Circular No. 07/2017/TT-BTC guiding Clause 2 of Article 9 of Decision No. 20/2016/QĐ-TTg dated May 11, 2016 of the Prime Minister on financial support for anti-smuggling, commercial fraud, counterfeit goods activities and payment of management costs, handling confiscated assets under the law in the field of anti-smuggling, commercial fraud, counterfeit goods applicable in the financial sector.

CIRCULAR

Guidelines for Clause 2, Article 9 of Decision No. 20/2016/QĐ-TTg dated May 11, 2016 of the Prime Minister on financial support for anti-smuggling, commercial fraud, counterfeit goods activities and payment of management costs, handling confiscated assets in accordance with the law in the field of anti-smuggling, commercial fraud, counterfeit goods, applicable in the field of finance

Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Decree No. Decree No. 98/2013/NĐ-CP dated August 28, 2013 of the Government on administrative penalties in the insurance business and lottery sales sector;

Decree No. Decree No. 105/2013/NĐ-CP dated September 16, 2013 of the Government on administrative penalties in the accounting and independent auditing sector;

Decree No. Decree No. 109/2013/NĐ-CP dated September 24, 2013 of the Government on administrative penalties in the price, fee, and invoice management sector; Decree No. 49/2016/NĐ-CP dated May 27, 2016 of the Government amending and supplementing certain articles of Decree No. Decree No. 109/2013/NĐ-CP dated September 24, 2013 on administrative penalties in the price, fee, and invoice management sector;

Decree No. Decree No. 127/2013/NĐ-CP dated October 15, 2013 of the Government on administrative penalties and enforcement of administrative decisions in the customs sector; Decree No. 45/2016/NĐ-CP dated May 26, 2016 of the Government amending and supplementing certain articles of Decree No. Decree No. 127/2013/NĐ-CP of the Government dated October 15, 2013 on administrative penalties and enforcement of administrative decisions in the customs sector;

Decree No. Decree No. 129/2013/NĐ-CP dated October 16, 2013 of the Government on administrative penalties related to taxes and enforcement of tax administrative decisions;

Pursuant to Decision No. Decision No. 20/2016/QĐ-TTg dated May 11, 2016 of the Prime Minister on financial support for anti-smuggling, commercial fraud, counterfeit goods activities and payment of management costs, handling confiscated assets in accordance with the law in the field of anti-smuggling, commercial fraud, counterfeit goods;

At the request of the Director of the Legal Department,

The Minister of Finance issues this Circular guiding Clause 2, Article 9 of Decision No. Decision No. 20/2016/QĐ-TTg dated May 11, 2016 of the Prime Minister on financial support for anti-smuggling, commercial fraud, counterfeit goods activities and payment of management costs, handling confiscated assets in accordance with the law in the field of anti-smuggling, commercial fraud, counterfeit goods (hereinafter referred to as Decision No. 20/2016/QĐ-TTg) applicable in the field of finance.

Article 1. Scope of Regulation

This Circular guides the determination of acts considered smuggling and commercial fraud in the field of finance as the basis for implementing financial support for anti-smuggling and commercial fraud activities and payment of management costs, handling confiscated assets as stipulated in Decision No. 20/2016/QĐ-TTg, including the following groups of acts:

1. Acts of smuggling and commercial fraud in the customs sector.

2. Acts of commercial fraud in the tax, fee, and levy sector.

3. Acts of commercial fraud in the price management sector.

4. Acts of commercial fraud in the accounting sector.

5. Acts of commercial fraud in the insurance business sector.

6. Acts of commercial fraud in the issuance, management, and use of invoices.

Article 2. Applicability

This Circular applies to:

1. Forces with functions to combat smuggling and commercial fraud in the field of finance.

2. Agencies, units, and individuals related to financial support for anti-smuggling and commercial fraud activities in the field of finance as stipulated in Decision No. 20/2016/QĐ-TTg.

Article 3. Acts of smuggling and commercial fraud in the customs sector

The acts considered to be acts of smuggling and commercial fraud in the customs sector for the basis of implementing financial support under Decision numberDecision No. 20/2016/QĐ-TTg are determined according to administrative violations prescribed in Decree numberDecree No. 127/2013/NĐ-CP issued on October 15, 2013 by the Government stipulating administrative penalties and enforcement of administrative decisions in the customs sector; Decree number45/2016/NĐ-CP issued on May 26, 2016 by the Government amending and supplementing certain articles of Decree numberDecree No. 127/2013/NĐ-CP of the Government issued on October 15, 2013 stipulating administrative penalties and enforcement of administrative decisions in the customs sector, including the acts listed in Appendix I attached to this Circular.

Article 4. Acts of commercial fraud in the tax, fee, and charge sector

The acts considered to be acts of commercial fraud in the tax, fee, and charge sector for the basis of implementing financial support under Decision numberDecision No. 20/2016/QĐ-TTg are determined according to administrative violations prescribed in Decree numberDecree No. 129/2013/NĐ-CP issued on October 16, 2013 by the Government stipulating administrative penalties for tax violations and enforcement of administrative tax decisions; Decree numberDecree No. 109/2013/NĐ-CP issued on September 24, 2013 by the Government stipulating administrative penalties in the price management, fee, charge, and invoice sector; Decree number49/2016/NĐ-CP issued on May 27, 2016 by the Government amending and supplementing certain articles of Decree numberDecree No. 109/2013/NĐ-CP issued on September 24, 2013 stipulating administrative penalties in the price management, fee, charge, and invoice sector, including the acts listed in Appendix II attached to this Circular.

Article 5. Acts of commercial fraud in the price management sector

The acts considered to be acts of commercial fraud in the price management sector for the basis of implementing financial support under Decision numberDecision No. 20/2016/QĐ-TTg are determined according to administrative violations prescribed in Decree numberDecree No. 109/2013/NĐ-CP issued on September 24, 2013 by the Government stipulating administrative penalties in the price management, fee, charge, and invoice sector; Decree number49/2016/NĐ-CP issued on May 27, 2016 by the Government amending and supplementing certain articles of Decree numberDecree No. 109/2013/NĐ-CP issued on September 24, 2013 stipulating administrative penalties in the price management, fee, charge, and invoice sector, including the acts listed in Appendix III attached to this Circular.

Article 6. Acts of commercial fraud in the accounting sector

The acts considered to be acts of commercial fraud in the accounting sector for the basis of implementing financial support under Decision numberDecision No. 20/2016/QĐ-TTg are determined according to administrative violations prescribed in Decree numberDecree No. 105/2013/NĐ-CP issued on September 16, 2013 by the Government stipulating administrative penalties in the accounting and independent auditing sector, including the acts listed in Appendix IV attached to this Circular.

Article 7. Acts of commercial fraud in the insurance business sector

The acts considered to be acts of commercial fraud in the insurance business sector for the basis of implementing financial support under Decision numberDecision No. 20/2016/QĐ-TTg are determined according to administrative violations prescribed in Decree numberDecree No. 98/2013/NĐ-CP issued on August 28, 2013 by the Government stipulating administrative penalties in the insurance business and lottery sales sectors, including the acts listed in Appendix V attached to this Circular.

Article 8. Acts of commercial fraud in the printing, issuance, management, and use of invoices

The acts considered to be acts of commercial fraud in the printing, issuance, management, and use of invoices for the basis of implementing financial support under Decision number 20/2016/QĐ-TTg are determined according to administrative violations prescribed in Decree number 109/2013/NĐ-CP issued on September 24, 2013 by the Government stipulating administrative penalties in the price management, fee, charge, and invoice sector; Decree number 49/2016/NĐ-CP issued on May 27, 2016 by the Government amending and supplementing certain articles of Decree number 109/2013/NĐ-CP issued on September 24, 2013 stipulating administrative penalties in the price management, fee, charge, and invoice sector, including the acts listed in Appendix VI attached to this Circular.

Article 9. Implementation Provisions

1. This Circular takes effect from March 15, 2017.

2. In cases where the referenced documents are amended, supplemented, or replaced according to this Circular, they shall be implemented according to those amended, supplemented, or replacement documents.

3. During implementation, if any issues arise, please promptly report them to the Ministry of Finance for study and resolution./.