Circular No. 10786/TC-CST provides guidance on managing and using funds collected from administrative penalties in the tax sector, particularly for violations involving fraud in value-added tax refunds. Competent authorities shall implement according to the provisions of Circular No. 128/1998/TT-BTC.
要点
- Provincial People's Committees directly under the Central Government are directed to handle administrative violations in the tax sector according to current laws.
- Local functional agencies must carry out administrative penalties, especially fraud in value-added tax refunds, according to Circular No. 128/1998/TT-BTC.
🌐 本文件的社会影响
- Positive impact: Helps prevent and promptly address violations in the tax sector, protecting the rights of the State.
- Negative impact: May cause difficulties for businesses in value-added tax refunds if there is misunderstanding or incorrect application of regulations.
❓ 常见问题
How does this circular guide the management and use of funds collected from administrative penalties?
According to the Circular, competent authorities shall implement according to the provisions of Circular No. 128/1998/TT-BTC.
What regulations govern the management and use of funds collected from administrative penalties for violations involving fraud in value-added tax refunds?
According to Point 2, Section II of Circular No. 30/2001/TT-BTC of the Ministry of Finance, acts of embezzling value-added tax refunds are determined as acts of false declaration to evade taxes and shall be handled according to the provisions of Circular No. 128/1998/TT-BTC.
How should competent authorities handle administrative violations?
According to the Circular, competent authorities shall handle administrative violations according to current laws, particularly in the value-added tax sector.
In case of arising issues, which agency is responsible for reviewing and handling them?
According to the Circular, arising issues need to be reported promptly to the Ministry of Finance for review and handling.
To which sector does this circular apply?
This circular provides guidance on managing and using funds collected from administrative penalties in the tax sector, particularly for violations involving fraud in value-added tax refunds.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 10786/TC-CST ON OCTOBER 17, 2003
REGARDING GUIDELINES FOR MANAGING AND USING FUNDS FROM ADMINISTRATIVE FINES
COLLECTED
RESPECTFULLY SUBMITTED TO: - PROVINCE PEOPLE'S COMMITTEES AND CITY PEOPLE'S COMMITTEES UNDER THE CENTRAL AUTHORITY
- Provincial Tax Departments under the Central Government
IMPLEMENTING THE ADMINISTRATIVE VIOLATION HANDLING ORDINANCE IN 2002, PURSUANT TO THE GUIDANCE OF THE GOVERNMENT, THE MINISTRY OF FINANCE IS DEVELOPING AND PERFECTING RELATED LEGAL DOCUMENTS INCLUDING THE GOVERNMENT DECREE ON ADMINISTRATIVE SANCTIONS IN THE TAX FIELD AND THE PRIME MINISTER'S DECISION ON THE ISSUANCE OF REGULATIONS ON ESTABLISHMENT, MANAGEMENT, AND USE OF THE FUND TO COMBAT ILLEGAL BUSINESS PRACTICES.
WHILE AWAITS THE ISSUANCE OF THESE DOCUMENTS, TO AVOID IMPACTING THE ADMINISTRATIVE VIOLATION HANDLING WORK, ESPECIALLY IN COMBATING SMUGGLING, TAX EVASION, AND ILLEGAL BUSINESS PRACTICES, THE MINISTRY OF FINANCE HAS ISSUED CIRCULARS NO. 14353/TC-CSTC ON DECEMBER 30, 2002, CIRCULAR NO. 2492/TC-CSTC ON MARCH 19, 2003, AND CIRCULAR NO. 8376/TC-CSTC ON AUGUST 14, 2003 TO GUIDE THE CONTINUOUS APPLICATION OF PREVIOUSLY EXISTING REGULATIONS ON THE MANAGEMENT AND USE OF FUNDS FROM ADMINISTRATIVE FINES BEFORE THE ADMINISTRATIVE VIOLATION HANDLING ORDINANCE IN 2002 BECAME EFFECTIVE. AMONG THEM, FOR THE TAX FIELD, THE REGULATION AT CIRCULAR NO. 128/1998/TT-BTC ON SEPTEMBER 22, 1998, WHICH AMENDS AND COMPLEMENTS CIRCULAR NO. 45/TC-TCT ON AUGUST 1, 1996, GUIDING THE IMPLEMENTATION OF GOVERNMENT DECREE NO. 22/CP ON APRIL 17, 1996 ON ADMINISTRATIVE SANCTIONS IN THE TAX FIELD, REMAINS APPLICABLE.
ACCORDING TO POINT 2, SECTION II OF CIRCULAR NO. 30/2001/TT-BTC OF THE MINISTRY OF FINANCE ON MAY 16, 2001, THE ACT OF EMBEZZLING VAT REFUNDS IS CONSIDERED AS AN ACT OF FALSE DECLARATION TO EVADE TAXES. THEREFORE, THE MANAGEMENT AND USE OF FUNDS FROM ADMINISTRATIVE FINES FOR VIOLATIONS INVOLVING VAT REFUND FRAUD ARE TO BE APPLIED ACCORDING TO THE REGULATIONS AT CIRCULAR NO. 128/1998/TT-BTC.
WE REQUEST THE PROVINCE PEOPLE'S COMMITTEES AND CITY PEOPLE'S COMMITTEES UNDER THE CENTRAL AUTHORITY TO DIRECT LOCAL FUNCTIONAL SECTORS TO HANDLE ADMINISTRATIVE VIOLATIONS, ESPECIALLY IN THE VAT FIELD, ACCORDING TO CURRENT LAWS. IF ANY ISSUES OR DIFFICULTIES ARISE DURING IMPLEMENTATION, PLEASE REPORT PROMPTLY TO THE MINISTRY OF FINANCE FOR REVIEW AND RESOLUTION.
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