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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. 61/2007/TT-BTC
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Hanoi, June 14, 2007
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CIRCULAR
GUIDING
THE HANDLING OF TAX-LAW VIOLATIONS
Pursuant
to the December 29, 2006 Law on Tax Administration;
Pursuant to tax laws and ordinances;
Pursuant to the July 2, 2002 Ordinance on Handling of Administrative
Violations;
Pursuant to the Government’s Decree No.98/2007/ND-CP of June 7, 2007,
stipulating the handling of tax-law violations and enforcement of tax-related
administrative decisions;
Pursuant to the Government’s Decree No.77/2003/ND-CP of July 1, 2003 defining
the functions, tasks, powers and organizational structure of the Finance
Ministry;
The Finance Ministry guides the handling of tax-law violations as follows:
A. GENERAL PROVISIONS
I. SCOPE AND SUBJECTS
OF APPLICATION
1.
This Circular guides the handling of violations of the law on taxes and other
state budget revenues (below collectively referred to as taxes), which are not
serious enough for penal liability examination, under the Law on Tax
Administration and the Government’s Decree No. 98/2007/ND-CP of June 7, 2007,
stipulating the handling of tax-law violations and enforcement of tax-related
administrative decisions.
2.
Individuals, agencies and organizations that intentionally or unintentionally
commit acts of violation of the tax laws (below collectively referred to as
violators) shall be handled for tax-law violations under the provisions of tax
laws and the guidance in this Circular, unless otherwise provided for by
treaties to which Vietnam has signed or acceded.
Persons
aged between full 14 years and under 16 years shall be sanctioned for their
intentional tax-law violations; those aged full 16 years or older shall be
sanctioned for any of their tax-law violations.
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3.1.
Acts of violation of regulations on tax procedures:
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Acts of submitting tax registration dossiers or notifying information changes
later than prescribed schedule;
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Acts of incompletely declaring the contents in tax dossiers;
-
Acts of submitting tax declaration dossiers later than prescribed schedule;
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Acts of violation of regulations on supply of information relating to tax
liability determination;
-
Acts of violation in the compliance with tax examination or inspection
decisions, and enforcement of tax-related administrative decisions.
3.2.
Acts of delaying tax payment.
3.3.
Acts of making incorrect declaration leading to lower payable tax amounts or
higher refundable tax amounts.
3.4.
Acts of tax evasion or tax fraud.
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3.6.
Acts of violation committed by commercial banks, other credit institutions, tax
payment guarantors, state treasuries, related organizations or individuals in
the implementation of the provisions of the Law on Tax Administration.
3.7.
Acts of violation in the execution of decisions on enforcement of tax-related
administrative decisions.
II. PRINCIPLES FOR
HANDLING TAX-LAW VIOLATIONS
1.
All acts of tax-law violation must be detected in time and immediately stopped.
Tax-related administrative violations must be handled in a swift, public,
transparent and thorough manner. All consequences caused by tax-law violations
must be remedied strictly in accordance with law.
2.
Individuals or organizations are sanctioned for tax-law violations only when
they commit acts of tax-law violation prescribed in tax laws and ordinances,
the decrees detailing the implementation of tax laws and ordinances stated in
Chapter XII of the Law on Tax Administration and Decree No. 98/2007/ND-CP.
3.
An act of tax-law violation is sanctioned only once, specifically:
3.1.
No written record shall be made or no decision shall be issued for the
second-time sanctioning of an act of tax-law violation for which a competent
person has issued a sanctioning decision or made a written record for
sanctioning. In case an act of violation is still committed even though a
competent person has issued a termination order, it is regarded as involving an
aggravating circumstance and is sanctioned under the guidance at Point 1,
Section III, Part A of this Circular;
3.2.
In case an act of tax-law violation shows signs of crime and its dossier has
been transferred for penal liability examination but for which a decision on
sanctioning of tax-law violation was previously issued, the person who issued
this sanctioning decision shall cancel it; if the sanctioning decision is not
yet issued, such act is not sanctioned.
4.
If many persons commit an act of tax-law violation, each violator shall be
sanctioned for such act.
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6.
Persons competent to handle tax-law violations shall base on the nature and
severity of violations, personal records of violators, and aggravating and
extenuating circumstances to issue decisions to impose appropriate sanctions on
each person committing the same act of tax-law violation.
7.
No sanctions shall be imposed on administrative violations in the tax domain in
the following cases:
7.1.
The statute of limitations for sanctioning administrative violations has
expired;
7.2.
Administrative violations committed in the domain of accounting, invoices and
documents but not regarded as tax evasion, payment of underpaid amounts or late
payment of tax amounts.
7.3.
Persons committing acts of administrative violation while suffering from a
mental or another disease which deprives them of the capacity to cognize or control
their acts.
7.4.
Administrative violations committed in case of urgent circumstance, legitimate
self-defense or unexpected incident.
a/
Urgent circumstance means a circumstance where a person who wishes to ward off
a danger obviously threatening the interests of the State, an agency or
organization, the rights and legitimate interests of his/her own or of other
persons has no choice but to cause a damage smaller than the to be-warded off
damage;
b/
Legitimate self-defense means acts of a person who, for the purpose of
protecting the interests of the State, an agency or organization, the rights
and legitimate interests of his/her own or other persons, has necessarily
resisted the person who is committing an act of infringing upon the above-said
interests;
c/
Persons committing an act due to an unexpected incident means the case in which
they cannot foresee or are not compelled to foresee the consequences of these
acts;
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1.
Aggravating circumstances
Aggravating
circumstances in tax-law violations include:
1.1.
Violations committed in an organized manner, which are cases in which two or
more persons closely connive together in intentionally committing a tax-law
violation or in making a dossier or documents on goods purchase and sale,
documents for tax declaration and payment or accounting books which falsely
reflect the arising economic transactions.
1.2.
Violations committed time and again in the tax domain, which are cases in which
a person commits an act of tax-law violation specified at Point 3, Section I,
Part A of this Circular which he/she previously committed and for which he/she
has not been sanctioned yet and the statute of limitations for sanctioning this
act has not yet expired.
1.3.
Recidivism in the tax domain, which is the case in which a violator has been
sanctioned for an act of tax-law violation but then repeated the act within one
year from the date of completely complying with the sanctioning decision or the
date of expiration of the statute of limitations for execution of the
sanctioning decision.
1.4.
Inciting or dragging minors to commit violations, forcing materially or
spiritually dependent persons to commit violations.
1.5.
Violations committed in the state of being intoxicated by alcohol, beer or
other stimulants;
1.6.
Abusing one’s position and powers to commit violations;
1.7.
Taking advantage of war, natural disaster or other particular objective
difficulties of the society to commit violations;
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1.9.
Continuing to commit an act of violation even though a competent person has
requested stoppage of such act;
1.10
After committing an act of tax-law violation, attempting to escape or cover up
the committed violation.
2.
Extenuating circumstances
The
following circumstances are extenuating ones:
2.1.
The violator has warded off or reduced the harms caused by his/her act of
violation or has remedied the consequences, paid damages, declared and
corrected mistakes in the tax registration dossier or tax declaration dossier
and paid into the state budget the insufficiently declared tax amount or the
refunded, reduced or exempted tax amount he/she was not entitled to.
2.2.
The violator has voluntarily reported, honestly admitted, declared and
corrected their mistakes.
2.3.
The violator committed the violation under coercion or due to material or
spiritual dependence.
2.4.
The violator is pregnant, old and weak, between full 16 years and under 18
years of age, is a diseased or disabled person who has restricted capacity to
cognize or control his/her acts. To prove his/her extenuating circumstance, the
violator must have a written certification of a competent medical agency; for a
minor, a birth certificate or a lawful paper is required; to be considered old
and weak, women must be aged full 55 years and men full 60 years.
2.5.
The violator committed an act of violation due to a particularly difficult
plight not caused by himself/herself.
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2.7.
The violator commits an act of violation in the state of spiritual provocation
caused by an illegal act of another person.
IV. STATUTE OF
LIMITATIONS FOR SANCTIONING, WAYS OF COUNTING TIME LIMITS AND STATUTE OF
LIMITATIONS FOR SANCTIONING, AND TIME LIMIT FOR BEING CONSIDERED HAVING NOT
BEEN SANCTIONED FOR TAX-LAW VIOLATION
1.
Statute of limitations for sanctioning tax-law violations
1.1.
For acts of violating tax procedures, the statute of limitations for
sanctioning is two years, counting from the date the act of violation is
committed to the date the act is detected and recorded in writing (except for
the case in which a written record is not required).
1.2.
For acts of tax evasion or tax fraud which are not serious enough for penal
liability examination, acts of late tax payment and declaration of inadequate
tax amounts, the statute of limitations for sanctioning is five years, counting
from the date the act of violation is committed to the date it is detected and
recorded in writing (except for the case in which a written record is not
required).
The
time for determining an act of tax evasion or tax fraud for the purpose of
counting the statute of limitations for sanctioning is the date following the
deadline for submission of the tax declaration dossier of the tax period or the
deadline for submission of the tax finalization declaration dossier (for taxes
requiring tax finalization) on which the taxpayer commits the act of tax
evasion or tax fraud. For cases in which the tax authority is required by law
to issue a tax refund, reduction or exemption decision, the time for
determining an act of tax evasion is the date following the date the competent
agency issues a tax refund, exemption or reduction decision.
1.3.
For an individual against whom a criminal case was instituted, who was
prosecuted or against whom a decision to bring him or her to court was issued,
and later a decision to terminate the investigation or the case was issued, but
his/her act of violation shows signs of tax-law violation, the agency which has
issued the decision to terminate the investigation or the case shall, within
three days after issuing this decision, send the decision and the case dossier
to an agency competent to handle tax-law violations. For this case, the statute
of limitations for sanctioning is three months from the date the person
competent to handle tax-law violations receives the termination decision and
the case dossier to the date of issuance of a handling decision.
1.4.
If within the statute of limitations stated at Points 1.1, 1.2 or 1.3 of this
Section, the taxpayer repeats the committed violation or deliberately shirks or
obstructs the sanctioning, the statute of limitations stated at Points 1.1, 1.2
and 1.3 of this Section is not applied and the statute of limitations for
sanctioning is counted from the time the new violation is committed or the time
the act of shirking or obstructing the sanctioning terminates.
The
date of termination of an act of shirking or obstructing the sanctioning is the
date on which the violator voluntarily reports his/her violation to a tax
authority and accepts sanctioning measures applied by the tax authority. The
tax authority shall make a written record of this fact, file a copy in the
dossier of the violation case and hand over another copy to the violator.
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2.
Ways of determining the time limit or statute of limitations for handling
tax-law violations:
2.1.
A time limit or statute of limitations for handling tax-law violations which is
stipulated in months or years shall be counted according to the calendar year,
including holidays prescribed by the Labor Code.
2.2.
A time limit which is prescribed in days in the Law on Tax Administration and
Decree No. 98/2007/ND-CP shall be counted in working days, excluding holidays
prescribed in the Labor Code; except for the cases in which the days used as a
basis for the application of a time limit or statute of limitations for
sanctioning tax-law violations have been specified in the Law on Tax
Administration and Decree No. 98/2007/ND-CP.
3.
Time limit for being considered having not been sanctioned for tax-law
violation:
Past
one year from the date of completely complying with the sanctioning decision
(the date on which all obligations and requests stated in the sanctioning
decision are fully complied with or the date the sanctioning decision is
enforced) or the date on which the statute of limitations for executing the
sanctioning decision expires, if an individual or organization sanctioned for a
tax-law violation commits no act of tax-law violation in the same domain in
which he/she/it was sanctioned, he/she/it shall be considered having not yet
been sanctioned for tax-law violation.
V. SANCTIONING FORMS
AND LEVELS; REMEDIAL MEASURES
1.
Forms and levels of sanction against tax-law violations
1.1
For every act of tax-law violation, the violating individuals or organizations
are subject to one of the following principal sanctioning forms:
a/
Caution: Caution is decided in writing and applied to:
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Violations of tax procedures committed by persons aged between full 14 and
under 16 years.
b/
Fine: Fine is specified for every act of tax-law violation as follows:
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A specific fine not exceeding VND 100 million for acts of violating tax
procedures. The specific fine level for an act of violating tax procedures is
the average in the fine bracket set for such act; if extenuating circumstances
are involved, the fine may be reduced, but not lower than the minimum level in
the fine bracket; if aggravating circumstances are involved, the fine may be
raised but not higher the maximum level in the fine bracket;
The
average level in the fine bracket is the half of the sum of the minimum fine
and the maximum fine of the fine bracket.
When
determining a fine for a taxpayer who commits a tax-law violation involving
both aggravating and extenuating circumstances, aggravating circumstances shall
be reduced on the principle that one aggravating circumstance is reduced
against every two extenuating circumstances. After reducing extenuating
circumstances on this principle, if there remain one aggravating circumstance
and one extenuating circumstance, the person with handling competence shall
take into account the nature and severity of the act of violation and the
violator’s attitude in remedying consequences of his/her/its violation in
order to impose a fine applicable to the case involving an aggravating circumstance
or involving no extenuating and aggravating circumstances. For acts of
violation of tax procedures, each involved aggravating or extenuating
circumstance will result in a 20% increase or decrease of the average fine in
the fine bracket.
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A fine of 0.05% of the late paid tax amount a day, for acts of late tax or fine
payment;
-
A fine of 10% of the underpaid amount, for acts of making false declarations
which lead to lower payable tax amounts or higher refunded tax amounts;
-
A fine corresponding to the money amount not remitted into the state budget
account, for acts of violation defined at Point b, Clause 1, Article 16 of
Decree No. 98/2007/ND-CP;
-
A fine equal to one to three times the evaded tax amount, for acts of tax
evasion or tax fraud.
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1.2.
Depending on the nature and severity of violations, individuals or
organizations violating the tax laws may also be subject to an additional
sanctioning form of confiscation of exhibits and means used for commission of
tax-law violation.
2.
Remedies:
Apart
from the sanctioning forms defined in at Point 1 of this Section, violators may
also be subject to the application of the following remedies:
2.1.
Compulsory full payment of tax debts, insufficient, evaded or fraudulent tax
amounts into the state budget if the statute of limitations for sanctioning or
complying with sanctioning decisions has expired;
2.2.
Destruction of invoices, documents and accounting books which are printed and
issued in contravention of law, excluding invoices, documents and accounting
books which are exhibits and must be kept for use as proofs of violation.
Destruction
of invoices, documents and accounting books which are printed and issued in
contravention of law shall be carried out according to current regulations on
management of printing, issuing and use of invoices and documents.
Organizations and individuals committing acts of tax-law violation shall incur
all expenses for remedying consequences according to regulations.
B. SANCTIONING OF
TAX-LAW VIOLATIONS COMMITTED BY TAXPAYERS
I. SANCTIONING OF
ACTS OF VIOLATION OF TAX PROCEDURES
Based
on the fine level and the number of aggravating or extenuating circumstances on
the principle guided at Point 1.1.b, Section V, Part A of this Circular, a
specific fine shall be imposed for an act of violation of tax procedures. The
fine level imposed for each act of violation is as follows:
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1.1.
Caution or a fine of VND 550,000, or not lower than VND 100,000 if extenuating
circumstances are involved, and not exceeding VND 1,000,000 if aggravating
circumstances are involved, shall be imposed for acts of submitting a tax
registration dossier or notifying changes in the tax registration dossier to
the tax authority between 10 and 20 days later than prescribed schedule;
1.2.
A fine of VND 1,100,000, or not lower than VND 200,000 if extenuating
circumstances are involved, and not exceeding VND 2,000,000 if aggravating
circumstances are involved, shall be imposed for acts of submitting a tax
registration dossier or notifying changes in the tax registration dossier to
the tax authority 20 or more working days later than prescribed schedule;
2.
Sanctioning of acts of declaring incomplete tax dossier contents:
2.1.
Caution or a fine of VND 550,000, or not lower than VND 100,000 if extenuating
circumstances are involved, and not exceeding VND 1,000,000 if aggravating
circumstances are involved, shall be imposed for acts of making tax declaration
dossiers with incomplete or false elements serving as grounds for tax liability
determination on the lists of invoices, goods and services purchased or sold or
on other documents related to tax liabilities.
2.2.
Caution or a fine of VND 825,000, or not lower than VND 150,000 if extenuating
circumstances are involved, and not exceeding VND 1,500,000 if aggravating
circumstances are involved, shall be imposed for acts of making tax declaration
dossiers with incomplete or false elements serving as grounds for tax liability
determination on invoices, economic contracts and other documents related to
tax liabilities.
2.3.
A fine of VND 1,100,000, or not lower than VND 200,000 if extenuating
circumstances are involved, and not exceeding VND 2,000,000 if aggravating
circumstances are involved, shall be imposed for acts of making tax declaration
dossiers with incomplete or false elements serving as grounds for tax liability
determination on tax declaration forms or tax finalization forms.
2.4.
A fine of VND 1,750,000, or not lower than VND 500,000 if extenuating
circumstances are involved, and not exceeding VND 3,000,000 if aggravating
circumstances are involved, shall be imposed for cases in which violations
defined at Points 2.1, 2.2 and 2.3 of this Section are concurrently committed.
3.
Sanctioning of acts of submitting tax declaration dossiers later than schedule:
3.1.
Caution or a fine of VND 550,000, or not lower than VND 100,000 if extenuating
circumstances are involved, and not exceeding VND 1,000,000 if aggravating
circumstances are involved, shall be imposed for acts of submitting tax
declaration dossiers to tax authorities between 5 and 10 working days later
than schedule.
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3.3.
A fine of VND 1,650,000, or not lower than VND 300,000 if extenuating
circumstances are involved, and not exceeding VND 3,000,000 if aggravating
circumstances are involved, shall be imposed for acts of submitting tax
declaration dossiers to tax authorities between more than 20 and 30 working
days later than schedule.
3.4.
A fine of VND 2,200,000, or not lower than VND 400,000 if extenuating
circumstances are involved, and not exceeding VND 4,000,000 if aggravating
circumstances are involved, shall be imposed, for acts of submitting tax
declaration dossiers to tax authorities between more than 30 and 40 working
days later than schedule.
3.5.
A fine of VND 2,750,000, or not lower than VND 500,000 if extenuating
circumstances are involved, and not exceeding VND 5,000,000 if aggravating
circumstances are involved, shall be imposed, for acts of submitting tax
declaration dossiers to tax authorities between more than 40 and 90 working
days later than schedule.
3.6.
If a taxpayer submits the tax declaration dossier later than prescribed
schedule and the tax authority has issued a decision on assessment of the
payable tax amount, then within 90 days from the date of the expiration of the
time limit for submission of tax declaration dossiers, the tax payer submits a
valid tax declaration dossier and correctly determines the tax amount payable
in the tax period, the tax authority shall sanction the act of late submission
of the tax declaration dossier under Points 3.1, 3.2, 3.3, 3.4 or 3.5 of this
Section and keep monitoring the late paid tax amount in order to sanction the
late payment of tax money under the guidance in Section II, Part B of this
Circular. The number of days of late tax payment serving as a basis for
sanctioning is counted from the date of expiration of the time limit for tax
payment for the tax period stated in the tax declaration dossier to the date
the taxpayer pays the tax amount. At the same time, the tax authority shall
issue a decision canceling the tax assessment decision.
3.7.
The dossier submission time limit specified at Point 3 of this Section also
covers the time extended for tax declaration dossier submission under a
decision of a competent agency.
3.8.
The fine levels specified at Point 3 of this Section are not applicable to
taxpayers who are allowed to enjoy extension of the tax declaration dossier
submission or tax payment limit.
4.
Acts of violation of regulations on supply of information related to tax
liability determination other than the cases of incomplete tax declaration, tax
evasion or tax fraud, shall, depending on their severity, be sanctioned as
follows:
4.1.
Caution or a fine of VND 550,000, or not lower than VND 100,000 if extenuating
circumstances are involved, and not exceeding VND 1,000,000 if aggravating
circumstances are involved, shall be imposed for one of the following acts:
a/
Supplying information, documents or legal records related to tax registration
according to tax authority’s notices 5 working days or more later than
prescribed schedule;
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c/
Falsely supplying information, documents or accounting books related to tax
liability determination after the deadline notified by the tax authority.
4.2.
A fine of VND 1,100,000, or not lower than VND 200,000 if extenuating
circumstances are involved, and not exceeding VND 2,000,000 if aggravating
circumstances are involved, shall be imposed for one of the following acts:
a/
Inadequately or inaccurately supplying information, documents or accounting
books related to tax liability determination within the tax declaration time
limit;
b/
Failing to supply adequate and accurate details and figures related to tax
liabilities to be registered with the tax authority according to regulations,
which are detected but do not reduce the liabilities toward the state budget;
c/
Inadequately or inaccurately supplying information or documents related to
deposit accounts at banks, other credit institutions or state treasuries within
3 working days after being so requested by the tax authority.
5.
Sanctioning of acts of violation of regulations on compliance with tax
examination or inspection decisions, enforcement of tax-related administrative
decisions, and of regulations on invoices and documents required for goods
transported on route
5.1.
A fine of VND 1,100,000, or not lower than VND 200,000 if extenuating
circumstances are involved, and not exceeding VND 2,000,000 if aggravating
circumstances are involved, shall be imposed for one of the following acts:
a/
Declining to receive tax examination or inspection decisions, or decisions on
enforcement of tax-related administrative decisions;
b/
Failing to comply with tax examination or inspection decisions, decisions on
enforcement of tax-related administrative decisions within 3 working days,
counting from the date taxpayers are ordered to comply with decisions of
competent agencies;
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d/
Supplying inaccurate information, documents and accounting books related to tax
obligation determination at the request of competent agencies during the tax
examination or inspection at the premises of taxpayers.
5.2.
A fine of VND 2,750,000, or not lower than VND 500,000 if extenuating
circumstances are involved, and not exceeding VND 5,000,000 if aggravating
circumstances are involved, shall be imposed for one of the following acts:
a/
Failing to supply accounting figures, documents and books related to tax
liability determination when so requested by competent agencies during the tax
examination or inspection at the premises of taxpayers;
b/
Failing to execute or improperly executing decisions on sealing off dossiers,
safes, warehouses of goods, supplies, raw materials, machinery, equipment and
workshops which serve as bases for tax liability verification;
c/
Arbitrarily removing or modifying seal signs legally established by competent
agencies as bases for tax liability verification;
d/
Declining to sign examination or inspection records within 5 working days from
the end of examination or inspection;
e/
Declining to comply with tax examination or inspection conclusions or
tax-related administrative decisions of competent agencies.
5.3.
Violations of regulations on invoices and documents required for goods
transported en route shall be sanctioned as follows:
a/
A fine of VND 1,100,000, or not lower than VND 200,000 if extenuating
circumstances are involved, and not exceeding VND 2,000,000 if aggravating
circumstances are involved, shall be imposed on taxpayers who supply lawful
invoices or documents of lots of transported goods within 12 hours from the
time competent agencies inspect and detect acts of violation;
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c/
A fine of VND 3,000,000, or not lower than VND 1,000,000 if extenuating
circumstances are involved, and not exceeding VND 5,000,000 if aggravating
circumstances are involved, shall be imposed of lots of transported goods after
24 hours counting from the time competent agencies inspect and detect acts of
violation but have not yet issued sanctioning decisions.
If
invoices or documents can be supplied after tax authorities have issued
sanctioning decisions or cannot be supplied, the violators shall be sanctioned
for acts of tax evasion; if they can supply tax payment documents for lots of
transported goods within the statute of limitations for lodging complaints,
they shall be fined at the levels specified at this Point but not sanctioned
for acts of tax evasion.
II. SANCTIONING OF
ACTS OF LATE TAX PAYMENT
1.
Taxpayers’ acts of late tax payment to be sanctioned include:
1.1.
Paying tax later than prescribed schedule, the extended time limit for tax
payment, the time limit stated in tax authorities’ notices or tax-law violation
handling decisions.
1.2.
Paying insufficiently amounts due to wrong declaration of tax amounts to be paid,
to be exempted, to be reduced or to be refunded in the previous tax declaration
periods, but the taxpayers have themselves detected the errors and voluntarily
paid the underpaid tax amounts into the state budget before receiving tax
examination or inspection decisions of competent state agencies.
2.
The fine level is 0.05% of the late paid tax amount for each day of late tax
payment.
The
number of days of delayed tax payment covers public holidays and weekends and
is counted from the date following the last day of the tax payment time limit,
the extended time limit for tax payment, the time limit stated in tax
authorities’ notices or handling decisions to the date the taxpayers
voluntarily pay the underpaid amounts into the state budget which is indicated
on the document on payment of money into the state budget.
3.
Taxpayers themselves determine late tax payment fines on the basis of the late
paid tax amount, the number of days of late tax payment and the fine level
guided at Point 2 of this Section.
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If taxpayers cannot determine or they wrongly
determine late tax payment fines, tax authorities shall directly determine
these fines and notify them to taxpayers.
4.
If past thirty days after the tax payment deadline taxpayers still fail to pay
the tax amounts and fines for late tax payment, tax authorities shall notify
them of such amounts.
Monthly,
tax authorities shall notify tax debts and fines to be paid up to the month of
notification if, by the tax payment time of the subsequent month, taxpayers
still fail to pay owed tax and fine amounts of the previous months.
5.
Taxpayers are not subject to a fine for late payment of tax debts in the
extended tax payment time limit.
III. SANCTIONING OF
ACTS OF MAKING INCORRECT DECLARATIONS WHICH LEAD TO LOWER PAYABLE TAX AMOUNTS
OR HIGHER REFUNDABLE TAX AMOUNTS
1.
Cases of incorrect declaration which lead to lower payable tax amounts or
higher refundable tax amounts include:
1.1.
Taxpayers make incorrect declarations which lead to lower payable tax amounts
or higher refundable tax amounts, higher exempted or reduced tax amounts but
they have promptly, fully and honestly recorded on accounting books, invoices
or documents economic operations that give rise to tax liabilities when making
financial statements and tax finalization reports;
1.2.
Taxpayers make incorrect declarations which lead to lower payable tax amounts
or higher refundable, exempted or reduced tax amounts and they have not yet
adjusted and recorded them in accounting books, invoices and documents for tax
declaration, but, when detected by competent agencies, they voluntarily pay the
full tax amounts not declared yet into the state budget before competent
agencies make tax examination records or tax inspection conclusions.
1.3.
Taxpayers make incorrect declarations which lead to lower payable tax amounts
or higher refundable, exempted or reduced tax amounts and for which competent
agencies have made tax examination records or tax inspection conclusions
confirming that these acts are for the purpose of tax evasion but the taxpayers
have committed them for the first time with extenuating circumstances and
voluntarily paid the full tax amounts into the state budget before competent
agencies issue handling decisions, tax authorities shall make records to impose
fines on these acts as acts of making incomplete tax declaration.
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1.5.
On the basis of the date of payment of money into the state budget indicated on
the documents of payment into the state budget or account transfer documents
containing the state treasury’s certification, tax authorities shall determine
whether taxpayers have paid tax money into the state budget and the number of
days of late tax payment as bases for determining fine amounts.
2.
The fine for acts of violation defined in Clause 1 of this Article is equal to
10% of the tax amount declared lower or the refundable, exempted or reduced tax
amount higher than the level prescribed by the tax laws.
3.
Tax authorities shall determine the insufficient tax amounts and fine amounts,
the number of days of late tax payment, and fine amounts for late tax payment,
and issue decisions to fine taxpayers.
IV. SANCTIONING OF
ACTS OF TAX EVASION OR TAX FRAUD
Taxpayers
that commit acts of tax evasion or tax fraud shall, apart from fully paying the
evaded or fraudulent tax amounts, pay a fine based on the evaded or fraudulent
tax amounts as follows:
1.
A fine equal to the evaded or fraudulent tax amount, for taxpayers that commit
first-time violations (except for taxpayers that are sanctioned for acts of
wrong declaration which lead to lower payable tax amounts defined at Point 1.3
or 1.4, Section III, Part B of this Circular) or second-time violations
involving two or more extenuating circumstances, for one of the following acts
of violation:
1.1.
Failing to submit tax registration dossiers; failing to submit tax declaration
dossiers; or submitting tax declaration dossiers ninety days from the date of
expiration of the submission time limit defined in Clauses 1, 2, 3 and 5 or
Article 32, or after the expiration of the extended time limit for submission
of tax declaration dossiers defined in Article 33 of the Law on Tax
Administration.
For
taxes with annual tax periods but for which temporarily calculated tax
declaration dossiers are required to be made on a monthly or quarterly basis,
if these dossiers are submitted 90 days later than prescribed schedule but
still within the time limit for submission of annual tax finalization dossiers,
a fine shall be imposed for acts of late submitting tax declaration dossiers
defined in Article 9 of Decree No. 98/2007/ND-CP but not for acts of tax
evasion.
1.2.
Failing to supply lawful invoices or documents or supplying them after the time
limit prescribed for goods transported en route, except for the cases in which
taxpayers are able to supply lawful tax payment documents within the prescribed
statute of limitations for lodging complaints;
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1.4.
Carrying out procedures for destruction of supplies and goods or reducing
unreal quantities or values of supplies and goods, thus reducing the payable
tax amounts or increasing the refundable, exempted or reduced tax amounts;
1.5.
Making goods sale or service provision invoices with quantities or values lower
than real ones in order to declare and pay lower tax amounts;
1.6.
Using fake invoices, expired invoices, invoices of other individuals or
organizations for goods sale or service provision and under-declaring payable
tax amounts, but not falling into the cases to be sanctioned for wrong tax
declaration leading to underpaid payable tax amounts;
1.7.
Failing to enter into accounting books revenues related to the determination of
payable tax amounts;
1.8.
Failing to issue goods or service sale invoices or writing on sale invoices
values lower than the actual values of sold goods or services, which are
detected after the time limit for submission of tax declaration dossiers in the
tax period;
1.9
Using unlawful invoices and documents to account unreal values of purchased
goods or services, thus reducing payable tax amounts or increasing exempted,
reduced or refundable tax amounts;
1.10.
Using tax-exempt goods (including tax-free goods) for improper purposes without
making tax declaration;
1.11.
Modifying and erasing accounting documents and books, thus reducing payable tax
amounts or increasing refundable, exempted or reduced tax amounts;
1.12.
Destroying accounting documents and books, thus reducing payable tax amounts or
increasing refundable, exempted or reduced tax amounts;
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1.14.
Applying two systems of accounting books with different figures, thus reducing
payable tax amounts or increasing refundable, exempted or reduced tax amounts.
2.
A fine equal to 1.5 times the evaded tax amount on taxpayers who commit an act
of tax evasion or fraud in the case of first-time violation involving an
aggravating circumstance or second-time violation involving one extenuating
circumstance.
3.
A fine equal to 2 times the evaded tax amount on taxpayers who commit an act of
tax evasion or fraud in the case of second-time violation without an
extenuating circumstance or third-time violation involving one extenuating
circumstance.
4.
A fine equal to 2.5 times the evaded tax amount on taxpayers who an act of tax
evasion or fraud in the following cases of second-time violation involving one
aggravating circumstance or third-time violation without an extenuating circumstance.
5.
A fine equal to 3 times the evaded tax amount on taxpayers who commit an act of
tax evasion or fraud in the case of second-time violation involving two or more
aggravating circumstances or third-time violation involving an aggravating
circumstance or fourth-time violation onward.
6.
In determining the fine level imposed on taxpayers who commit an act of tax
evasion involving both aggravating and extenuating circumstances, one
aggravating circumstance is reduced against two extenuating circumstances as
guided at Item b, Point 1,1. Section V, Part A of this Circular.
The
evaded tax amount specified in this Section is the tax amount which must be
paid into the state budget under law but is not paid by a taxpayer who commits
one of the acts of tax evasion or tax fraud defined in Clause 1, Article 14 of
Decree No. 98/2007/ND-CP, which is detected by a competent agency and stated in
a tax examination record or tax inspection conclusion.
7.
Acts of violation defined in this Section which are detected in or after the
time limit for submission of tax declaration dossiers for a tax period but do
not reduce payable tax amounts or increase refundable, exempted or reduced tax
amounts, and are not liable to a fine for acts of tax evasion, shall be
sanctioned as acts of violation of tax procedures, delayed tax payment, or
declaration of underpaid amounts or as acts of administrative violation in the
accounting domain, including also the following cases:
7.1.
In case taxpayers that are non-business individuals and organizations entitled
to tax exemption or tax refund according to law declare wrong bases for
determining the exempted or refunded tax amounts without affecting the tax
amounts payable into the State budget, they shall not be sanctioned for acts of
tax evasion.
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a/
If the violation is detected right in the years of enjoying business income tax
exemption, the taxpayers shall not be sanctioned for tax evasion but shall be
sanctioned for violation of tax procedures or administrative violation in the
accounting domain;
b/
If the violation is not detected and the individual or organization does not
adjust the consequence of reducing the enterprise income tax amount of the
subsequent year upon the expiry of the business income tax exemption duration,
she/he/it shall be sanctioned for tax evasion.
V. INVOICES AND
DOCUMENTS PURCHASED, SOLD AND USED IN THE FOLLOWING CASES ARE CONSIDERED
UNLAWFUL
1.
Purchasing and selling invoices not yet filled with details according to
regulations, except for the case of purchasing invoices issued by tax
authorities.
2.
Purchasing, selling and using invoices already filled with figures and details
of economic operations but not giving rise to accompanying purchase and sale of
goods or services.
3.
Purchasing and using fake invoices, invoices of other business units for
resale, regularization of goods or services purchased without documents or of
sold goods or services for the purpose of tax fraud or sale of goods without
tax declaration and payment;
4.
Purchasing, selling or using invoices with their copies showing different
values of goods or services;
5.
Purchasing, selling or using expired invoices;
6.
Invoices of purchased goods or services which indicate the time of purchase
goods or services earlier than the date on which the business unit is
determined to have escaped as announced by the tax authority but which have
been concluded to be unlawful by the tax authority, police office or another
functional agency.
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C. HANDLING OF
TAX-LAW VIOLATIONS COMMITTED BY TAX ADMINISTRATION AGENCIES AND TAX OFFICIALS
I. HANDLING OF TAX-LAW
VIOLATIONS COMMITTED BY TAX ADMINISTRATION AGENCIES
1.
Tax authorities that fail to comply with the provisions of the Law on Tax
Administration, causing damage to taxpayers, shall pay compensations to
taxpayers in accordance with law.
2.
In case of wring tax assessment or tax refund due to the fault of tax
management agencies, tax management agencies shall pay compensations to
taxpayers in accordance with the Law on Tax Administration and other relevant
laws.
3.
Sources of compensation money: Compensation money shall be deducted from the
operation fund of tax authorities. Tax authorities shall make documents and
accounting to monitor the payment and recovery of compensation money according
to current regulations. Compensation amounts, order and procedures comply with
a guiding circular of the Ministry of Finance.
4.
Determine of responsibilities of individuals to pay compensations: After paying
compensations to taxpayers, tax authorities shall determine the responsibility
of each concerned individual, discipline these individuals and request them to
pay material compensations in accordance with current law.
II. HANDLING OF
TAX-LAW VIOLATIONS COMMITTED BY TAX OFFICIALS
1.
Tax officials causing troubles and difficulties to taxpayers, thus affecting
lawful rights and interests of taxpayers, shall, depending on the nature and
severity of their violations, be disciplined or examined for penal liability;
if causing damage to taxpayers, they shall pay compensations in accordance with
law.
2.
Tax officials who show a sense of irresponsibility or act in violation of the
provisions of tax laws shall, depending on the nature and severity of their
violations, be disciplined or examined for penal liability; if causing damage
to taxpayers, they shall pay compensations in accordance with law.
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4.
Tax officials who abuse their positions and powers to illegally use or appropriate
tax or tax-law violation fine amounts shall, depending on the nature and
severity of their violations, be disciplined or examined for penal liability,
and return to the State the whole of illegally used or appropriated tax or
tax-law violation fine amounts in accordance with law.
5.
Each of persons jointly responsible for causing damage for which tax
authorities have to pay compensation to taxpayers shall pay compensation
according to the extent and amount of damage caused by himself/herself.
6.
Tax officials and officials causing damage due to their acts of violation of
tax administration regulations shall be handled and compensations shall be paid
to damage-suffering persons under the guidance in Decision No. 1894/QD-BTC of
May 22, 2007, of the Ministry of Finance, promulgating the Regulation on
disciplining of tax officials and officials committing acts of violation of tax
administration regulations; handling of leaders of tax authorities at all
levels for their responsibility in letting violations occur in the units under
their direct management; and current guiding circulars of the Ministry of
Finance on payment of compensations to taxpayers.
D. HANDLING OF
TAX-LAW VIOLATIONS COMMITTED BY COMMERCIAL BANKS, CREDIT INSTITUTIONS AND
RELATED INDIVIDUALS AND ORGANIZATIONS
I. HANDLING OF
VIOLATIONS COMMITTED BY COMMERCIAL BANKS, OTHER CREDIT INSTITUTIONS AND TAX
PAYMENT GUARANTORS
1.
Commercial banks and other credit institutions which fail to fulfill their
responsibility to deduct tax amounts and tax-law violation fine amounts to be
paid at the request of tax authorities from taxpayers’ accounts and transfer
them into state budget accounts, shall be handled on a case-by-case basis as
follows:
1.1.
Commercial banks or other credit institutions are not sanctioned if by that
time taxpayers’ deposit accounts see no balance or they have transferred the
whole account balance of taxpayers into state budget accounts, which are,
however, still lower than the tax amounts and the tax-violation fine amounts to
be paid by taxpayers. Within 03 days from the date of receipt of decisions on
enforcement of tax-related administrative decisions, commercial banks or other
credit institutions shall make documents certifying the deposit account
balances of the taxpayers concerned or that the taxpayers concerned have no
deposit account balance and send them to the tax authorities that have issued
the enforcement decisions.
1.2.
Commercial banks or other credit institutions shall be sanctioned if by that
time, taxpayers’ deposit account balance is equal to or greater than the tax
and tax-law violation fine amounts to be paid by taxpayers, but commercial
banks or credit institutions fail to deduct all or part equal to the amounts to
be paid by taxpayers. Within 10 days after the expiration of the time limit for
deduction of money from taxpayers’ deposit account opened at commercial banks
or credit institutions, tax authorities shall make records of the violations
and issue decisions to impose on commercial banks or credit institutions a fine
equal to the money amounts they fail to deduct and transfer into state budget
accounts. In this case, tax authorities shall still apply measures to fully
collect the tax and fine amounts from taxpayers.
2.
Tax obligation performance guarantors shall pay tax and fine amounts on behalf
of the guaranteed taxpayers if the latter fail to pay tax into state budget
accounts or violate tax laws.
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II. HANDLING OF
TAX-LAW VIOLATIONS COMMITTED BY RELATED ORGANIZATIONS OR INDIVIDUALS
1.
Related organizations or individuals that commit acts of colluding with or
covering up taxpayers who commit tax evasion or tax fraud, decline to comply
with tax-related administrative enforcement decisions shall, depending on the
nature and severity of their violations, be fined between VND 2,000,000 and
8,000,000, specifically:
1.1.
A fine of VND 3,000,000, or not lower than VND 2,000,000 if extenuating
circumstances are involved, and not exceeding VND 4,000,000 if aggravating
circumstances are involved, shall be imposed under Clause 1 or Clause 2,
Article 14 of Decree No. 98/2007/ND-CP for acts of colluding with or covering
up taxpayers who commit tax evasion or tax fraud.
1.2.
A fine of VND 5,500,000, or not lower than VND 3,000,000 if extenuating
circumstances are involved, and not exceeding VND 8,000,000 if aggravating
circumstances are involved, shall be imposed under Clause 3, Clause 4 or Clause
5, Article 14 of Decree No. 98/2007/ND-CP for acts of colluding with or
covering up taxpayers who commit tax evasion or tax fraud.
1.3.
Where their violations show signs of crime, no sanction shall be imposed for
acts of tax-law violation under the guidance at Point 1 of this Section.
Competent agencies that detect these violations shall transfer their dossiers
to criminal procedure bodies for penal liability examination according to their
competence.
2.
Organizations or individuals that fail to fulfill their responsibilities
defined in Articles 89, 98 and 100 of the Law on Tax Administration shall,
depending on the nature and severity of their violations, be administratively
handled or examined for penal liability according to law, specifically as
follows:
2.1.
If failing to supply or supplying insufficient information on tax laws
violators or persons against whom tax-related administrative decisions are
enforced, they shall be sanctioned under Point 4, Section I, Part B of this
Circular.
2.2.
State treasuries shall be sanctioned if by that time, taxpayers’ deposit
account balance is equal to or greater than the tax and tax-law violation fine
amounts to be paid by taxpayers, but state treasuries fail to deduct all or
part equal to the amounts to be paid by taxpayers. Within 10 days after the
expiration of the time limit for deduction of money from taxpayers’ deposit
account opened at the commercial state treasuries, tax authorities shall make
records of the violations and issue decisions to impose on the state treasuries
a fine equal to the money amounts they fail to deduct and transfer into state
budget accounts. In this case, tax authorities shall still apply measures to
fully collect the tax and fine amounts from taxpayers.
E. COMPETENCE TO
HANDLE TAX-LAW VIOLATIONS
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1.
To impose caution;
2.
To impose fines of up to VND 100,000 for acts of violation of tax procedures
defined in Decree No 98/2007/ND-CP.
II. HEADS OF TAX
STATIONS, LEADERS OF TAX TEAMS, WITHIN THE AMBIT OF THEIR RESPECTIVE FUNCTIONS
AND TASKS, HAVE THE RIGHT:
1.
To impose caution;
2.
To impose fines of up to VND 2,000,000 for acts of violation of tax procedures
guided in Section I, Part B of this Circular.
III. DIRECTORS OF
DISTRICT-LEVEL TAX DEPARTMENTS, WITHIN THE GEOGRAPHICAL AREAS UNDER THEIR
RESPECTIVE ADMINISTRATION, HAVE THE RIGHT:
1.
To impose caution;
2.
To impose fines of up to VND 10,000,000 for acts of violation of tax procedures
guided in Section I, Part B of this Circular;
3.
To impose fines for acts of delayed tax payment and wrong declaration leading
to lower payable tax amounts, tax evasion and tax fraud guided in Sections II,
III and IV, Part B, and Part D of this Circular;
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5.
To apply remedial measures guided at Point 2, Section V, Part A of this
Circular.
IV. DIRECTORS OF PROVINCIAL-LEVEL TAX
DEPARTMENTS, WITHIN THE GEOGRAPHICAL AREAS UNDER THEIR RESPECTIVE
ADMINISTRATION, HAVE THE RIGHT:
1.
To impose caution;
2.
To impose fines of up to VND 100,000,000 for acts of violation of tax
procedures guided in Section I, Part B of this Circular;
3.
To impose fines for acts of delayed tax payment and wrong declaration leading
to lower payable tax amounts, tax evasion and tax fraud guided in Sections II,
III and IV, Part B, and Part D of this Circular.
4.
To confiscate exhibits and means used for commission of tax laws violations;
5.
To apply remedial measures guided at Point 2, Section V, Part A of this
Circular.
V. COMPETENCE OF PRESIDENTS OF PEOPLE’S
COMMITTEES AT ALL LEVELS TO SANCTION TAX-LAW VIOLATIONS
The
competence of presidents of People’s Committees at all levels to sanction
tax-law violations comply with the provisions of law on handling of
administrative violations.
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Authorization
of sanctioning of tax-law violations and determination of competence to
sanction tax-law violations must ensure compliance with the provisions of law
on handling of administrative violations.
Heads
of tax authorities at all level shall, when assigning their deputies some areas
of work in their agencies, authorize these deputies to issue tax-related
administrative decisions in their assigned areas.
F. PROCEDURES FOR
SANCTIONING OF TAX-LAW VIOLATIONS AND EXECUTION OF DECISIONS ON SANCTIONING
TAX-LAW VIOLATIONS COMMITTED BY TAXPAYERS
I. STOPPAGE OF ACTS
OF VIOLATION
When
tax officials on duty detect acts of tax-law violation, they shall report them
to persons with handling competence for issuing decisions to immediately stop
these acts. A stoppage decision may be issued in writing or other forms on a case-by-case
basis. For a case of violation falling outside or beyond his/her handling
competence, the person detecting the violation shall make a record according to
a prescribed form and promptly send it to a person competence to issue
sanctioning decisions for stopping the violation and handling according to
his/her competence.
II. SIMPLE SANCTIONING PROCEDURES:
1.
Sanctioning according to simple procedures means sanctioning by a person with
sanctioning competence without making a record by issuing a sanctioning
decision on spot. Cases in which a sanction can be imposed according to simple
procedures include:
1.1.
Acts of tax-law violation are subject to caution or a fine of up to VND
100,000;
1.2.
A person commits many acts of administrative violation and the sanctioning form
and level prescribed for each of these acts is caution or a fine of up to VND
100,000;
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III. MAKING WRITTEN RECORDS OF TAX-LAW
VIOLATIONS
The
making of a written record of a tax-law violation is prescribed as follows:
1.
Upon detecting a tax-law violation, a person competent to sanction tax-law
violations, who is on duty, shall promptly make a written record according to a
set form, except for violations for which a record is not required to be made
under Point 3 of this Section. Any involved aggravating or extenuating
circumstances must be stated in the record.
A
record must be made in at least 2 copies and signed by the record maker and the
violator or the representative of the violating organization, and by witnesses,
if any. For a record consisting of many sheets, the record maker must sign
every sheet of the record. If the violating individual, the representative of
the violating organization or a witness refuses to sign the records, the record
maker shall clearly write the reason therefor in the record. The individuals or
agency conducting inspection or examination shall still follow the proposal or
decision stated in the record and take responsibility before law for such
conclusion and proposal.
When
a person transporting goods on route cannot produce lawful invoices and
documents and a written record has been made, if he/she promises to supply invoices
and documents later, the competent agency shall note down the time of detection
of violation as a basis for determining the time of commission and severity of
the violation. When the taxpayer supplies lawful invoices and documents, the
competent agency directly handling the case shall make an additional record
beside the written record of the violation as a basis for sanctioning.
One
copy of the completed record must be handed to the violating individual or
organization. If the record maker sees that the case of violation falls beyond
his/her sanctioning competence, he/she shall send the record to a person with
sanctioning competence.
2.
If the record maker is not competent to sanction, his/her manager who is
competent to sanction shall also sign the record. In case of necessity, the
manager may verify the case before signing the record.
3.
Cases in which a written record is not required to be made upon issuance of
sanctioning decisions
3.1.
Sanctioning according to simple procedures.
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3.3.
Taxpayers’ delayed tax payment already stated in tax authorities’ notices on
payable tax or late tax payment fine.
IV. TIME LIMIT FOR ISSUANCE OF SANCTIONING
DECISIONS
1.
For simple cases involving manifest acts of violation which require no further
verification, sanctioning decisions must be issued within 10 days from the date
the written records of tax-law violations are made;
2.
For cases involving many complicated circumstances where exhibits and means
need to be examined, violators or other complicated circumstances need to be
clearly identified, and cases for which tax authorities have transferred their
dossiers to criminal procedure bodies but past 03 days after the date of
expiration of the time limit for issuance of decisions on institution or
non-institution of criminal cases they did not receive notices of criminal
procedure bodies on the institution or non-institution of criminal cases, the
time limit for issuance of sanctioning decisions is 30 days from the date the
records are made or the date of expiration of the time limit for issuance of
decisions on institution or non-institution of criminal cases prescribed in
Article 103 of the Criminal Procedure Code.
3.
Where finding it necessary to have more time to verify and collect exhibits,
within 10 days after the expiry of the time limit specified in Point 2 of this
Section, the persons with sanctioning competence shall report thereon to their
immediate bosses in writing, asking for extension. Extension must be made in
writing and the extension duration must not exceed 30 days.
4.
Except for the application of the sanctioning form of expulsion, competent
persons may not issue sanctioning decisions in the following cases:
4.1.
The time limit specified at Point 1 of this Section has expired;
4.2.
The time limit for issuance of sanctioning decisions, specified at Point 2 of
this Section has expired but the extension thereof is not applied for or the
extension has been applied for but rejected by competent authorities;
4.3.
The extension duration permitted by competent authorities has expired.
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6.
Persons with sanctioning competence who are at fault in issuing sanctioning
decisions after the expiry of the time limit for issuance of sanctioning
decisions may, depending on the severity of their violations, be disciplined or
examined for penal liability; if causing damage, they shall pay compensations
in accordance with law.
7.
A sanctioning decision must be sent to the sanctioned individual or
organization and the fine-collecting agency within three days from the date of
its issuance.
V. DECISIONS TO SANCTION TAX-LAW VIOLATIONS
Decisions
to sanction tax-law violations must be made in writing. The forms, contents,
order and procedures for issuance of decisions to sanction tax-law violations
comply with the provisions of law on handling of administrative violations and
the guidance in this Circular.
-
In case of sanctioning a person who commit several acts of administrative
violation, the person with sanctioning competence shall issue only one sanctioning
decision stating the sanctioning forms and level for each act, and the
aggregate fine amount, if fines are imposed on these acts.
-
A sanctioning decision must state the date of its issuance, full name and
position of the issuer; full name, address and occupation of the violating
individual or name and address of the violating organization, act(s) of
administrative violation, circumstances related to the settlement of the
violation case; applicable clauses and articles of legal documents; principal sanction,
additional sanctions (if any), remedial measures (if any); time limit for and
place for execution of the decision, and signature of the decision issuer.
-
A sanctioning decision must state that the sanctioned individual or
organization shall be forced to comply with the decision if he/she/it fails to
voluntarily comply with the decision; and the right to complain about or
initiate a lawsuit against administrative sanctioning decision in accordance
with law.
VI. AFFIXTURE OF SEALS TO DECISIONS TO SANCTION
TAX-LAW VIOLATIONS
1.
Decisions to sanction tax-law violations must be affixed with the seals of the
agencies of the persons competent to sanction these violations.
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3.
For sanctioning decisions of persons with sanctioning competence but without
seal-affixing right, a seal of the agency of the person issuing the sanctioning
decision shall be affixed on the left top of the decision where the name of the
sanctioning agency and the number and code of the sanctioning decision are
displayed.
VII. COMPLIANCE WITH DECISIONS TO SANCTION
TAX-LAW VIOLATIONS
Compliance
with decisions to sanction tax-law violations is provided for as follows:
1.
Unless otherwise provided for by law, sanctioned individuals and organizations
shall comply with decisions to sanction tax-law violations within 10 days after
they are handed over the decisions. Sanctioning decisions must be handed over
to the sanctioned persons or sanctioned persons shall be notified to come and
take the decisions; the time when the sanctioned persons receive the
sanctioning decisions is considered the time they are handed over the
decisions.
2.
Place of payment of fines and owed tax amounts; payment time limit:
2.1.
Sanctioned persons shall pay fines and owed tax amounts (collectively referred
to as fines) at state treasuries, except for the case of payment of fines on
spot and the cases specified at Item 2.2 below;
2.2.
In remote and isolated areas, on rivers, and in areas where travel is difficult
or during non-working hours, sanctioned individuals or organizations may pay fines
to persons with sanctioning competence who shall issue fine receipts to fine
payers according to regulations.
Remote
and isolated areas are areas in mountainous regions, islands and other areas
without a state treasury or too far from a state treasury.
2.3.
Within ten days from the date of being handed over sanctioning decisions,
sanctioned individuals or organizations shall pay fines to the state treasury
stated in the sanctioning decisions, except for the case of payment of fines on
spot.
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2.4.
All collected fines must be remitted into temporary custody accounts of tax
authorities opened at state treasuries according to current regulations. After
the expiration of the time limit for lodging complaints or complaints have been
settled, on the basis of the settlement results, tax authorities shall transfer
the amounts on the temporary custody accounts into the state budget in
accordance with the State Budget Law.
3.
Sanctioned individuals or organizations that fail to voluntary comply with
sanctioning decisions within the time limit specified at Point 1 of this
Section shall be coerced to comply with these decisions.
4.
Postponement of compliance with sanctioning decisions: If individuals who
liable to pay a fine of VND 500,000 or more are meeting with exceptional
economic difficulties, persons with sanctioning competence may decide to
postpone compliance with sanctioning decisions for not more than 3 months after
the issuance of the sanctioning decisions. A dossier for determination of
postponement of fine payment comprises:
4.1.
A written request for postponed payment of fine, clearly stating the reason,
i.e., family in short of manpower, in economic difficulties, unable to pay
fines on schedule; the certification of the commune-level People’s Committee of
the place where the sanctioned person resides or of the agency where he/she
works.
4.2.
The duration of postponement of compliance with fining decisions must not
exceed three months from the date of issuance of postponement decisions.
4.3.
Persons who have issued fining decisions shall consider and issue decisions to
postpone compliance with fining decisions within 7 days from the date of
receipt of complete dossiers of request for postponement of fine payment from
sanctioned persons.
4.4.
Decisions to postpone compliance with fining decisions: A decision to postpone
compliance with a fining decision must clearly state the date of issue; full
name and position of the issuer; full name, address and occupation of the
person allowed to postpone compliance with a fining decision; reason for
postponement; duration of postponement, and signature of the issuer.
5.
If past one year from the date a handling decision becomes effective, the
competent person cannot hand over the sanctioning decision to the sanctioned
person as the latter fails to come to take it and his/her address cannot be
identified or due to other objective reasons, the person who has issued the
sanctioning decision shall issue a decision to suspend the application of
sanctions and remedies stated in the decision against such person, except for
the form of confiscation of exhibits and means used for commission of tax-law
violation; temporarily seized exhibits and means shall be handled under the
provisions of law on handling of administrative violations. Expenses for
application of these measures are covered by the state budget or deducted from
the proceeds from the sale of confiscated exhibits and means (if any).
VIII. DECISIONS ON REMEDIES TO BE TAKEN IN
CASE OF NON-ISSUANCE OF DECISIONS TO SANCTION TAX-LAW VIOLATIONS
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2.
Decisions on remedies to be taken must be made in writing according to a set
form. Such a decision must clearly state the date of its issuance, full name
and position of the issuer; full name, address and occupation of the violating
individual or name and address of the violating organization, act(s) of administrative
violation, circumstances related to the settlement of the violation case;
applicable clauses and articles of legal documents; remedial measures to be
taken; time limit for execution of the decision, and signature of the decision
issuer.
IX. TRANSFER OF DECISIONS TO SANCTION TAX-LAW
VIOLATIONS AND DECISIONS ON REMEDIES FOR COMPLIANCE
1.
When an individual or organization resides or is located in an province but
commits an administrative violation in an administrative unit of another
province and has no conditions to comply with the sanctioning decision at the
place of sanctioning, the decision shall be transferred to the competent tax
authority at the same level at the place where such individual resides or such
organization is located for execution; if there is no tax authority at the same
level in the locality where the violating individual resides or the violating
organization is located, the sanctioning decision must be transferred to the
district-level People’s Committee for execution;
2.
When an violation occur in a district of a mountainous province, an island or
another remote and isolated area where travel is difficult and the violating
individual or organization has no conditions to comply with the sanctioning
decision at the place of sanctioning, the sanctioning decision shall be
transferred to the competent tax authority of the same level in the place where
the violating individual resides or the violating organization is located for
execution.
X. TRANSFER OF DOSSIERS ON VIOLATORS THAT
COMMIT TAX-LAW VIOLATIONS SHOWING SIGNS OF CRIME FOR PENAL LIABILITY
EXAMINATION
1.
In the course of handling tax-law violations, if finding that violating
organizations or individuals show signs of crime, competent persons shall
transfer dossiers to competent criminal procedure bodies within 10 days after
the detection of signs of crime.
2.
After decisions to handle tax-law violations are issued, if the acts of
violation are detected to show signs of crime and the time limit for penal
liability examination has not yet expired, the persons who issued the decisions
shall cancel these decisions and, within 3 days after the cancellation,
transfer the violation-handling dossiers to competent criminal procedure
bodies. A transfer dossier comprises: an official letter on the transfer of the
dossier to the police office for handling; written record of the act of
violation (copy); survey and verification results (if any); other related
documents (copies). Transfer of dossiers must be recorded in writing.
3.
Criminal procedure bodies that have received the violation case dossiers guided
at Point 1 of this Section, shall notify the handling results to the tax
authorities that have transferred the dossiers of request for penal liability
examination in accordance with law.
If
the tax authorities have transferred dossiers to criminal procedures bodies,
but past 3 days after the expiry of the time limit for issuance of decisions to
institute or not to institute criminal cases under the provisions of Article
103 of the Criminal Procedures Code, the tax authorities have not yet received
the notices of competent agencies on the institution or non-institution of
criminal cases, the persons competent to sanction tax-law violations shall
issue decisions to sanction acts of tax-law violation under the guidance of
this Circular and notify the criminal procedure bodies of the administrative
sanction.
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1.
After dossiers on tax-law violation cases are transferred to criminal procedure
bodies, if competent persons of criminal procedure bodies find that the acts of
violation do not show enough signs to constitute offenses, they shall issue
decisions not to return the violation case dossiers to the tax authorities for
sanctioning of tax-law violations under the Law on Tax Administration and
within 3 days after the issuance of the decisions, shall return the case
dossiers together with these decisions to the tax authorities with sanctioning
decisions.
2.
Tax authorities with sanctioning competence shall issue decisions to sanction
tax-law violations stated at Point 1 of this Section within the following time
limit:
2.1.
Within 10 days after receiving the decisions to return the violation case
dossiers, if, before transferring the violation cases to criminal procedure
bodies, the tax authorities with sanctioning competence already asked competent
agencies to extend the sanctioning time limit under Clause 3, Article 28 of
Decree No. 98/2007/ND-CP.
2.2.
Within 15 days after receiving the decisions to return the violation case
dossiers, if, before transferring the violation cases to criminal procedure
bodies, the tax authorities with sanctioning competence did not yet ask
competent agencies to extend the sanctioning time limit under Clause 3, Article
28 of Decree No. 98/2007/ND-CP. If finding it necessary to have more time for
verification and collection of evidences, the persons in charge of handling the
violation cases may ask for permission to extend the time limit for issuing a sanctioning
decision under Clause 3, Article 28 of Decree No. 98/2007/ND-CP.
XII. HANDLING OF EXHIBITS AND MEANS OF
ADMINISTRATIVE VIOLATION
1.
For confiscated exhibits and means of administrative violation, the
persons who have decided on the confiscation thereof have the responsibility to
preserve these exhibits and means.
a/
If the exhibits and means of an administrative violation case are valued at VND
10,000,000 or more, the confiscation decider shall hand them to the
provincial-level auction service center of the locality where exist the
confiscated exhibits and means. If the exhibits and means of an administrative
violation case are valued at under VND 10,000,000, the confiscation decider
shall hand them to the district-level finance agency for organizing an auction
thereof. Auction of exhibits and means of administrative violations must comply
with the provisions of law on auction;
b/
The proceeds from the auction of exhibits and means of administrative
violations, after subtracting expenses according to the provisions of law, must
be remitted into the state budget via state treasury accounts;
2.
For exhibits and means that are harmful cultural products, fake goods of no
use value, articles harmful to human health, domestic animals or crops which
must be destroyed, competent persons shall set up a handling council for
destruction. Depending on the nature of exhibits and means, the handling
council is composed of representatives of concerned state agencies. Destruction
of exhibits and means of administrative violations must be reflected in written
records signed by the members of the handling council;
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4.
For exhibits that are goods or articles easy to decay, competent persons shall
make records thereof and organize the immediate sale thereof. The proceeds
therefrom must be remitted into the finance agency’s custody accounts opened at
the State Treasury. If such exhibits are subject to confiscation under
decisions of competent persons, such proceeds must be remitted into the state
budget; if the exhibits are not subject to confiscation, the proceeds must be
returned to their lawful owners, managers or users;
5.
For exhibits and means other than those specified at Points 2, 3 and 4 of this
Section, whose lawful owners, managers or users are unidentified or do not come
to reclaim them, the persons competent to confiscate them shall publish
announcements on the mass media and post them up at their offices; within 30
days from the date the announcements are publicly posted up, if their lawful
owners, managers or users cannot be identified or these persons do not come to
reclaim them, the competent persons shall issue decisions to confiscate these
exhibits and means for handling under the guidance at Point 1 of this Section;
6.
Exhibits and means which were illegally seized and used for commission of
administrative violation must be returned to their lawful owners, managers or
users;
7.
Expenses for storage and preservation of exhibits and means of administrative
violations and other expenses made in accordance with law are subtracted from
the proceeds from the sale of these exhibits and means. Storage and
preservation charges are not collected for temporarily seized exhibits and
means if the exhibit or means owners are not at fault in the administrative
violations or the measure of confiscation is not applied to these exhibits and
means.
XIII. EXEMPTION FROM FINES FOR TAX-LAW
VIOLATIONS AND COMPETENCE TO EXEMPT FINES
1.
Taxpayers sanctioned for tax-law violations may request exemption from fines
for their tax-law violations when they meet with natural disasters, fires,
unexpected accidents or other force majeure cases. The maximum fine
exemption level does not exceed the value of damaged properties and goods.
2.
Dossier of request for exemption from fine for a tax-law violation comprises:
2.1.
A written request for fine exemption, clearly stating the reason for fine
exemption;
2.2.
Documents determining the value of properties or goods damaged by natural
disasters, fires, unexpected accidents or other force majeure circumstances;
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A
record of inventory of the damage value must clearly indicate the value of
damaged properties, goods or raw materials, the causes of damage,
responsibilities of organizations and individuals for the damage; quantities, categories
and value which can be recovered.
2.4.
The dossier on damage compensation (if any) accepted by an insurer.
2.5.
Dossiers determining the responsibilities of organizations and individuals to
pay damage compensations (if any).
3.
For cases falling under the handling jurisdiction of their own or their
subordinates according to the provisions of law on handling of administrative
violations, persons competent to issue sanctioning decisions shall consider the
exemption from fines for tax-law violations when receiving taxpayers’ dossiers
of request for fine exemption.
Decision
on exemption from fines for tax-law violations: A decision on exemption from a
fine for tax-law violation must clearly state the date of its issue, full name
of position of the issuer; full name, address and occupation of the person
exempt from paying a fine for tax-law violation; reasons and conditions for
exemption; act of tax-law violation exempt from a fine; and signature of the
issuer.
4.
Tax-law violation fines are not exempted for the cases in which the tax-law
violation-sanctioning decisions were completely served or the law-prescribed
statute of limitations for settlement of complaints or denunciations has
expired.
XIV. STATUTE OF LIMITATIONS FOR EXECUTION OF
DECISIONS ON SANCTIONING ADMINISTRATIVE VIOLATIONS
The
statute of limitations for execution of decisions to sanction administrative
violations in the tax domain is one year counting from the date the sanctioning
decisions take effect. If, past this time limit, a decision remains unexecuted,
it shall not be executed but the measures prescribed at Point 2, Section V,
Part A of this Circular are still applied, provided that such measures are
stated in the decision. If sanctioned individuals or organizations deliberately
evade or delay the execution thereof, this statute of limitations shall be
recounted from the time evading or delaying acts terminate.
XV. FORMS OF RECORDS AND DECISIONS USED IN
THE HANDLING OF TAX-LAW VIOLATIONS
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G. IMPLEMENTATION EFFECT
1.
This Circular takes effect 15 days after its publication in “CONG BAO.” To
annul the Finance Ministry’s Circular No. 41/2004/TT-BTC of May 18, 2004,
guiding the implementation of the Government’s Decree No. 100/2004/ND-CP of
February 25, 2004, on sanctioning of administrative violations in the tax
domain.
Violations
of regulations on supply of information, compliance with decisions on
examination, inspection, enforcement of tax-related administrative decisions;
violations of delayed tax payment; acts of wrong declaration leading to lower
paid tax amounts; acts of tax evasion or tax fraud in the domain of charges and
fees shall be sanctioned under the guidance at Points 4 and 5, Section I, and
Section II, III and IV, Part B of this Circular. Acts of violation of
regulation on management, collection and remittance of charges and fees and use
of charges and fees other than the abovementioned acts of violations shall be
sanctioned under the guidance in the Finance Ministry’s Circular No.
06/2004/TT-BTC of February 4, 2004, guiding the implementation of the
Government’s Decree No. 106/2003/ND-CP of September 23, 2004, stipulating the
sanctioning of administrative violations in the domain of charges and fees.
II. Tax-related
violations committed before the effective date of Decree No. 98/2007/ND-CP
shall not be handled under Decree No. 98/2007/ND-CP but under the Decrees
stipulating the handling of tax-related violations in force at the time these
violations were committed.
If,
for the same act, the applicable sanctioning level prescribed in Decree No.
98/2007/ND-CP is lesser than the one prescribed in the Decrees promulgated
before the effective date of Decree No. 98/2007/ND-CP, including acts committed
before the effective date of Decree No. 98/2007/ND-CP, and a written record has
been made but no handling decision has been issued by a competent agency or a
handling decision has been issued while the time limit for settling complaints
has not yet expired, this act shall be considered and handled in light of the
sanctioning level specified in Decree No. 98/2007/ND-CP.
Problems
arising in the course of implementation should be reported to the Ministry of
Finance for timely settlement.
FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong
Chi Trung
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APPENDIX
NO. 1
LIST
OF SOME RECORD AND DECISION FORMS TO BE USED IN SANCTIONING OF TAX-LAW
VIOLATIONS
(Issued together with the Finance Ministry’s Circular No. 61/2007/TT-BTC of
June 15, 2007)
1.
Form No. 01: Record of tax-law violation
2.
Form No. 02: Decision on sanctioning in the form of caution tax-law violation.
3.
Form No. 03: Record of hand-over of dossier, exhibits and means used in tax-law
violation.
4.
Form No. 04. Working record
5.
Form No. 05: Certification record.
6.
Form No. 06: Record of confiscation of exhibits and means used in tax-law
violation.
7.
Form No. 07: Decision on sanctioning in the form of caution tax-law violation
(according to simplified procedures).
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9.
Form No. 09: Decision on sanctioning tax-law violation
10.
Form No. 10: Decision on temporary postponement of compliance with Decision on
sanctioning in the form of fine tax-law violation.
11.
Form No. 11: Decision on exemption from sanction on tax-law violation.
12.
Form No. 12: Decision on confiscation of exhibits and means used in tax-law
violation.
13.
Form No. 13: Decision on application of measures to remedy consequences caused
by tax-law violation in case of non-application of sanction.
(See
13 files: Form No. 01 – 13)
FORM NO. 01
NAME OF MANAGING AGENCY[1]
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No:.......
/BB-VPHC
THE SOCIALIST REPUBLIC OF VIETNAM
Independence-Freedom-Happiness
A[2]... date...
month.... year....
RECORD OF TAX-LAW
VIOLATION
Today, at… hours....... date.....
month...... year...... at.............
We,
including[3]:
1.
................................... Position:.................;
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To
the witness of [4]:
1.
..................Occupation/Position:............;
Permanent (temporary) residence
address:....................
People’s identity card No........ Date of
issue:.........; Place of issue:............
2. ...................Occupation/Position:...........
Permanent residence address:.........;
People’s identify card No.:........ Date of
issue:............; Place of issue:.........;
..............................................;
Make a record of tax-law violation
regarding................ against:
Mr.(/Ms.)/Organization[5]:......... Occupation
(field of operation):...........;
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People’s identity card/ establishment
decision or business registration certificate No........
issued on............ at........;
that has committed the following acts of
administrative violation[6]:...........
The above acts are in violation of
Article(s).......Clause(s)....... Point(s)....... of Decree No. 98/2007/ND-CP
of June 7, 2007, stipulating the handling of tax-law violations and the
enforcement of administrative tax decisions.
Aggravating circumstances, extenuating
circumstances:
The damaged person/damaged organization[7]:
Full name:...........................;
Address:...........................;
People’s identity card/ Establishment
decision or business registration No............;
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Opinions of the violator/ violating
organization’s representative:
Witnesses’ opinions:
Opinions of damaged person/damaged
organization’s representative (if any):
The person with sanctioning competence has
requested Mr.(Ms.)…/Organization… to immediately stop the violation act.
The applied measures to prevent the
administrative violation include:
.............
Mr.(Ms)…/The organization’s representative is
requested to appear at[8]… at … hours… date…
month… year… for the settlement of the violation case.
The record is made in… copies of the same
content and validity, and one copy is handed to the violator/violating
organization’s representative and ……[9]
After reading the record, the persons present
agree to its content, have not opinion and jointly sign the record, or hold
additional opinions as follows:
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This record consists of… pages, each of which
is signed for certification by the persons present.
VIOLATING PERSON
(OR VIOLATING ORGANIZATION’S REPRESENTATIVE)
(Signature and full name)
DAMAGE PERSON
(DAMAGED ORGANIZATION’S REPRESENTATIVE
(Signature and full name)
Witness
(Signature and full name)
Local
administration’s representative (if any)
(Signature and full name)
RECORD MAKER
(Signature and full
name)
The reasons why the violator or the violating
organization’s representative refuses to sign the record[11]:.................................
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FORM NO. 02
NAME OF MANAGING
AGENCY
NAME OF
RECORD-MAKING AGENCY
No:.......
/BB-NP
THE SOCIALIST REPUBLIC OF VIETNAM
Independence-Freedom-Happiness
A[13]... date... month.... year....
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Pursuant to the November 29, 2006 Law on Tax
Administration;
Today, at... hours....... date.....
month...... year......
At.............
We, including:
1. ...................................
Position:.................;
2.
...................................Position: .................;
To the witness of:
a/ Mr.(Ms.) ..................
Nationality:…………..
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People’s identity card or passport No........
;Date of issue:.........;Place of issue:............
b/ Mr.(Ms.) ..................
Nationality:…………..
Occupation:............;
People’s identity card or passport No........
;Date of issue:.........;Place of issue:............
Place tax seals on, open tax seals[15] of exhibits and means temporarily
seized under Decision No… ; date… month… year… issued by…. position:…..
The exhibits sealed (unsealed) include:….
…..
They have been handed to Mr.
(Ms.)… of the unit…
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The recorded is finished at… hours… date…
month… year…
The record is made in… copies, each copy
consisting of… pages, of the same content and validity. 01 copy has been handed
to………………………………. In addition, this record will be sent to…………, and one copy
filed.
After reading the record, the persons present
agree to its content, have no opinion and jointly sign the record.
Other additional opinions (if any)[16]:
This record consists of… pages, each of which
is signed for certification by the persons present.
Witnesses
(Signature and full name)
Goods keeper
(Signature and full name)
Sealer, unsealer
(Signature and full name)
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FORM NO. 03
NAME OF MANAGING
AGENCY
NAME OF
RECORD-MAKING AGENCY
No:.......
/BB-BGHS-TV-PT
THE SOCIALIST REPUBLIC OF VIETNAM
Independence-Freedom-Happiness
A[i]... date... month.... year....
RECORD OF DELIVERY OF
DOSSIER, EXHBITS AND
MEANS IN TAX-LAW VIOLATION
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At.............
We, including:
1. ...................................
Position:.................;
2.
...................................Position: .................;
representing the deliverer.
Have delivered the dossier, exhibits and
means in tax-law violation of[ii]:
to
1. ...................................
Position:.................;
2.
...................................Position: .................;
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THE DOSSIER COMPIRSES[iii]:
Ordinal number
Title
Number of pages
Note
...
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Ordinal number
Exhibits, means
Weight, quantity
Note[v]
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We make this record of delivery of the
above-listed dossier, exhibits and means for handling according to….
…..
The exhibits have been checked, fully
received and sealed up and delivered to Mr. (Ms.)…………… for keeping.
The recorded is finished at… hours… date…
month… year…
The record is made in… copies, each copy
consisting of… pages, of the same content and validity. 01 copy has been handed
to……………………………… and one copy filed.
After reading the record, the persons present
agree to its content and jointly sign the record.
Other additional opinions (if any)[vi]:
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………………
This record consists of… pages, each of which
is signed for certification by the persons present.
Recipient’s
representative
(Signature and full name)
Deliverer’s
representative
(Signature and full name)
Person responsible
for keeping
(Signature and full name)
Head of the unit
(Signature and full name)
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[2] Write the
provincial-level administrative place name.
[3] Write the full name
and position of the record maker.
[4] Full name of witness.
If there is the local administration’s representative, write his/her full name
and position.
[5] For an organization,
to clearly write the full name, position of the violating organization’s
representative.
[6] Write in detail the
hours, date, location of commission of the violation; describe the act of
violation.
[7] For an organization,
write the full name and position of the representative of the damaged
organization.
[8] Write the address of
the office where the violating individual or organization must be present.
[9] Write specifically
the persons and organizations that are handed the record.
[10] Persons holding
opinions different from the record’s content must themselves write their
opinions, the reasons, sign and write their full names.
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[13] Write the
provincial-level administrative place name
[14] Specify the type of
seal
[15] If sealing only,
remove the words “open seals” and vice versa
[16] Persons holding
opinions different from the record’s content must themselves write their
opinions, the reasons, sign and write their full names.
[i] Write the
provincial-level administrative place name
[ii] Write the name of the
violating person or individual
[iii] If there are many
documents, exhibits and means, make an attached list to be signed by all the
persons named in the record
[iv] Specify names of
gods, specifications and quality. If there are many documents, exhibits and means,
make an attached list to be signed by all the persons named in the record
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[vi] Persons holding
opinions different from the record’s content must themselves write their
opinions, the reasons, sign and write their full names.
FORM NO. 04
NAME OF MANAGING
AGENCY
NAME OF
RECORD-MAKING AGENCY
No:.......
/BB-LV
THE SOCIALIST REPUBLIC OF VIETNAM
Independence-Freedom-Happiness
A[vi]... date... month.... year....
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WORKING RECORD
Pursuant to the November 29, 2006 Law on Tax
Administration;
Today, at... hours....... date.....
month...... year......
At.............
We, including:
1. ...................................
Position:.................;
2. ...................................Position:
.................;
Having worked with:
a/ Mr.(Ms.) ..................
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Occupation:............;
People’s identity card or passport No........
Date of issue:.........;Place of issue:............
b/ Mr.(Ms.) ..................
Nationality:…………..
Occupation:............;
People’s identity card or passport No........
Date of issue:.........;Place of issue:............
Regarding….
Working contents:…
….
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The recorded is finished at… hours… date…
month… year…
The record is made in… copies, each copy
consisting of… inseparable pages, of the same content and validity. 01 copy
has been handed to……………………………….
After reading the record, the persons present
agree to its content and jointly sign the record.
Other additional opinions (if any)[vi]:
…….
This record consists of… pages, each of which
is signed for certification by the persons present.
Participants
(Signature and full name)
Record maker
(Signature and full name)
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FORM NO. 05
NAME OF MANAGING
AGENCY4
NAME OF
RECORD-MAKING AGENCY
No:.......
/BB-CN
THE SOCIALIST REPUBLIC OF VIETNAM
Independence-Freedom-Happiness
A[vi]... date... month.... year....
RECORD OF
CERTIFICATION
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Today, at….hours....... date..... month......
year......
At.............
We, including:
1. ...................................
Position:.................unit……….;
2.
...................................Position: .................unit……….;
To the witness of:
a/ Mr.(Ms.) ....................................................Year
of birth
Nationality:…………..
Address:…
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People’s identity card or passport No........
date of issue:.........place of issue:............
b/ Mr.(Ms.) ....................................................
Year of birth
Nationality:…………..
Address:…
Occupation:............;
People’s identity card or passport No........
date of issue:.........place of issue:............
Certify that[vi]
….
….
...
...
...
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The record is made in… copies, each copy
consisting of… pages, of the same content and validity.
One copy has been handed to……………………………….
After reading the record, the persons present
agree to its content and jointly sign the record.
Other additional opinions (if any)[vi]:
….
This record consists of… pages, each of which
is signed for certification by the persons present.
Witnesses
(Signature and full name)
Record maker
(Signature and full name)
...
...
...
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FORM NO. 06
NAME OF MANAGING
AGENCY
NAME OF RECORD-MAKING
AGENCY
No:.......
/BB-TTTV-PT
THE SOCIALIST REPUBLIC OF VIETNAM
Independence-Freedom-Happiness
A[vi]….date... month.... year....
RECORD OF
CONFISCATION OF EXHIBITS,
MEANS IN TAX-LAW VIOLATION
...
...
...
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Pursuant to Decision No[vi].........dated....... …………..which was
signed by[vi]............... ………….
position............;
Today, at............hours..........
day........month...... year...... at..............
We, including[vi]:
1...........................
Position:..................unit…………………
2...........................
Position:..................unit………………….
Make a record of confiscation of goods,
exhibits and means in administrative violation of:
Mr.(Ms)Organization:...............;
Address:……
...
...
...
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To the witness of[vi]:
a/ Mr.(Ms.)
....................................................Year of birth
Address:….
Nationality:…………..
Occupation:............;
People’s identity card or passport No........
Date of issue:.........;Place of issue:............
b/ Mr.(Ms.)
.................................................... Year of birth
Nationality:……
Address…………..
...
...
...
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People’s identity card or passport No........
Date of issue:.........;Place of issue:............
The confiscated goods, exhibits and/or means
in tax-related administrative violation include:
Ordinal number
Confiscated goods,
exhibits, means
Quantity
Type, mark, origin,
conditions of exhibits, means[vi]
Note[vi]
...
...
...
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The recorded is finished at… hours… date…
month… year…
...
...
...
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One copy has been handed to……………………………….
After reading the record, the persons present
agree to its content and jointly sign the record.
Other additional opinions (if any)[vi]:
This record consists of… pages, each of which
is signed for certification by the persons present.
DECISION ISSUER
(Signature and full name)
RECORD MAKER
(Signature and full name)
VIOLATING PERSON
...
...
...
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WITNESS
(Signature and full
name)
LOCAL
ADMINISTRATION’S REPRESENTATIVE (if any)
or VIOLATING ORGANIZATION’S REPRESENTATIVE
(Signature and full
name)
FORM NO. 07
NAME OF MANAGING
AGENCY[vi]
NAME OF
RECORD-MAKING AGENCY
No:.......
/QD-XPHC
...
...
...
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Independence-Freedom-Happiness
A[vi]…..date... month.... year....
DECISION ON
SANCTIONING TAX-LAW
VIOLATION IN THE FORM OF CAUTION
(According to simple
procedures)
Pursuant to the November 29, 2006 Law on Tax
Administration;
Pursuant to the July 2, 2002 Ordinance on
Handling of Administrative Violations;
Pursuant to Article...... of Decree No.
98/2007/ND-CP of June 7, 2007, stipulating the handling of tax-law violations
and the enforcement of administrative tax decisions;
...
...
...
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I,...................[vi]; Position:.....................;
Unit…..,
DECIDES:
Article 1. To serve a caution on:
Mr.(Ms.)/Organization[vi]:...........................;
Occupation (field of operation):......................;
Address:..............................; Tax
identification number (if any):
People’s identity card/Establishment decision
or business registration certificate No............;
Issued on....................... at ...........................;
...
...
...
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Having committed an act of administrative
violation[vi]:
........................
prescribed at Point..........Clause........
Article..... of Decree No. 98/2007/ND-CP of June 7, 2007, stipulating the
handling of tax-law violations and the enforcement of administrative tax
decisions.
Details related to the settlement of the
violation case:
Article 2. This Decision takes effect on the
date of its signing.
This Decision is sent to:
1. Mr.(Ms)/ Organization[vi]................... for compliance;
2.......................
This Decision consists of.......... pages,
with every two adjoining pages affixed with a seal on their inner edges.
...
...
...
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FORM NO. 08
NAME OF MANAGING
AGENCY[vi]
NAME OF
RECORD-MAKING AGENCY
No:.......
/QD-XPHC
THE SOCIALIST REPUBLIC OF VIETNAM
Independence-Freedom-Happiness
A[vi]…..date... month.... year....
...
...
...
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SANCTIONING OF
TAX-LAW VIOLATION IN THE FORM OF FINE
(According to simple
procedures)
Pursuant to the November 29, 2006 Law on Tax
Administration;
Pursuant to the July 2, 2002 Ordinance on
Handling of Administrative Violations;
Pursuant to Article...... of Decree No.
98/2007/ND-CP of June 7, 2007, stipulating the handling of tax-law violations
and the enforcement of administrative tax decisions;
Considering the act of administrative
violation committed by[vi]..............;
I,...................[vi]; Position:.....................;
Unit…..,
DECIDES:
...
...
...
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Mr.(Ms.)/Organization[vi]:...........................;
Occupation (field of
operation):......................;
Address:..............................; Tax
identification number (if any):
People’s identity card/Establishment decision
or business registration certificate No............;
Issued on....................... at
...........................;
In the form of a fine of VND….
(in words….).
For the reason:
Having committed an act of administrative
violation[vi]:
........................
...
...
...
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Details related to the settlement of the
violation case:
Article 2. Mr.(Ms)/Organization............
shall strictly comply with the sanctioning decision within ten days counting
from the date of being handed the sanctioning decision dated..... ..... except
for cases[vi]...................
Past this time limit, if Mr.(Ms)/Organization...................deliberately
declines to comply with the Decision, you shall be coerced to do so.
The fine amount stated in Article 1 must be
paid at once to the sanctioning decision issuer for which a fine receipt shall
be issued or paid at the fine collection place No........ of the State Treasury[vi].......... within ten days from the
date of being handed the sanctioning decision.
Mr.(Ms.)/ Organization.......................
may complain about or initiate a lawsuit against this Decision in accordance
with law.
Article 3. This Decision takes effect on the
date of its signing.
This Decision is sent to:
1. Mr.(Ms.)/ Organization..................
for compliance;
2. The treasury…. for collection of the fine
3.......................
...
...
...
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THE DECISION ISSUER
(Signature, full name and stamp)
FORM NO. 09
NAME OF MANAGING
AGENCY[vi]
NAME OF
RECORD-MAKING AGENCY
No:.......
/QD-XPHC
THE SOCIALIST REPUBLIC OF VIETNAM
Independence-Freedom-Happiness
...
...
...
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DECISION ON
SANCTIONING OF
TAX-LAW VIOLATION
Pursuant to the November 29, 2006 Law on Tax
Administration;
Pursuant to the July 2, 2002 Ordinance on
Handling of Administrative Violations;
Pursuant to Article...... of Decree No.
98/2007/ND-CP of June 7, 2007, stipulating the handling of tax-law violations
and the enforcement of administrative tax decisions;
Pursuant to the Record of administrative violation
made by[vi]…… at …. hours…
date…. month…. year…. at… ;
I,...................[vi]; Position:.....................;
Unit…..,
...
...
...
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Article 1. To impose an administrative sanction
on:
Mr.(Ms.)/Organization[vi]:...........................;
Occupation (field of
operation):......................;
Address:..............................; Tax
identification number (if any):
People’s identity card/Establishment decision
or business registration certificate No............;
Issued on....................... at ...........................;
In the following forms:
1. Principal sanctioning form:
Caution/Fine of VND….
...
...
...
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2. Additional sanctioning form (if any):
a/ Deprivation of the right to use license or
practice certificate…..
b/ Confiscation of exhibits and means used in
the administrative violation, including:….
…..
3. Measures to overcome consequences (if
any):
a) Retrospectively collected tax amount:
(VAT:…;special consumption tax:…; business income tax:…; house and land tax:…)
according to each relevant tax law
b) Other measures:
For the reason:
Having committed an act of administrative
violation[vi]:
........................
...
...
...
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Details related to the settlement of the
violation case:
Article 2. Mr.(Ms)/Organization............
shall strictly comply with the sanctioning decision within ten days counting
from the date of being handed the sanctioning decision dated..... . except for
the case of permitted postponement or[vi]...................
Past this time limit, if
Mr.(Ms)/Organization...................deliberately declines to comply with the
Decision, you shall be forced to do so.
The fine amount stated in Article 1 must be
paid into account No…... of the State Treasury[vi].......... within
ten days from the date of being handed the sanctioning decision.
Mr.(Ms.)/ Organization.......................
may complain about or initiate a lawsuit against this Decision in accordance
with law.
Article 3. This Decision takes effect on date…
month….. year[vi]…..
Within three days, this Decision shall be
sent to:
1. Mr.(Ms.)/ Organization..................
for compliance;
2. The treasury…. for collection of the fine
...
...
...
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This Decision consists of.......... pages,
with every two adjoining pages affixed with a seal on their inner edges.
THE DECISION ISSUER
(Signature, full name and stamp)
FORM NO. 10
NAME OF MANAGING
AGENCY
NAME OF
RECORD-MAKING AGENCY
No:.......
/QD-THCH
THE SOCIALIST REPUBLIC OF VIETNAM
...
...
...
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A…..date...
month.... year....
DECISION ON
POSTPONMENT OF COMPLIANCE WITH DECISION
ON SANCTIONING OF TAX-LAW VIOLATION IN THE FORM OF FINE
Pursuant to the November 29, 2006 Law on Tax
Administration;
Pursuant to the July 2, 2002 Ordinance on
Handling of Administrative Violations;
Pursuant to Article...... of Decree No.
98/2007/ND-CP of June 7, 2007, stipulating the handling of tax-law violations
and the enforcement of administrative tax decisions;
Considering the reasons, conditions for
postponed compliance with tax-related fine decisions;
I,...................;
Position:.....................;
Unit…..,
...
...
...
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Article 1. To postpone compliance with
tax-related sanctioning decision for:
Mr.(Ms.)/Organization:...........................;
Occupation (field of
operation):......................;
Address:..............................; Tax
identification number (if any):
People’s identity card/Establishment decision
or business registration certificate No............;
Issued on....................... at
...........................;
Acts of violation permitted for postponement
of compliance with the tax-law fine decision:…..
….
For the reason:
...
...
...
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Taking into consideration the circumstances
of Mr.(Ms.)/Organization….. eligible for postponed compliance with tax-related
fine decision under Point… Clause…. Article… of Decree No. 98/2007/ND-CP of
June 7, 2007, stipulating the handling of tax-law violations and the
enforcement of administrative tax decisions.
Article 2.- Mr.(Ms.)/Organization may postpone
compliance with the tax-related fine decision from date… month… year… to date…
month… year….
The fine amount permitted for postponed
payment:
At the end of the duration of postponement,
Mr.(Ms.)/Organization…. Shall pay the fine in accordance with Decision No. …
dated…. Issued by the agency…. ; if you deliberately decline to comply with,
you will be coerced to do so.
Mr.(Ms.)/ Organization.......................
may complain about or initiate a lawsuit against this decision in accordance
with law.
Article 3. This Decision takes effect on the
date of its signing.
This Decision is made in 4 copies to be
handed to:
1. Mr.(Ms.)/ Organization..................
for compliance;
2. The treasury…. for management of fines.
...
...
...
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This Decision consists of.......... pages,
with every two adjoining pages affixed with a seal on their inner edges.
THE DECISION ISSUER
(Signature, full name and stamp)
FORM NO. 11
NAME OF MANAGING
AGENCY
NAME OF
RECORD-MAKING AGENCY
No:.......
/QD-MXP
THE SOCIALIST REPUBLIC OF VIETNAM
...
...
...
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A…..date...
month.... year....
DECISION ON EXEMPTION
FROM SANCTIONING OF
TAX-LAW VIOLATION
Pursuant to the November 29, 2006 Law on Tax
Administration;
Pursuant to the July 2, 2002 Ordinance on
Handling of Administrative Violations;
Pursuant to Article...... of Decree No.
98/2007/ND-CP of June 7, 2007, stipulating the handling of tax-law violations
and the enforcement of administrative tax decisions;
Considering the reasons, conditions for
exemption from sanction;
I,...................;
Position:.....................;
Unit…..,
...
...
...
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Article 1. To exempt sanction against tax-law
violation for:
Mr.(Ms.)/Organization:...........................;
Occupation (field of
operation):......................;
Address:..............................; Tax
identification number (if any):
People’s identity card/Establishment decision
or business registration certificate No............;
Issued on....................... at
...........................;
Acts of violation exempted from sanction
against tax-law violation:…..
….
For the reason:
...
...
...
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Taking into consideration the circumstances
of Mr.(Ms.)/Organization….. eligible for exemption from sanction under Point…
Clause…. Article… of Decree No. 98/2007/ND-CP of June 7, 2007, stipulating the
handling of tax-law violations and the enforcement of administrative tax
decisions.
Mr.(Ms.)/Organization.......................
may complain about or initiate a lawsuit against this Decision in accordance
with law.
Article 2. This Decision takes effect on the
date of its signing.
This Decision is made in 4 copies to be
handed to:
1. Mr.(Ms.)/ Organization..................
for compliance;
2. The treasury…. for management of fines.
3. The immediate superior tax agency.
4. One copy is archived at the sanctioning
decision-issuing agency.
This Decision consists of.......... pages,
with every two adjoining pages affixed with a seal on their inner edges.
...
...
...
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THE DECISION ISSUER
(Signature, full name and stamp)
FORM NO. 12
NAME OF MANAGING AGENCY5
NAME OF RECORD-MAKING AGENCY
No:.......
/QD-TTTV-PT
THE SOCIALIST REPUBLIC OF VIETNAM
Independence-Freedom-Happiness
A[vi]…..date... month.... year....
...
...
...
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DECISION ON
CONFISCATION OF EXHIBITS AND
MEANS IN TAX-LAW VIOLATION
………………………….[vi]
Pursuant to the November 29, 2006 Law on Tax
Administration;
Pursuant to Clause 4, Article 61 of the July
2, 2002 Ordinance on Handling of Administrative Violations;
Pursuant to Article...... of Decree No.
98/2007/ND-CP of June 7, 2007, stipulating the handling of tax-law violations
and the enforcement of administrative tax decisions;
Pursuant to Record No…. dated… made by….
I [vi],...................;
Position:.....................;
Unit…..,
DECIDES:
...
...
...
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….
Article 2. The order and procedures for
confiscation of goods and exhibits comply with the provisions of….
…..
….
Article 3. Mr. (Ms.)….
and A
Mr.(Ms.)........................... shall
comply with this Decision.
...
...
...
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- As stated in Article 3…. Copies
-…. copy
- For archival…. copy
THE DECISION ISSUER
(Signature, full
name and stamp)
FORM NO. 13
NAME OF MANAGING
AGENCY
NAME OF
RECORD-MAKING AGENCY
...
...
...
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence-Freedom-Happiness
A[vi] ...date... month.... year....
DECISION ON
APPLICATION OF
MEASURES TO OVERCOME CONSEQUENCES CAUSED BY TAX-LAW VIOLATION IN CASE OF
NON-APPLICATION OF SANCTION
Pursuant to the November 29, 2006, Law on Tax
Administration,
Pursuant to the July 2, 2002 Ordinance on
Handling of Administrative Violations;
Pursuant to Article... of the Government’s
Decree No.98/2007/ND-CP of June 7, 2007, stipulating the handling of tax-law
violations and the enforcement of administrative ax decisions;
...
...
...
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To thoroughly overcome the consequences
caused by the administrative violation in the tax domain,
I,....................... [vi]; Position:.....................;
Unit...........................,
DECIDES:
Article 1.- To apply measures to overcome consequences
caused by the administrative violation against Mr.(Ms)/Organization[vi]............................;
Occupation (field of
operation)................................;
Address............................;
People’s identity card/Establishment decision
or business registration certificate No.................;
Issued on date...........................
at..............................;
...
...
...
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Having committed the act(s) of administrative
violation[vi]:
..........................
Prescribed at Point.........,
Clause............ Article............. of................ the Government’s
Decree No.98/2007/ND-CP of June 7, 2007, stipulating the handling of tax-law
violations and the enforcement of administrative tax decisions;
Details related to the settlement of the
violation case:.....................
The reasons for non-sanctioning of the
administrative violation:................
Consequences to be overcome:
Measures:
a/ Tax arrears to be collected (VAT:…,
special consumption tax:…; business income tax:…; house and land tax:…) to be
specified.
b/ Other measures:
Article 2.- Mr. (Ms)/Organization................
must strictly comply with this Decision within ten days from the date you are
handed the Decision on date...........month............year.......... except
for cases.................[vi] Past this time
limit, if Mr.(Ms)/Organization.............. deliberately declines to comply
with it, you shall be coerced to comply with this Decision in accordance with
law.
...
...
...
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Article 3.- This Decision takes effect on .......
month....... year............[vi]..
This Decision consists of........ inseparable
pages which are affixed with a seal on every two adjoining pages on their inner
edges.
Within three days, this Decision must be sent
to:
1. Mr.
(Ms)/Organization...................... for compliance;
2. The State
treasury.......................for collection of the fine…….…….;.
3....................................;
This Decision consists of........ pages which
are affixed with a seal on every two adjoining pages on their inner edges.
THE DECISION ISSUER
(Signature, full name and seal)