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THE
MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
93/QD-BTC
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Hanoi,
January 16, 2008
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DECISION
ON CORRECTION OF APPENDIX 1
ISSUED TOGETHER WITH THE FINANCE MINISTRY’S CIRCULAR No. 61/2007/TT-BTC OF JUNE
14, 2007, GUIDING THE HANDLING OF TAX LAW VIOLATIONS
THE FINANCE MINISTER
Pursuant to the November 12,
1996 Law on Promulgation of Legal Documents; and the December 16, 2002 Law
Amending and Supplementing a Number of Articles of the Law on Promulgation of
Legal Documents;
Pursuant to the Decree No. 104/2004/ND-CP of Government dated March 23, 2004,
on the Official Gazette of the Socialist Republic of Vietnam;
Pursuant to the Decree No. 77/2003/ND-CP of Government dated July 1, 2003,
defining the functions, tasks, powers and organizational structure of the
Finance Ministry;
Pursuant to Joint Circular No. 55/2005/TTLT-BVN-VPCP of the Ministry of Home
Affairs and the Government Office dated May 6, 2005 providing guidelines on the
document format and presentation techniques;
At the proposal of the General Director of Taxation,
DECIDES:
Article 1.
To correct some contents of Appendix 1 issued together with the Circular No.
61/2007/TT-BTC of the Ministry of Finance dated June 14, 2007, guiding the
handling of tax law violations, including: the List of forms of written records
and decisions for use in the handling of tax law violations; and decision forms
No. 07, 08, 09, 10, 11, 12 and 13, specifically:
1. List of forms of written
records and decisions for use in the handling of tax law violations:
The form at number 2 in the
originally printed document: “2. Form No. 2: Decision on handling of a tax law
violation with a caution” is now amended into “2. Form No. 2: Written record on
tax sealing and unsealing.”
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To correct the sections of code
of the document, competence to promulgate the document, the place of receipt
and some contents of the above forms according to the document format and
presentation techniques guided in Joint Circular No. 55/TTLT-BNV-VPCP of May 6,
2005, of the Ministry of Home Affairs and the Government Office, guiding the
document format and presentation techniques (corrected forms are enclosed with
this Decision).
Article 2.
This Decision takes effect on the date of its signing. The General Director of
Taxation, the Director of the Ministry of Finance’s Office, and the Heads of
units of the Ministry of Finance and concerned units shall implement this
Decision.
FOR THE
FINANCE MINISTER
VICE MINISTER
Truong Chi Trung
FORM NO. 07
NAME
OF MANAGING AGENCY(1)
NAME
OF ISSUING AGENCY
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SOCIALIST
REPUBLIC OF VIETNAM
Independence
- Freedom - Happiness
(3)…..,
date….month…year….
DECISION ON SANCTIONING OF TAX LAW VIOLATION WITH A
CAUTION
(According
to simplified procedures)
---------------------------------(4)-----------------------------------
Pursuant to November 29, 2006
Law No. 78/2006/QH11 on Tax Administration;
Pursuant to July 2, 2002 Law
No. 44/2002/PL-UBTVQH10 on Handling of Administrative Violations;
Pursuant to Article…. of the
Government’s Decree No. 98/2007/ND-CP of June 7, 2007, on the handling of tax law
violations and enforcement of tax administrative decisions;
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Considering the act of
administrative violation committed by(5)………………………,
DECIDES:
Article 1. To impose a
caution on:
Mr./Mrs./Organization(6):…………………………………………………………..;
Occupation (field of
operation):..…………………………………………………;
Address: ………………………;Tax
identification number (if any):……………;
Identity card
No……./establishment decision or business registration……………;
Granted
on……………………………………by…………………………………;
For the reason that:
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Specified at Point……,
Clause………, Article….. of the Government’s Decree No. 98/2007/ND-CP of June 7,
2007, on the handling of tax law violations and enforcement of tax
administrative decisions.
Circumstances involved in the
handling of the violation:…………….....................
……………………………………………………………………………………..
…………………………………………………………………………………….
Article 2. This Decision
takes effect on the date of its signing.
This Decision is sent to:
1. Mr./Mrs./Organization(8):…………………………………………for
compliance;
2. ……………………………………………..for
monitoring and execution.
This Decision consists of ……
pages and is appended a seal on every two adjoining pages.
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Place of receipt:
- To those specified in
Article 2…;
- ………………………;
- To be archived at…….
POWERS,
POSITION OF SIGNATORY(9)
(Signature,
full name and seal)
FORM NO. 08
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NAME
OF ISSUING AGENCY
No:
……../QD-…(2)
SOCIALIST
REPUBLIC OF VIETNAM
Independence
- Freedom - Happiness
(3)…..,
date….month…year….
DECISION ON SANCTIONING OF TAX LAW VIOLATION
WITH A FINE
(According
to simplified procedures)
---------------------------------(4)-----------------------------------
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Pursuant to July 2, 2002 Law
No. 44/2002/PL-UBTVQH10 on Handling of Administrative Violations;
Pursuant to Article…. of the
Government’s Decree No. 98/2007/ND-CP of June 7, 2007, on the handling of tax
law violations and enforcement of tax administrative decisions;
Pursuant
to…………………………………………………………………………;
Considering the act of
administrative violation committed by(5)………………….,
DECIDES:
Article 1. To impose an
administrative sanction according to simplified procedures on:
Mr./Mrs./Organization(6):…………………………………………………………..;
Occupation (field of
operation):..…………………………………………………;
Address:…………………..; tax
identification number (if any)…………………;
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Granted on .……………………………..
by……………………………………;
With a fine amount of
VND.…………………….
(In
words:…………………………………………………………..).
For the reason that:
He/she/it has committed an act
of administrative violation:(7)……………………..
The act of
Mr./Mrs./Organization…………….has violated the provisions of
Point……..Clause……Article…… of the Government’s Decree No. 98/2007/ND-CP of June
7, 2007, on the handling of tax law violations and enforcement of tax
administrative decisions.
Circumstances involved in the
handling of the violation:………………………….
Article 2.
Mr./Mrs./Organization……………shall strictly abide by the sanctioning decision
within ten days after being handed the sanctioning decision on
date……..month……..year…….., unless…………………..(8)
Past that time limit, if Mr./Mrs./Organization…………..intentionally fails to
abide by the sanctioning decision, that decision will be enforced.
The fine amount specified in
Article 1 must be paid immediately to the issuer of the sanctioning decision
and the fine payer will receive a fine receipt at fine-collecting counter No.…
of the State Treasury………(9)
within ten days after being handed the sanctioning decision.
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Article 3. This Decision
takes effect on the date of its signing
This Decision is handed to:
1.
Mr./Mrs./Organization:……………………………………..for compliance;
2. The treasury
at……………………………………………..for collection of fine;
3. …………………………………..
This Decision consists of ……
pages and is appended a seal on every two adjoining pages.
Place of receipt:
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- ………………………;
- To be archived at…….
POWERS,
POSITION OF SIGNATORY(10)
(Signature,
full name and seal)
FORM NO. 09
NAME
OF MANAGING AGENCY(1)
NAME
OF ISSUING AGENCY
No:
……../QD-…(2)
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Independence
- Freedom - Happiness
(3)…..,
date….month…year….
DECISION ON SANCTIONING OF TAX LAW VIOLATION
---------------------------------(4)-----------------------------------
Pursuant to November 29, 2006
Law No. 78/2006/QH11 on Tax Administration;
Pursuant to July 2, 2002 Law
No. 44/2002/PL-UBTVQH10 on Handling of Administrative Violations;
Pursuant to Article…. of the
Government’s Decree No. 98/2007/ND-CP of June 7, 2007, on the handling of tax
law violations and enforcement of tax administrative decisions;
Pursuant
to…………………………………………………………………………;
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DECIDES:
Article 1. To sanction
the administrative violation committed by:
Mr./Mrs./Organization(6):…………………………………………………………..;
Occupation (domain of
operation):..………………………………………………;
Address:…………………..; Tax
identification number (if any)…………………;
Identity card
No…………/Establishing decision or business registration……….;
Granted on .……………………………..
by……………………………………;
With the following forms:
1. Principal sanctions:
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(In
words):……………………………………………………………………….
2. Additional sanctions (if
any):
a/ Deprivation of the right to
use practice license or certificate:………………..
b/ Confiscation of material
evidence and means used for committing the administrative violation,
including:………………………………………………………...
…………………..………………………………………………………………………………………………………………………………………………………………………
3. Remedies for consequences of
the violation (if any):
a/ Tax arrear amounts to be collected
(value-added tax, excise duty, business income tax, house and land tax) for
each tax
b/ Other remedies for
consequences:
For the reason that:
He/she/it has committed an act
of administrative violation: (7)………………….
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Circumstances involved in the
handling of the violation case:…………………
Article 2.
Mr./Mrs./Organization ……….shall strictly abide by this sanctioning decision
within ten days after being handed it on date……month……year……, unless he/she/it
is allowed to postpone the abidance by the decision or ………(8).
Past that time limit, if Mr./Mrs./Organization
……intentionally fails to abide by the sanctioning decision, he/she/it will be
forced to do so under law.
The fine amount mentioned in
Article 1 must be remitted into account No…. of the State treasury…………(9) within ten days
after being handed the sanctioning decision.
Mr./Mrs./Organization ………has
the right to lodge a complaint or institute a lawsuit against this decision on
sanction of administrative violation under law.
Article 3. This Decision
takes effect on date………month…….year…….(10)
Within three days, this
Decision must be sent to:
1. Mr./Mrs./Organization
…………………………..for compliance;
2. The treasury at
……………………………………for collection of fine;
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This Decision consists of ……….pages
and is appended a seal on every two adjoining pages.
Place of receipt:
- To those specified in
Article 3…;
- ………………………;
- To be archived at…….
POWERS,
POSITION OF SIGNATORY(11)
(Signature,
full name and seal)
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FORM NO. 10
NAME
OF MANAGING AGENCY(1)
NAME
OF ISSUING AGENCY
No:
……../QD-…(2)
SOCIALIST
REPUBLIC OF VIETNAM
Independence
- Freedom - Happiness
(3)…..
date….month.…year…...
DECISION ON POSTPONEMENT OF ABIDANCE BY A DECISION ON
SANCTIONING OF A TAX LAW VIOLATION WITH A FINE
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Pursuant to November 29, 2006
Law No. 78/2006/QH11 on Tax Administration;
Pursuant to July 2, 2002 Law
No. 44/2002/PL-UBTVQH10 on Handling of Administrative Violations;
Pursuant to Article…. of the
Government’s Decree No. 98/2007/ND-CP of June 7, 2007, on the handling of tax
law violations and enforcement of tax administrative decisions;
Pursuant
to…………………………………………………………………………;
Considering the written request
of Mr./Mrs(5).…………on
date….month….year…
Address…………………………………………………………………………….
for postponed abidance by
Decision No……. of date……month…..year….. of………… on sanctioning of a tax law
violation,
DECIDES:
Article 1. To allow the
postponed abidance by the decision on sanctioning of tax violation by:
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Occupation:……………………...…………………………………………………;
Address:………………….; Tax
identification number (if any):………………..;
Identity card
No:…………………………………………………………………;
Granted on…………………………………….by………………………………;
Acts of violation eligible for
postponed abidance by the sanctioning decision:
Reason for postponement:
- Committed acts of
administrative violation: considering the circumstances of Mr. (Mrs.)…………who is
eligible for postponement of abidance by the decision on sanctioning of the tax
law violation under the provisions of Point… Clause….Article….of the
Government’s Decree No. 98/2007/ND-CP of June 7, 2007, on sanctioning of tax
law violations and enforcement of tax administrative decisions.
Article 2. Mr.
(Mrs.)/organization is allowed to postpone the abidance by the sanctioning
decision No…….from date…month…year to date…month…year…
Fine amount eligible for
delayed payment:
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Mr.(Mrs.)/Organization…………….has
the right to lodge a complaint or institute a lawsuit against this decision on
postponement of abidance of a decision on sanction of tax law violation under
law.
Article 3. This Decision
takes effect on the date of its signing.
This decision is handed to:
1. Mr.(Mrs.)/Organization
………………….for compliance;
2. The treasury……………….for
management of fine collection;
3. …………………….
This Decision consists of
…………..pages and is appended a seal on every two adjoining pages.
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- To those specified in
Article 3…;
- ………………………;
- To be archived at…….
POWERS,
POSITION OF SIGNATORY(6)
(Signature,
full name and seal)
FORM NO. 11
NAME
OF MANAGING AGENCY(1)
NAME
OF ISSUING AGENCY
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SOCIALIST
REPUBLIC OF VIETNAM
Independence
- Freedom - Happiness
(3)…..
date….month.…year….
DECISION ON EXEMPTION FROM SANCTIONING OF TAX LAW
VIOLATION
---------------------------------(4)-----------------------------------
Pursuant to November 29, 2006
Law No. 78/2006/QH11 on Tax Administration;
Pursuant to July 2, 2002 Law
No. 44/2002/PL-UBTVQH10 on Handling of Administrative Violations;
Pursuant to Article…. of the
Government’s Decree No. 98/2007/ND-CP of June 7, 2007, on the handling of tax
law violations and enforcement of tax administrative decisions;
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Considering the dossier of
request for exemption from the sanctioning of the tax law violation of
Mr.(Mrs.)/Organization(5).…………………………………………………….
Address…………………………………………………………………………………….
DECIDES:
Article 1. To exempt
from the sanctioning of tax law violation to:
Mr.(Mrs.)/Organization(6):………………….…………………………………..;
Occupation (domain of
operation):……………………………………………;
Address:…………………; Tax
identification number (if any):………………;
Identity card No./establishment
decision or business registration:………………;
Granted
on…………………………………….by………………………………;
Acts of violations eligible for
exemption from the sanctioning of tax law violation:
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- Committed acts of
administrative violation: Considering the circumstance of Mr. (Mrs.)…………who is
eligible for exemption from the sanctioning of the tax law violation under the
provisions of Point… Clause….Article….of the Government’s Decree No.
98/2007/ND-CP of June 7, 2007, on sanctioning of tax law violations and enforcement
of tax administrative decisions.
Mr. (Mrs.)/Organization………….
has the right to lodge a complaint or institute a lawsuit against this decision
on exemption from sanctioning tax law violation under law.
Article 2. This Decision
takes effect on the date of its signing.
This decision is made into four
copies and handed to:
1. Mr.(Mrs.)/Organization
………………….for compliance;
2. The treasury……………….for
management of fine collection;
3. The tax office directly
managing the violator;
4. One copy to be kept at the
agency issuing the sanctioning decision.
This Decision consists of
…………..pages and is appended a seal on every two adjoining pages.
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Place of receipt:
- To those specified in
Article 2…;
- ………………………;
- To be archived at…….
POWERS,
POSITION OF SIGNATORY(7)
(Signature,
full name and seal)
FORM NO. 12
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NAME
OF ISSUING AGENCY
No:
……../QD-…(2)
SOCIALIST
REPUBLIC OF VIETNAM
Independence
- Freedom - Happiness
(3)…..
date….month.…year….
DECISION ON CONFISCATION OF MATERIAL EVIDENCE AND MEANS
USED FOR COMMITTING TAX LAW VIOLATION
------------------------(4)-----------------------
----------------------------(5)------------------
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Pursuant to July 2, 2002 Law
No. 44/2002/PL-UBTVQH10 on Handling of Administrative Violations;
Pursuant to Article…. of the
Government’s Decree No. 98/2007/ND-CP of June 7, 2007, on the handling of tax
law violations and enforcement of tax administrative decisions;
Pursuant
to…………………………………………………………………………;
Based on written record No……of
date…month…..year……made by…………..,
DECIDES:
Article 1. To confiscate
………(6)…………………………………………………
……………………………………………………………………………………..
……………………………………………………………………………………..
Article 2. The order and
procedures for confiscating goods and material evidence comply with the
provisions of……………………………………………………………...
………………………………………………………………………………………………………………………………………………………………………………………………………..……………………………………………………………………………..
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Place of receipt:
- To those specified in
Article 3… copies;
- ………………………copies;
- To be archived at…….copies
POWERS,
POSITION OF SIGNATORY(7)
(Signature,
full name and seal)
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NAME
OF MANAGING AGENCY(1)
NAME
OF ISSUING AGENCY
No:
……../QD-…(2)
SOCIALIST
REPUBLIC OF VIETNAM
Independence
- Freedom - Happiness
(3)……Date….month…year…..
DECISION ON APPLICATION OF REMEDIES FOR CONSEQUENCES
CAUSED BY TAX LAW VIOLATION IN CASE NO SANCTION IS IMPOSED
--------------------(4)---------------------
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Pursuant to July 2, 2002 Law
No. 44/2002/PL-UBTVQH10 on Handling of Administrative Violations;
Pursuant to Article…. of the
Government’s Decree No. 98/2007/ND-CP of June 7, 2007, on the handling of tax
law violations and enforcement of tax administrative decisions;
Pursuant
to…………………………………………………………………………;
Based on the written record
……………………… made by…………………………,
DECIDES:
Article 1. To apply
remedies for consequences caused by the tax law violation against Mr.
(Mrs.)/Organization(5):…………………………………………………;
Occupation (domain of
operation): ………………………………………………;
Address:
………………………………………………………………………….;
Identity card No./establishment
decision or business registration……………….;
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Granted on…………………………….by……………………………………….;
For the reason
that:………………………………………………………………
has committed the act of
administrative violation (6)……………………………
specified at Point………Clause………..Article……….of the Government’s Decree No.
98/2007/ND-CP of June 7, 2007, on the sanctioning of tax law violations and
enforcement of tax administrative decisions.
Circumstances involved in the
handling of the violation case:………….................
Reason(s) for imposition of no
sanction for the administrative violation:………..
Remedies for consequences
include:
a/ Tax arrear amounts to be
collected (value-added tax, excise duty, business income tax, land and house
tax) for each tax.
b/ Other consequence
remedies:…………………………………………………….
Article 2. Mr.
(Mrs.)/Organization ………………………………………………. shall strictly abide by this decision
within ten days after being handed on date……month…….year…….except for the case
in which……………………(7).
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Mr. (Mrs.)/Organization:
……………………………has the right to lodge a complaint or institute a lawsuit against
this decision under law.
Article 3.- This
Decision takes effect on date………month………year……..(8)
Within three days, this
decision will be sent to:
1.
Mr.(Mrs.)/Organization…………………………………for compliance;
2. The treasury…………………………for
collection of fine amount…………. ;
3.
……………………………………………………………………………
This Decision consists of
…………..pages and is appended a seal on every two adjoining pages.
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- To those defined in Article
3…copies;
- ………………………copies;
- To be archived at…….copies
POWERS,
POSITION OF SIGNATORY(9)
(Signature,
full name and seal)
(1) For sanctioning decisions issued by presidents of People’s
Committees at all levels, to write only the People’s Committee of province or
centrally run city of…., district or provincial town of….., commune of…., while
the name of the managing agency is not required.
(2) Abbreviation of the name of the issuing state agency,
organization or post.
(3) Write the geographical name of the administrative unit
where the issuing agency is headquartered.
(4) Competence to issue the decision. If this competence
belongs to the head of an agency or organization, write the position of this
person. If this competence belongs to a collective leadership or an agency or
organization, write the name of that collective, agency or organization.
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(7) If more than one act of violation is committed,
specify each act of violation.
(8) Write clearly the full name of the violator or the
full name and position of the representative of the violating organization.
(9) Powers and position of the signatory, for example:
director of department, director of sub-department, etc. If the signatory signs
the decision on behalf of the collective leadership, write “TM” (on behalf of)
before the name of the agency, organization or collective leadership. If the
deputy head of the agency is authorized to sign on behalf of the head, write
“KT” (for) before the position of the head and below the position of the
document signatory.
(1) For sanctioning decisions issued by presidents of
People’s Committees at all levels, to write only the People’s Committee of
province or centrally run city of…., district or provincial town of….., commune
of…., while the name of the managing agency is not required.
(2) Abbreviation of the name of the issuing state agency,
organization or post.
(3) Write the geographical name of the administrative unit
where the issuing agency is headquartered.
(4) Competence to issue the decision. If this competence
belongs to the head of an agency or organization, write the position of this
person. If this competence belongs to a collective leadership or an agency or
organization, write the name of that collective, agency or organization.
(5) (6) Write clearly the full name of the
violator or the full name and position of the representative of the violating
organization.
(7) If more than one act of violation is committed,
specify each act of violation.
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(9) Write clearly the name and address of the treasury.
(10) Powers and position of the signatory, for example:
director of department, director of sub-department, etc. If the signatory signs
the decision on behalf of the collective leadership, write “TM” (on behalf of)
before the name of the agency, organization or collective leadership. If the
deputy head of the agency is authorized to sign on behalf of the head, write
“KT” (for) before the position of the head and below the position of the
document signatory.
(1) For sanctioning decisions issued by presidents of
People’s Committees at all levels, to write only the People’s Committee of
province or centrally run city of…., district or provincial town of….., commune
of…., while the name of the managing agency is not required.
(2) Abbreviation of the name of the issuing state agency,
organization or post.
(3) Write the geographical name of the administrative unit
where the issuing agency is headquartered.
(4) Competence to issue the decision. If this competence
belongs to the head of an agency or organization, write the position of this
person. If this competence belongs to a collective leadership or an agency or
organization, write the name of that collective, agency or organization.
(5) Write the full name and position of the written record
maker.
(6) For organizations,
write the full name and position of the representative of the violating
organization.
(7) If more than one act of violation is committed,
specify each act of violation.
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(9) Write clearly the name and address of the Treasury.
(10) Date of signing of the decision or date decided by the
persons with the sanctioning competence.
11 Powers and position of the signatory, for example:
director of department, director of sub-department, etc. If the signatory signs
the decision on behalf of the collective leadership, write “TM” (on behalf of)
before the name of the agency, organization or collective leadership. If the
deputy head of the agency is authorized to sign on behalf of the head, write
“KT” (for) before the position of the head and below the position of the
document signatory.
(1) For sanctioning decisions issued by presidents of
People’s Committees at all levels, to write only the People’s Committee of
province or centrally run city of…., district or provincial town of….., commune
of…., while the name of the managing agency is not required.
(2) Abbreviation of the name of the issuing state agency,
organization or post.
(3) Write the geographical name of the administrative unit
where the issuing agency is headquartered.
(4) Competence to issue the decision. If this competence
belongs to the head of an agency or organization, write the position of this
person. If this competence belongs to a collective leadership or an agency or
organization, write the name of that collective, agency or organization.
(5) Write the full name of the person requesting the
postponed abidance by the decision on sanctioning of tax law violation with a
fine
(6) Powers and position of the signatory, i.e. director of
provincial-level or district-level Department. In case he/she signs on behalf
of the collective leadership, write “TM” (on behalf of) before the name of the
agency, organization or collective leadership. If the deputy head of the agency
is authorized to sign on behalf of the head, write “KT” (for) before the
position of the head and below the position of the document signatory.
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(1) For sanctioning decisions issued by presidents of
People’s Committees at all levels, to write only the People’s Committee of
province or centrally run city of…., district or provincial town of….., commune
of…., while the name of the managing agency is not required.
(2) Abbreviation of the name of the issuing state agency,
organization or post.
(3) Write the geographical name of the administrative unit
where the issuing agency is headquartered.
(4) Competence to issue the decision. If this competence
belongs to the head of an agency or organization, write the position of this
person. If this competence belongs to a collective leadership or an agency or
organization, write the name of that collective, agency or organization.
(5) (6) Write the full name
of the person applying for the exemption from the sanctioning of tax law
violation with a fine.
(7) Powers and position of the signatory, i.e. director of
provincial-level or district-level Department. In case he/she signs on behalf
of the collective leadership, write “TM” (on behalf of) before the name of the
agency, organization or collective leadership. If the deputy head of the agency
is authorized to sign on behalf of the head, write “KT” (for) before the
position of the head and below the position of the document signatory.
People’s Committee of province or centrally run city of…., district or
provincial town of….., commune of…., while the name of the managing agency is
not required.
(2) Abbreviation of the name of the issuing state agency,
organization or post.
(3) Write the geographical name of the administrative unit
where the issuing agency is headquartered.
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- Owners of confiscated material evidence or means are unidentifiable;
- No person comes to claim confiscated material evidence or means;
- Goods and material evidence used for committing the violation are
transported by persons aged under 14;
- Confiscation of material evidence used for committing the
administrative violation which are banned from circulation in case no
sanctioning decision is issued upon the expiration of the time limit.
(5) Competence to issue the decision. If this competence
belongs to the head of an agency or organization, write the position of this
person. If this competence belongs to a collective leadership or an agency or
organization, write the name of that collective, agency or organization.
(6) Specify the confiscated goods, material evidence or
means. Make and enclose a list if they are numerous.
(7) Powers and position of the signatory, i.e. director of
provincial-level or district-level Department. In case he/she signs on behalf
of the collective leadership, write “TM” (on behalf of) before the name of the
agency, organization or collective leadership. If the deputy head of the agency
is authorized to sign on behalf of the head, write “KT” (for) before the
position of the head and below the position of the document signatory.
(1) For sanctioning decisions issued by presidents of
People’s Committees at all levels, to write only the People’s Committee of
province or centrally run city of…., district or provincial town of….., commune
of…., while the name of the managing agency is not required.
(2) Abbreviation of the name of the issuing state agency,
organization or post.
...
...
...
Please sign up or sign in to your Pro Membership to see English documents.
(4) Competence to issue the decision. If this competence
belongs to the head of an agency or organization, write the position of this
person. If this competence belongs to a collective leadership or an agency or
organization, write the name of that collective, agency or organization.
(5) Write the full name and position of the representative
of the violating organization
(9) Powers and position of the
signatory, i.e. director of provincial-level or district-level Department. In
case he/she signs on behalf of the collective leadership, write “TM” (on behalf
of) before the name of the agency, organization or collective leadership. If
the deputy head of the agency is authorized to sign on behalf of the head,
write “KT” (for) before the position of the head and below the position of the
document signatory.