
Clause 5 of this Article.
Chapter 4.
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Article 33. Violations against regulations on
procedure for printing invoices and creating electronic invoices
1. A fine of from 2,000,000 VND to 4,000,000 VND for
printing invoices or creating invoices that contain insufficient information.
2. A fine of from 4,000,000 VND to 8,000,000 VND
shall be imposed for one of the following violations:
a) Printing invoices or creating electronic invoices without satisfying
prescribed conditions;
b) Providing invoice printing software that fail to comply with the
principles, or the invoices printed contain insufficient information.
3. A fine of from 20,000,000 VND to 50,000,000 VND
for printing fake invoices (unless it is on account of the invoice printing
software) or creating fake electronic invoices.
4. Additional penalties: the organization or
individual that commits the violations in Clause 3 of this Article shall have
their right to print invoices or create electronic invoices suspended for 01 -
03 months from the day on which the decision on penalty imposition takes
effect.
5. Remedial measures: the organization or individual
that commits the violation in Clause 1, Point a Clause 2 or Clause 3 of this Article
shall destroy the invoices printed or created improperly.
Article 34. Violations against regulations on
ordering invoice printing
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2. A fine of from 4,000,000 VND to 8,000,000 VND
shall be imposed for one of the following violations:
a) Failing to finalize the printing contract by the deadline stated in the
contract or when the contract is terminated after the notice of invoice
issuance is made.
b) Failing to destroy the invoices that are printed but are not issued and
not used.
3. A fine of from 6,000,000 VND to 18,000,000 VND for
making false statements about the loss of invoices before announcing the
issuance.
4. A fine of from 15,000,000 VND to 45,000,000 VND
shall be imposed for giving, selling printed invoices that are not issued to
other organizations or individuals.
5. A fine of from 20,000,000 VND to below 50,000,000
VND shall be imposed for ordering the printing of fake invoices.
6. Remedial measures: the organization or individual
that commits the violation in Clause 4 and Clause 5 of this Article shall
destroy the invoices ordered improperly.
Article 35. Violations against regulations on
printing ordered invoices
1. A fine of from 2,000,000 VND to 4,000,000 VND
shall be imposed for violating the regulations on reporting invoice printing
promulgated by the Ministry of Finance.
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a) Failing to finalize the printing contract by the deadline stated in the
contract, or when the contract is terminated after the customer completes the
procedure for issuance announcement;
b) Failing to destroy the excess or faulty invoices when finalizing the
printing contract.
3. A fine of from 6,000,000 VND to 18,000,000 VND
shall be imposed for one of the following violations:
a) Taking printing orders without satisfying the prescribed conditions;
b) Failing to report the invoices lost while printing before delivery.
4. A fine of from 10,000,000 VND to 20,000,000 VND
shall be imposed for transferring part or the whole invoice printing contact to
another printing facility.
5. A fine of from 15,000,000 VND to 45,000,000 VND
shall be imposed giving, selling invoices ordered by one client to another.
6. A fine of from 20,000,000 VND to 50,000,000 VND
shall be imposed for printing fake invoices.
7. Additional penalties: the organization or
individual that commits the violations in Clause 6 of this Article shall be
suspended from printing invoices for 01 - 03 months from the day on which the
decision on penalty imposition takes effect.
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Article 36. Violations against regulations on buying
invoices
1. A fine of from 2,000,000 VND to 4,000,000 VND
shall be imposed for failing to destroy expired invoices that were bought.
2. A fine of from 6,000,000 VND to 8,000,000 VND
shall be imposed for failing report the invoices that are bought but have not
been issued.
3. A fine of from 20,000,000 VND to 50,000,000 VND
shall be imposed for giving or selling the invoices that are bought but have
not been issued.
4. Remedial measures: the organization or individual
that commits the violation in Clause 1 and Clause 3 of this Article shall
destroy the expired invoices, the invoices that are bought but have not been
issued.
Article 37. Violations against regulations on issuing
invoices
1. A fine of from 2,000,000 VND to 4,000,000 VND
shall be imposed for one of the following violations:
a) Making a notice of invoice issuance with insufficient information;
b) Failing to post the notice of invoice issuance properly.
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3. Remedial measures: the organization or individual
that commits the violation in this Article shall follow the procedure for
issuing invoices as prescribed.
Article 38. Violations against regulations on using
invoices when selling goods and services
1. A fine of from 200,000 VND to 1,000,000 VND for
providing insufficient information on the invoice as prescribed, except for the
invoices on which sufficient information is not required according to the
Ministry of Finance.
2. A fine of from 2,000,000 VND to 4,000,000 VND
shall be imposed for failing to destroy or improperly destroying the invoices
that are published but are not issued and therefore not invalid.
3. A fine of from 4,000,000 VND to 8,000,000 VND
shall be imposed for one of the following violations:
a) Issuing invoices at improper times according to legislation on invoices
for goods and services;
b) Failing to issue invoice in numerical order as prescribed;
c) the date on the invoice issued is before the day on which the invoice
is bought from the tax authority;
d) The invoice issued is not given to the buyer, unless it is written on
the invoice that the buyer refuses to take the invoice or the invoice is issued
according to the manifest;
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e) Issuing wrong types of invoices according to legislation on invoices
for goods and services, and giving such invoices to the buyer or declaring tax.
4. A fine of from 10,000,000 VND to 20,000,000 VND
shall be imposed for one of the following violations:
a) Losing, burning, damaging the invoices that are published but not
issued, or the invoices that are issued (the stub kept by the customer) but are
not received by the client, except for the cases in which invoices are lost,
burnt, or damaged because of natural disasters or conflagration. If the invoice
is lost, burnt or damaged (except for the stub kept by the client) during the
storage period, penalties shall be imposed in accordance with legislation on
accounting.
If the lost invoice is found (the stub kept by the client) before the tax
authority makes a decision to impose penalties, the seller shall not carry any
fine.
b) Failing to issue invoices for the goods or services valued at 200,000
VND or more to the buyer. Apart from carrying the fine, the seller shall issue
invoices to the buyer.
5. A fine of from 20,000,000 VND to 50,000,000 VND
shall be imposed for using illegal invoices (except for the violations in
Clause 2 Article 37 of this Decree) and using invoices illegally.
6. Remedial measures: the organization or individual
that commits the violation in Clause 2 of this Article shall destroy the
invoices that are published but not issued and therefore invalid.
Article 39. Violations against regulations on using
invoices or buyers
1. A fine of from 2,000,000 VND to 4,000,000 VND
shall be imposed for losing, burning, damaging the invoices that are issued
(the stub kept by the buyer) for bookkeeping, tax declaration and settlement of
budget capital, except for the cases in which invoices are lost, burnt, or
damaged because of natural disasters or conflagration.
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2. A fine of from 20,000,000 VND to 50,000,000 VND
shall be imposed for using illegal invoices or using invoices illegally.
Article 40. Making, sending notifications and reports
to tax authorities (except for the notice of invoice issuance)
1. A fine of from 200,000 VND to 1,000,000 VND for
making and sending an incorrect or insufficient notification or report to the
tax authority, except for the notice of invoice issuance.
Apart from carrying a fine, the organization or individual shall remake
and resend a proper notification or report to the tax authority. If mistakes
are found and rectified to the tax authority by the deadline, the organization
or individual shall not carry any fine.
2. A fine of from 2,000,000 VND to 4,000,000 VND for
submitting notifications or reports to the tax authority 10 after the deadline,
except for the notice of invoice issuance.
3. A fine of from 4,000,000 VND to 8,000,000 VND
shall be imposed for failing to submit reports or notifications to the tax
authority. The notification or report is considered not submitted if it is not
sent to the tax authority after 20 days from the deadline, except for the
notice of invoice issuance.
Chapter 5.
THE POWER TO IMPOSE ADMINISTRATIVE PENALTIES
Article 41. The power to make records on
administrative violations
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2. The persons below have the power to make records
on administrative violations:
a) The duty officers that having the power to impose administrative
penalties in this Decree.
b) The officials in charge of state management of prices, market, fees,
and invoices.
Article 42. The power to impose
administrative penalties for violations pertaining to price management
1. The Chief Inspector of the Ministry of Finance is
entitled to:
a) Impose fines up to the highest level for the violations pertaining to
price management in accordance with this Decree and relevant laws;
b) Impose additional penalties and take remedial measures prescribed in
this Decree.
2. The chief of the pricing inspectorate is entitled
to:
a) Impose fines of up to 200,000,000 VND for the violations pertaining to
price management in accordance with this Decree and relevant laws;
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3. The Chief Inspectors of Services of Finance are
entitled to:
a) Impose fines of up to 50,000,000 VND for other violations pertaining to
price management prescribed in this Decree;
b) Impose additional penalties and take remedial measures in accordance
with this Decree and current law.
4. Inspectors, chief inspectors of Ministries,
ministerial agencies and relevant persons have the power to impose penalties
for administrative violations pertaining to price management under their
management.
5. The competent persons of market management
agencies mentioned in Article 45 of the Law on Handling administrative
violations that have the power to impose penalties for the violations in
Article 5, Article 8, Article 10, Article 12, Article 13, Article 14, Article
16, and Article 17 of this Decree are entitled to impose additional penalties
and take remedial measures for the administrative violations mentioned in this
Decree that are committed locally.
6. Presidents of the People’s Committees of
provinces, within the competence prescribed in the Law on Handling
administrative violations, are entitled to impose penalties for administrative
violations pertaining to pricing in accordance with this Decree.
7. Presidents of the People’s Committees of districts
and communes, within the competence prescribed in the Law on Handling
administrative violations, are entitled to impose penalties mentioned in
Article 12 of this Decree for administrative violations pertaining to pricing
that are committed locally.
Article 43. The power to impose
administrative penalties for violations pertaining to fee management
1. Presidents of the People’s Committees of communes
are entitled to:
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b) Impose fines of up to 5,000,000 VND;
c) Take the remedial measures mentioned in Point a Clause 3 Article 25 of
this Decree.
2. Presidents of the People’s Committees of districts
are entitled to:
a) Give warnings;
b) Impose fines of up to 25,000,000 VND;
c) Take the remedial measures mentioned in Point b Clause 2 Article 25,
Clause 3 Article 26, Clause 2 Article 27, Clause 3 Article 28, Clause 2 Article
29, Clause 8 Article 30 and Clause 6 Article 32 of this Decree.
3. Presidents of the People’s Committees of provinces
are entitled to:
a) Give warnings;
b) Impose fines of up to 50,000,000 VND;
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4. Tax officials are entitled to:
a) Give warnings;
b) Impose fines of up to 500,000 VND;
5. The team leader of the tax team is entitled to:
a) Give warnings;
b) Impose fines of up to 2.500,000 VND;
6. The Director of the Sub-department of taxation is
entitled to:
a) Give warnings;
b) Impose fines of up to 25,000,000 VND;
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7. The Director of the Department of taxation is
entitled to:
a) Give warnings;
b) Impose fines of up to 50,000,000 VND;
c) Take the remedial measures mentioned in Point a and Point b Clause 2
Article 25, Clause 3 Article 26, Clause 2 Article 27, Clause 3 Article 28,
Clause 2 Article 29, Clause 8 Article 30, and Clause 6 Article 32 of this
Decree.
8. The Director of the General Department of Taxation
is entitled to:
a) Give warnings;
b) Impose fines of up to 50,000,000 VND;
c) Take the remedial measures mentioned in Point a and Point b Clause 2
Article 25, Clause 3 Article 26, Clause 2 Article 27, Clause 3 Article 28,
Clause 2 Article 29, Clause 8 Article 30, and Clause 6 Article 32 of this
Decree.
9. Inspectors and the persons appointed to carry out
inspections are entitled to:
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b) Impose fines of up to 500,000 VND;
c) Take the remedial measures mentioned in Point a Clause 2 Article 25.
10. Chief Inspectors of the Services and people
holding relevant positions that are appointed to carry out inspections are
entitled to:
a) Give warnings;
b) Impose fines of up to 25,000,000 VND;
c) Take the remedial measures mentioned in Point a and Point b Clause 2
Article 25, Clause 3 Article 26, Clause 2 Article 27, Clause 3 Article 28,
Clause 2 Article 29, Clause 8 Article 30, and Clause 6 Article 32 of this
Decree.
11. Chief Inspectors of the Ministries, ministerial
agencies and people holding relevant positions who are appointed to carry out
inspections by the Government are entitled to:
a) Give warnings;
b) Impose fines of up to 50,000,000 VND;
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Apart from the persons having the power to impose penalties for
administrative violations mentioned in this Decree, the persons having the
power to impose penalties for administrative violations of other agencies may
impose penalties within their area of competence in accordance with the Law on
Handling administrative violations upon discovery of the administrative violations
mentioned in this Decree that pertain to their fields.
Article 44. The power to impose
administrative penalties for violations pertaining to invoicing
1. Tax officials are entitled to:
a) Give warnings;
b) Impose fines of up to 500,000 VND;
2. The team leader of the tax team is entitled to:
a) Give warnings;
b) Impose fines of up to 2.500,000 VND;
3. The Director of the Sub-department of taxation is
entitled to:
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b) Impose fines of up to 25,000,000 VND;
c) Take the remedial measures mentioned in Clause 5 Article 33, Clause 6
Article 34, Clause 8 Article 35, Clause 4 Article 36, Clause 3 Article 37, and
Clause 6 Article 38 of this Decree.
4. The Director of the Department of taxation is
entitled to:
a) Give warnings;
b) Impose fines of up to 70,000,000 VND;
c) Take the remedial measures mentioned in Clause 5 Article 33, Clause 6
Article 34, Clause 8 Article 35, Clause 4 Article 36, Clause 3 Article 37, and
Clause 6 Article 38 of this Decree.
5. If goods are transited without legitimate invoices
and papers, the taxpayer shall face penalties for tax avoidance stipulated in
the Law on Tax administration and its guiding documents, apart from the
penalties for administrative violations pertaining to invoicing in this Decree.
6. If the administrative violation pertaining to
invoicing show signs of a crime, the person having the power to impose
penalties for administrative violations pertaining to invoicing shall send the
documents to a competent criminal proceedings agency as prescribed by law.
Chapter 6.
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Article 45. Effect
1. This Decree takes effect on November 09, 2013 and supersedes
the Government's Decree No. 106/2003/ND-CP dated September 23, 2003 on
penalties for administrative violations pertaining to fee management; the
Government's Decree No. 84/2011/ND-CP dated September 20, 2011 on penalties for
administrative violations pertaining to price management, and Chapter V of the
Government's Decree No. 51/2010/ND-CP dated May 14, 2010 on invoices for goods
and services.
2. Other regulations on
penalties for administrative violations pertaining to price management, fee
management, and invoicing that are not mentioned in this Decree shall comply
with the Law on Handling administrative violations.
Article 46. Procedure organization
1. The Ministry of Finance shall provide guidance on
the implementation of this Decree.
2. Ministers, Heads of ministerial agencies, Heads of
Governmental agencies, Presidents of the People’s Committees of provinces,
relevant organizations and individuals are responsible for the implementation
of this Decree./.
FOR THE GOVERNMENT
THE PRIME MINISTER
Nguyen Tan Dung
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