|
THE
GOVERNMENT
---------
|
SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
--------------
|
|
No.
13/2009/ND-CP
|
Hanoi,
February 13, 2009
|
DECREE
AMENDING
AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE GOVERNMENT'S DECREE NO. 98/2007/ND-CP
OF JUNE 7, 2007, PROVIDING FOR THE HANDLING OF TAX-LAW VIOLATIONS AND THE
ENFORCEMENT OF TAX-RELATED ADMINISTRATIVE DECISIONS
THE GOVERNMENT
Pursuant to the December 25,
2001 Law on Organization of the Government;
Pursuant to the November 29, 2006 Law on Tax Administration;
Pursuant to July 2, 2002 Ordinance on Handling of Administrative Violations and
the April 2, 2008 Ordinance Amending and Supplementing a Number of Articles of
the Ordinance on Handling of Administrative Violations;
At the proposal of the Minister of Finance,
DECREES:
Article 1. To amend and
supplement a number of articles of the Government's Decree No. 98/2007/ND-CP of
June 7, 2007, providing for the handling of tax-law violations and the
enforcement of tax-related administrative decisions, as follows:
1. To amend Point b, Clause 1
of Article 6 as follows:
"b/ Fine:
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
- For acts of violating tax
procedures, the maximum fine is VND 100 million. The specific fine level for an
act of violating tax procedures is the average of the fine bracket set for such
act; if extenuating circumstances are involved, the fine level may be reduced,
but must not be lower than the minimum level of the fine bracket; if
aggravating circumstances are involved, the fine level may be increased but
must not be higher than the maximum level of the fine bracket:
- A fine of 0.05% of the late
paid tax amount per day. for acts of late payment of tax or fine;
- A fine of 10% of the deficient
tax amount, for acts of making false declarations which lead to an amount lower
than the payable tax amount or higher than the refundable tax amount;
- A fine equal to the money
amount not remitted into state budget accounts, for acts of violation defined
at Point b. Clause 1. Article 114 of the Law on Tax Administration;
- A fine of between once and
thrice the evaded tax amount, for acts of tax evasion or tax fraud.
Upon determination of fine
levels for taxpayers who commit violations involving both aggravating and
extenuating circumstances, the reduction of aggravating circumstances will be
made on the principle that an aggravating circumstance is reduced against one
extenuating circumstance. If after the reduction on the above principle, there
remains one aggravating circumstance or one extenuating circumstance, depending
on the nature and severity of violation and the violator's attitude towards
remedying consequences, the persons with handling competence will consider and
impose a fine level as in the cases involving one aggravating circumstance or
involving neither aggravating nor extenuating circumstances. For each
aggravating or extenuating circumstance the average fine level in the fine
bracket imposed will be increased or reduced by 20%."
2. To amend and supplement
Clause 5 of Article 9 as follows:
"5. A fine of between VND
500,000 and 5,000,000, for acts:
a/ Submitting tax declaration
dossiers between more than 40 and 90 days later than the prescribed deadline;
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
3. To supplement Point o,
Clause 1 of Article 14 as follows:
"o/ Business households and
individuals that make tax payment by the presumptive method still currently
conduct business during the time of permitted business suspension."
4. To amend Article 18 as
follows:
"Article 18. Tax agencies'
competence to handle tax-law violations
1. Tax officers on duty have the
rights to impose:
a/ Caution;
b/ A fine of up to VND 200,000
for acts of violating tax procedures specified in this Decree.
2. Tax team leaders, within the
ambit of their functions and tasks, have the right to impose:
a/ Caution;
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
3. District-level Tax Department
directors, within geographical areas under their management, have the rights:
a/ To serve caution;
b/ To impose fines of up to VND 20,000,000,
for violations acts specified in Articles 7, 8, 9, 10 and 11 of this Decree;
c/ To impose fines for
violations defined in Articles 12, 13, 14, 16 and 17 of this Decree;
d/ To confiscate material
evidences and means used for commission of tax-law violations;
e/ To apply remedial measures
defined in Clause 3, Article 6 of this Decree.
4. Provincial-level Tax
Department directors, within geographical areas under their management, have
the rights:
a/ To serve caution;
b/ To impose fines of up to VND
100,000,000, for acts of violating tax procedures defined in Articles 7, 8, 9,
10 and 11 of this Decree;
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
d/ To confiscate material
evidences and means used for commission of tax-law violations;
e/ To apply remedial measures
defined in Clause 3, Article 6 of this Decree."
5. To amend Article 22 as
follows:
"Article 22. Making written
records of tax-law violations
Making written records of
lax-law violations is provided for as follows:
1. The competent person on duty
who detects a tax-related violation shall make a written record thereof in the
set form and promptly transfer it to a person with the sanctioning competence.
Such a record must contain all signatures as required by the law on handling of
administrative violations; if the violator refuses to sign the record, its
maker shall write the reason therefor in the record and take responsibility
before law for the contents written in the record.
2. Cases in which records are
not required to be made upon issuance of sanctioning decisions:
a/ Tax-law violations committed
by taxpayers have been examined, inspected, detected and written in examination
records or inspection conclusions by tax agencies;
b/ The delayed tax payment by
taxpayers has been written in tax agencies' notices of delayed tax and fine
amounts."
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
"1. A decision on
enforcement of a tax-related administrative decision is valid for one year from
the date of issue. A decision on enforcement of a tax-related administrative
decision by deducting money from the violator's account is valid for 30 days
from the date of issue."
Article 2. Effect
1. This Decree takes effect on
April 1, 2009.
2. The Ministry of Finance shall
guide the implementation of this Decree.
3. Ministers, heads of
ministerial-level agencies, heads of government-attached agencies, presidents
of provincial-level People's Committees, and concerned organizations and
individuals shall implement this Decree-
ON
BEHALF OF THE GOVERNMENT
PRIME MINISTER
Nguyen Tan Dung