Decree No. 109/2013/ND-CP on administrative sanctions for violations in the field of price, fee, tax rate, and invoice management.

 

DECREE

Regulations on Administrative Sanctions for Violations

in the field of price, fee, and stamp duty management, invoices

Pursuant to the Law on the Organization of the Government dated December 25, 2001;

Pursuant to the Law on Handling Administrative Violations dated June 20, 2012;

Pursuant to the Tax Administration Law on November 29, 2006 and the Law Amending and Supplementing Certain Provisions of the Tax Administration Law on November 20, 2012;

Pursuant to the Law on Prices dated June 20, 2012;

Pursuant to the Ordinance on Fees and Stamp Duties dated August 28, 2001;

At the proposal of the Minister of Finance;

The Government issues this Decree stipulating administrative penalties for violations in the field of price, fee, stamp duty, and invoice management,

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Decree specifies acts of administrative violations; forms of administrative penalties, fines, and measures to remedy consequences for each act of administrative violation; the authority to impose administrative penalties in the field of state management over prices, fees, stamp duties, and invoices.

2. Acts of administrative violations related to state management over prices, fees, stamp duties, and invoices that are regulated in other Decrees of the Government shall be subject to the provisions of those Decrees for imposition of penalties.

Article 2. Applicability

This Decree applies to the following subjects:

1. Organizations and individuals committing acts of administrative violations in the field of price, fee, stamp duty, and invoice management.

2. Organizations and individuals with the authority to impose administrative penalties as prescribed in this Decree.

3. Other entities related to the imposition of administrative sanctions as prescribed in this Decree.

Article 3. Forms of Administrative Penalties and Principles of Application

1. Forms of administrative penalties and measures to remedy consequences in the field of price, fee, stamp duty, and invoice management include:

a) Warning penalty, applicable to violations that do not cause serious consequences or first-time violations;

b) Fine, the maximum fine amount for individuals committing violations in the field of price management is 150,000,000 VND; in the field of fee, stamp duty, and invoice management is 50,000,000 VND;

c) Revocation of the Certificate of Eligibility for Business in Price Appraisal Services;

d) Revocation of the Price Appraiser Card; suspension of business activities in price appraisal services; suspension of training and issuance of appraisal skills certificates; suspension of self-printing invoices, rights to create electronic invoices; suspension of printing invoices;

đ) Compelling payment into the Price Stabilization Fund the amount obtained from improper use of the Price Stabilization Fund; payment to the State budget the amount gained from the violation; refunding customers the difference in price sold above the regulated price and all costs incurred due to the violation; stopping implementation of the price set by organizations or individuals; correcting false information; destroying or confiscating and destroying printed materials containing false information; invalidating appraisal results; invalidating appraisal skills certificates; refunding paid fees and stamp duties; invalidating invoices; implementing procedures for issuing invoices according to regulations.

2. The forms of administrative penalties specified in Point a and Point b Clause 1 of this Article are primary forms of administrative penalties.

3. The forms of administrative penalties specified in Point c and Point d Clause 1 of this Article are supplementary forms of administrative penalties.

4. The measures specified in Point đ Clause 1 of this Article are remedial measures.

5. For the same act of administrative violation, the fine for organizations is twice the fine for individuals.

a) The fines specified from Article 5 to Article 17, Article 20, from Article 22 to Article 32 of this Decree apply to individuals.

b) The fines for violations from Article 33 to Article 40 of this Decree apply to organizations.

c) The fines for other violations are specified in each specific article and clause of this Decree.

6. When imposing fines for violations concerning prices, fees, stamp duties, and invoices, the specific fine for a single act without aggravating or mitigating circumstances is the midpoint of the fine range prescribed for that act. The midpoint of the fine range is determined by dividing the sum of the minimum and maximum amounts by two.

In cases where there is one aggravating or mitigating circumstance, the increased or decreased midpoint is applied. The increased midpoint is determined by dividing the sum of the maximum and midpoint amounts by two. The decreased midpoint is determined by dividing the sum of the minimum and midpoint amounts by two.

In cases where there are two or more aggravating circumstances, the maximum fine within the range is applied. In cases where there are two or more mitigating circumstances, the minimum fine within the range is applied.

In cases where both aggravating and mitigating circumstances exist, they offset each other on a one-to-one basis.

Article 4. Statute of Limitations for Administrative Sanctions

1. The statute of limitations for administrative violations related to invoices is one year; for price, fee, and tax matters, it is two years.

2. For administrative violations concerning invoices that lead to tax evasion, tax fraud, delayed tax payments, or underreporting of tax obligations, the statute of limitations for administrative sanctions shall be governed by the laws on taxation.

Chapter II
ADMINISTRATIVE VIOLATIONS, FORMS OF SANCTIONS, AND REMEDIAL MEASURES FOR THE PRICE MANAGEMENT FIELD

Article 5. Violations of Price Stabilization Regulations

1. A warning sanction shall be imposed for the act of delaying reports by less than five working days compared to the requirements of the competent state agency for stabilizing prices.

2. A monetary fine from one million to five million Vietnamese dong shall be imposed for the act of delaying reports as stipulated in Clause 1 of this Article within five to ten working days.

3. A monetary fine from five million to ten million Vietnamese dong shall be imposed for the act of delaying reports as stipulated in Clause 1 of this Article beyond ten working days.

4. A monetary fine from ten million to twenty million Vietnamese dong shall be imposed for the act of failing to implement any of the price stabilization measures prescribed by the competent authority.

5. A monetary fine from twenty million to thirty million Vietnamese dong shall be imposed for the act of not implementing any of the price stabilization measures prescribed by the competent authority.

6. A monetary fine from thirty million to forty million Vietnamese dong shall be imposed for the act of improperly establishing or using the Price Stabilization Fund contrary to the provisions of the law on prices.

7. A monetary fine from forty million to sixty million Vietnamese dong shall be imposed for the act of not establishing the Price Stabilization Fund.

8. Measures to remedy consequences:

a) Compel the submission of all funds obtained from improper use of the Price Stabilization Fund as stipulated in Clause 6 of this Article into the Price Stabilization Fund;

b) Compel the submission of all funds obtained from improper establishment or non-establishment of the Price Stabilization Fund as stipulated in Clauses 6 and 7 of this Article into the Price Stabilization Fund.

Article 6. Violations of Subsidy and Freight Rate Support Policies

1. A monetary fine from twenty million to thirty million Vietnamese dong shall be imposed for the act of falsifying or fabricating settlement documents to obtain subsidy and freight rate support funds for transporting goods and other support funds to implement subsidy and freight rate support policies; the act of misusing or misappropriating subsidy and freight rate support funds for transporting goods and other support funds to implement subsidy and freight rate support policies.

2. Measures to remedy consequences:

a) Compel the submission of all funds obtained from falsifying or fabricating settlement documents for subsidy and freight rate support funds, implementing subsidy and freight rate support policies into the state budget;

b) Compel the submission of all funds obtained from misuse or misappropriation of subsidy and freight rate support funds for transporting goods and other support funds to implement subsidy and freight rate support policies into the state budget.

Article 7. Violations of Price Negotiation Regulations

1. A monetary fine from twenty million to thirty million Vietnamese dong shall be imposed for the act of violating temporary price regulations in price negotiations as decided by the price negotiation organizing agency:

a) Refusal to buy or sell goods or services at the temporary price agreed upon in the price negotiation;

b) Having reached an agreement on a price and implemented it but failing to report to the price negotiation organizing agency as required.

2. A monetary fine from thirty million to fifty million Vietnamese dong shall be imposed for the act of failing to conduct price negotiations as required by the competent authority.

Article 8. Acts of failing to comply with prices determined by competent authorities or persons

1. A fine of VND 10,000,000 to VND 15,000,000 shall be imposed on acts of selling goods or providing services not in accordance with the price level determined by competent authorities or persons, except for the acts specified in Clauses 2, 3, and 4 of this Article.

2. A fine of VND 20,000,000 to VND 25,000,000 shall be imposed on acts of selling goods or providing services not in accordance with the price level determined by the People's Committee of provinces or centrally governed cities.

3. A fine of VND 25,000,000 to VND 30,000,000 shall be imposed on acts of selling goods or providing services not in accordance with specific prices or outside the price range, higher than the maximum price, or lower than the minimum price determined by the Minister or Head of a ministry-level agency.

4. A fine of VND 30,000,000 to VND 35,000,000 shall be imposed on acts of selling goods or providing services not in accordance with specific prices or outside the price range, higher than the maximum price, or lower than the minimum price determined by the Government or the Prime Minister.

5. Measures to address consequences: Compel the return to customers the entire difference in price due to selling at a higher price than prescribed for violations under Clauses 1, 2, 3, and 4 of this Article; if it is difficult or impossible to identify the customer to return the money to, then deposit the amount into the State budget.

Article 9. Acts of violating regulations on establishing pricing plans for goods and services

1. A fine of VND 10,000,000 to VND 20,000,000 shall be imposed on acts of establishing pricing plans for goods and services not in accordance with the guidelines on pricing methods issued by competent state agencies.

2. A fine of VND 20,000,000 to VND 30,000,000 shall be imposed on acts of failing to establish pricing plans for goods and services as required by competent state agencies.

Article 10. Acts of violating price regulations in rice export business activities as prescribed by the Government

1. A fine of VND 20,000,000 to VND 30,000,000 shall be imposed on acts of failing to report purchase prices of rice for export, fraudulent reporting of export prices; failing to report or inaccurately reporting inventory levels of rice traders engaged in rice export business to competent state management agencies.

2. A fine of VND 80,000,000 to VND 120,000,000 shall be imposed on acts of exporting rice below the floor price for rice exports announced or stipulated by competent authorities.

Article 11. Acts of violating regulations on registering prices and declaring prices for goods and services

1. A fine of VND 5,000,000 to VND 10,000,000 shall be imposed on acts of declaring prices incorrectly compared to the declaration form prescribed by competent state agencies.

2. A fine of VND 15,000,000 to VND 20,000,000 shall be imposed on acts of setting price levels for registration incorrectly compared to the guidelines prescribed by competent state agencies.

3. A fine of VND 20,000,000 to VND 25,000,000 shall be imposed on acts of failing to declare prices to competent state agencies as prescribed.

4. A fine of VND 25,000,000 to VND 30,000,000 shall be imposed on acts of failing to register prices with competent state agencies as prescribed.

5. Measures to remedy consequences:

a) Order to cease implementing the price level for goods and services established by organizations or individuals when the price registration does not comply with the pricing method guidelines decided by competent authorities for violations under Clause 2 of this Article;

b) Order to deposit into the State budget the entire price difference due to administrative violations under Clause 2 of this Article caused by incorrect price registration not in compliance with the pricing method guidelines prescribed by competent authorities.

Article 12. Acts violating provisions on publicizing information about prices of goods and services

1. Warning shall be imposed for any of the following acts:

a) Not displaying the price of goods and services at the location required to display prices under the law;

b) Displaying prices not in accordance with regulations, unclearly causing confusion for customers.

2. A fine of VND 300,000 to VND 500,000 shall be imposed for the act stipulated in Clause 1 of this Article if it is a violation from the second time onwards.

3. A fine of VND 5,000,000 to VND 10,000,000 shall be imposed for the act of selling goods and services at a higher price than the displayed price set by organizations or individuals who determine prices, except as provided for in Clause 5 of this Article.

4. A fine of VND 10,000,000 to VND 15,000,000 shall be imposed for the act of not publicizing information about prices of goods and services through other forms prescribed by law outside the form of price display for goods and services listed in the Catalogue of Goods and Services priced by the State; the Catalogue of Goods and Services implementing price stabilization and price declaration.

5. A fine of VND 20,000,000 to VND 30,000,000 shall be imposed for the act of selling goods and services at a higher price than the displayed price for goods and services listed in the Catalogue of Price Stabilization, goods and services listed in the Catalogue of Restricted Business or Conditional Business.

6. A fine of VND 30,000,000 to VND 40,000,000 shall be imposed for the act of not publicizing information about the Price Stabilization Fund as required by competent state agencies.

7. Measures to remedy consequences: Compel the return to customers of the amount collected in excess of the displayed price for the violations stipulated in Clause 3 and Clause 5 of this Article; if the customer cannot be identified, then deposit the amount into the state budget.

Article 13. Acts of unreasonable increase or decrease in the price of goods and services

1. A fine of VND 1,000,000 to VND 5,000,000 shall be imposed if goods and services sold at increased prices have a total value up to VND 50,000,000, for any of the following acts of increasing prices:

a) Selling goods and services at a price higher than the declared or registered price with the competent state management agency as prescribed by law;

b) Increasing prices according to the price recorded in the Registration Form or the price declaration document submitted to the competent state management agency, but the competent state agency has issued a document requesting an explanation of the declared or registered price or has issued a document requiring the suspension of application of the new price and re-registration or re-declaration of the price.

2. A fine of VND 5,000,000 to VND 10,000,000 shall be imposed for the violation stipulated in Clause 1 of this Article if goods and services have a total value from over VND 50,000,000 to VND 100,000,000.

3. A fine of VND 10,000,000 to VND 20,000,000 shall be imposed for the violation stipulated in Clause 1 of this Article if goods and services have a total value from over VND 100,000,000 to VND 200,000,000.

4. A fine of VND 20,000,000 to VND 40,000,000 shall be imposed for the violation stipulated in Clause 1 of this Article if goods and services have a total value from over VND 200,000,000 to VND 500,000,000.

5. A fine of VND 40,000,000 to VND 60,000,000 shall be imposed for the violation stipulated in Clause 1 of this Article if goods and services have a total value over VND 500,000,000.

6. A fine of VND 25,000,000 to VND 55,000,000 shall be imposed for the act of unreasonable increase or decrease in the price of goods and services when checking the factors forming the price upon request of the Prime Minister, Minister, Head of a ministry-level agency, Chairman of the People's Committee of a province.

7. Measures to remedy consequences: Compel the deposit into the state budget of the amount of profit gained from administrative violations as stipulated in this Article.

Article 14. Acts of disseminating false information about the market, prices of goods and services

1. A fine of from VND 10,000,000 to VND 15,000,000 shall be imposed on acts of fabricating, spreading, or disseminating untrue information about the market situation, prices of goods and services causing public panic and market instability.

2. A fine of from VND 75,000,000 to VND 100,000,000 shall be imposed on acts violating the provisions of Clause 1 of this Article through mass media such as printed newspapers, radio broadcasts, television broadcasts, online news, or other informational publications.

3. Measures to remedy consequences:

a. Compel correction of the information for acts violating the provisions of Clause 2 of this Article;

b. Order destruction or confiscation for destruction of publications containing incorrect information for acts violating the provisions of Clause 2 of this Article.

Article 15. Acts of Violating Provisions on Providing Data and Documents Related to Requests of Competent State Authorities

1. Warning shall be imposed on the following acts:

a. Delaying provision within less than five working days of information on the price of goods and services upon written request of a competent state authority;

b. Delaying provision within less than two working days of data and documents related to requests of a competent state authority in cases where the State sets prices or examines pricing factors for goods and services provided by organizations and individuals.

2. A fine of from VND 5,000,000 to VND 8,000,000 shall be imposed on acts of delaying provision within five to fifteen working days; providing incomplete information; providing inaccurate information on the price of goods and services upon written request of a competent state authority.

3. A fine of from VND 6,000,000 to VND 9,000,000 shall be imposed on acts of delaying provision within two to ten working days; providing inaccurate data and documents; providing incomplete data and documents related to requests of a competent state authority in cases where the State sets prices or examines pricing factors for goods and services provided by organizations and individuals.

4. A fine of from VND 8,000,000 to VND 11,000,000 shall be imposed on acts of delaying provision beyond fifteen working days or beyond the deadline for submission of the next periodic report on the price of goods and services upon written request of a competent state authority.

5. A fine of from VND 9,000,000 to VND 12,000,000 shall be imposed on acts of delaying provision beyond ten working days of data and documents related to requests of a competent state authority in cases where the State sets prices or examines pricing factors for goods and services provided by organizations and individuals.

Article 16. Acts of Price Fraud

1. A fine of from VND 20,000,000 to VND 30,000,000 shall be imposed on acts of price fraud by changing the content of commitments without prior notice to customers regarding time; location; conditions for buying and selling; quality of goods and services at the time of delivery or service provision.

2. Measures to remedy consequences: Compel restitution to customers for all costs incurred due to administrative violations.

Article 17. Acts of taking advantage of economic crises, natural disasters, enemy activities, fires, epidemics, and other abnormal conditions, as well as state policies to set unreasonable purchase and sale prices for goods and services

1. A fine of VND 20,000,000 to VND 30,000,000 shall be imposed on acts of taking advantage of economic crises, natural disasters, enemy activities, fires, epidemics, and other abnormal conditions, as well as state policies to set unreasonable purchase and sale prices for goods and services.

2. Measures to remedy consequences: Compel the payment into the State budget of the amount of profit obtained from setting unreasonable purchase and sale prices for goods and services.

Article 18. Acts violating regulations concerning appraisal enterprises

1. A fine of VND 5,000,000 to VND 10,000,000 shall be imposed on the following acts of failing to notify the Ministry of Finance in writing within twenty working days:

a) Failing to meet one of the conditions for issuing a Certificate of Eligibility for Operating Appraisal Services as prescribed by laws on pricing;

b) Changing the content of the Certificate of Eligibility for Operating Appraisal Services;

c) The Certificate of Eligibility for Operating Appraisal Services being lost, torn, burned, or destroyed due to natural disasters, enemy activities, or other force majeure reasons;

d) Changes in the list of registered appraisers at the enterprise (including: name, year of birth, place of origin, position, Appraiser Card number, and date of issuance of the Appraiser Card);

đ) The enterprise splitting, dividing, merging, consolidating, or changing ownership form;

e) The enterprise being dissolved, bankrupted, temporarily suspended, or voluntarily ceasing to operate appraisal services;

g) The enterprise having its Business Registration Certificate or Enterprise Registration Certificate revoked.

2. A fine of from VND 10,000,000 to VND 15,000,000 shall be imposed for any of the following acts:

a) Failing to notify the Ministry of Finance in writing within thirty-five working days from the date of establishing or ceasing operations of an appraisal service business establishment abroad;

b) Failing to submit reports and provide information as required by laws on the provision of appraisal services within five working days from the date such reports and information should have been submitted;

c) Failing to provide appraisal certificates, appraisal result reports, or related documents upon request of competent state agencies within five working days from the date such reports and information should have been provided.

3. A fine of VND 15,000,000 to VND 20,000,000 shall be imposed on one of the following acts:

a) Failing to notify the Ministry of Finance in writing within forty working days when changing one of the contents specified in Clause 1 of this Article;

b) Failing to notify the Ministry of Finance in writing within forty-five working days from the date of establishing or ceasing operations of an appraisal service business establishment abroad;

c) Failing to submit reports and provide information to competent state management agencies as required by laws on reporting systems for the provision of appraisal services within twenty working days from the date such reports and information should have been submitted;

d) Failing to provide appraisal certificates, appraisal result reports, or related documents upon request of competent state agencies within fifteen working days from the date such reports and information should have been provided according to the request of competent state agencies.

4. A fine of VND 20,000,000 to VND 30,000,000 shall be imposed on one of the following acts:

a) Conducting appraisals without a service contract for appraisal or without a client's appraisal request document;

b) Issuing an Appraisal Certificate or Appraisal Report lacking essential information as guided by Vietnamese Appraisal Standards.

5. A fine of VND 30,000,000 to VND 40,000,000 shall be imposed on one of the following acts:

a) Engaging in unfair competition practices such as obstructing, threatening, enticing, bribing, or other improper competitive behaviors; providing inaccurate information about the qualifications, experience, and service-providing capabilities of appraisers, appraisal enterprises, or appraisal enterprise branches;

b) Interfering with or hindering the management work of organizations or individuals who need appraisals when they are performing their duties as prescribed by law;

c) Disclosing information about appraisal files, appraisal clients, and appraised assets without the consent of the appraisal client or without permission under the law.

6. A fine of VND 40,000,000 to VND 60,000,000 shall be imposed on one of the following acts:

a) Failing to store appraisal files in accordance with the provisions of laws on pricing except as provided for in Point d of Clause 8 of this Article;

b) Altering or changing the content of stored appraisal files;

c) Failing to comply with the provisions of laws on the preservation and utilization of appraisal files.

7. A fine of VND 60,000,000 to VND 80,000,000 shall be imposed on one of the following acts:

a) Failing to follow the correct appraisal procedures;

b) Failing to apply the correct appraisal methods as guided by Vietnamese Appraisal Standards;

c) Failing to apply all required appraisal methods as prescribed by laws on pricing.

8. A fine of VND 80,000,000 to VND 100,000,000 shall be imposed on one of the following acts:

a) Forgery, renting, or borrowing an Appraiser Card;

b) Falsely declaring or fraudulently submitting application documents for a Certificate of Eligibility for Operating Appraisal Services;

c) Accepting or requesting any amount of money or other benefits from appraisal clients beyond the agreed service fee in the contract;

d) Failing to store appraisal files for the period prescribed by law.

9. A fine of VND 100,000,000 to VND 120,000,000 shall be imposed on one of the following acts:

a) Conducting appraisals in cases where the appraisal enterprise is not allowed to conduct appraisals as prescribed by laws on pricing;

b) Issuing an appraisal certificate or report signed by someone who is not a registered appraiser at the time of issuance.

10. A fine of VND 120,000,000 to VND 150,000,000 shall be imposed for the act of falsifying appraisal asset files or distorting information related to appraised assets, except for the cases specified in Clause 13 of this Article.

11. A fine of VND 150,000,000 to VND 180,000,000 shall be imposed for the act of not setting up a risk reserve fund and simultaneously not purchasing professional liability insurance as prescribed by law.

12. A fine of VND 180,000,000 to VND 220,000,000 shall be imposed for the act of colluding with the asset owner, appraisal client, or related parties when conducting an appraisal to distort the appraisal results.

13. A fine of VND 220,000,000 to VND 260,000,000 shall be imposed for the act of falsifying appraisal asset files or distorting information related to appraised assets leading to an overvaluation or undervaluation of at least 10% for real estate, equipment, and transportation means; 15% for materials and goods compared to the final appraisal result of the competent state management agency when the appraisal enterprise and the state agency apply the same appraisal approach.

14. Additional forms of punishment:

a) Suspension of business operations of appraisal service from thirty to forty days for violations stipulated in Clause 6 of this Article.

b) Suspension of business operations of appraisal service from fifty to sixty days for violations stipulated in Clauses 7, 8, 9, 10, 11, 12, and 13 of this Article.

In case the appraisal enterprise is suspended for two months under Point b of Clause 14 of this Article and fails to rectify the violation during the suspension period, the Certificate of Eligibility for Appraisal Service Business shall be revoked according to Article 40 of the Law on Prices.

Article 19. Violations concerning appraisers

1. A fine of VND 20,000,000 to VND 30,000,000 shall be imposed for any of the following acts:

a) Disclosing information about the file, appraisal client, or appraised asset without the consent of the appraisal client or without permission from the law.

b) Accepting any amount of money or other benefits from organizations or individuals seeking an appraisal outside the agreed service fee in the contract.

2. A fine of VND 30,000,000 to VND 40,000,000 shall be imposed for any of the following acts:

a) Failing to comply with the guidance provided in the Vietnamese Appraisal Standards regarding the appraisal process and methods.

b) Failing to apply all required appraisal methods as prescribed by the law on prices.

3. A fine of VND 40,000,000 to VND 50,000,000 shall be imposed for any of the following acts:

a) Forgery, renting, or lending the Appraiser Card.

b) Registering to practice appraisal services concurrently for two or more appraisal enterprises.

c) Practicing appraisal services concurrently for two or more appraisal enterprises.

d) Signing an appraisal certificate at an appraisal enterprise without registering to practice appraisal at that enterprise.

4. A fine of VND 50,000,000 to VND 70,000,000 shall be imposed for any of the following acts:

a) Colluding with the asset owner, client, or related parties when conducting an appraisal to distort the appraisal results.

b) Falsifying appraisal asset files or distorting information related to appraised assets leading to distorted appraisal results.

c) Conducting an appraisal for an entity where the appraiser has a capital contribution, share purchase, bond purchase relationship, or where the appraiser's parent, spouse, child, sibling, or direct blood relative is a member of the leadership board or chief accountant of the entity being appraised.

5. Additional forms of punishment:

a) Revocation of the Appraiser Card for a period of thirty to fifty days for violations stipulated in Clause 2 of this Article.

b) Revocation of the Appraiser Card for a period of fifty to seventy days for violations stipulated in Clause 3 of this Article.

c) Revocation of the Appraiser Card for a period of seventy to ninety days for violations stipulated in Clause 4 of this Article.

6. Measures to remedy consequences: Compelling the payment of the illegal gains obtained through collusion with clients or unlawful profits (if any) for violations specified in Point b of Clause 1, Clause 2, Point a of Clause 3, and Clause 4 of this Article.

Article 20. Violations concerning persons with assets to be appraised and users of appraisal results

1. A fine of from VND 3,000,000 to VND 5,000,000 for the act of selecting an organization that does not meet the conditions for practicing appraisal services to sign an appraisal service contract.

2. A fine of from VND 5,000,000 to VND 10,000,000 for the act of using appraisal results not in accordance with the purpose of the appraisal stated in the contract.

3. A fine of from VND 10,000,000 to VND 20,000,000 for the act of providing inaccurate, untruthful, or incomplete information and documents related to the asset to be appraised.

4. A fine of from VND 20,000,000 to VND 30,000,000 for the act of bribing, offering a bribe, or colluding with an appraiser or an appraisal firm to distort the appraisal result.

5. Remedial measures: Invalidate the appraisal result due to administrative violations stipulated in Clause 1, Clause 3, and Clause 4 of this Article.

Article 21. Violations concerning organizations training and enhancing specialized appraisal skills

1. A fine of from VND 5,000,000 to VND 10,000,000 for organizations training and enhancing specialized appraisal skills that commit one of the following acts:

a) Delaying submission of files and materials related to the organization of training and enhancement courses as prescribed by law within five working days from the date specified or the deadline for submitting relevant files and materials according to the law or the date of receipt of the Ministry of Finance's request letter by registered mail.

b) Delaying supplementation of missing materials related to the organization of training and enhancement courses as required in writing by the Ministry of Finance within five working days from the deadline for submitting supplementary materials as requested in writing by the Ministry of Finance or the date of receipt of the Ministry of Finance's request letter by registered mail.

c) Delaying submission of reports on the organization of training and enhancement courses on specialized appraisal skills to the Ministry of Finance within ten working days from the end date of the training and enhancement course or another date as prescribed by law.

d) Failing to collect learners' feedback on the quality of the course on the evaluation form.

2. A fine of from VND 10,000,000 to VND 20,000,000 for organizations training and enhancing specialized appraisal skills that commit one of the following acts:

a) Failing to submit files and materials related to the organization of training and enhancement courses as prescribed by law within thirty days from the final deadline or the date when such files and materials should be submitted to the competent authority.

b) Failing to supplement missing materials related to the organization of training and enhancement courses as required in writing by the Ministry of Finance within fifteen working days from the deadline for submitting supplementary materials as requested in writing by the Ministry of Finance or the date of receipt of the Ministry of Finance's request letter by registered mail.

c) Failing to submit reports on the organization of training and enhancement courses on specialized appraisal skills to the Ministry of Finance within thirty days from the end date of the training and enhancement course or another date as prescribed by law.

d) Violating regulations on retaining files related to training and enhancement courses on specialized appraisal skills.

3. A fine of from VND 20,000,000 to VND 30,000,000 for organizations training and enhancing specialized appraisal skills that commit one of the following acts:

a) Violating regulations on procedures, contents, programs, and study periods.

b) Arranging instructors who do not meet the prescribed conditions.

4. A fine of from VND 30,000,000 to VND 40,000,000 for organizations training and enhancing specialized appraisal skills that commit one of the following acts:

a) Issuing certificates of training and enhancement on specialized appraisal skills to individuals who participated in the course but did not meet the legal requirements regarding study duration and examination results.

b) Issuing certificates of training and enhancement on specialized appraisal skills to individuals who did not actually participate in the course.

5. Additional penalties:

a) Suspension of activities organizing training and issuing certificates of enhancement on appraisal skills for thirty to fifty days for violations stipulated in Clause 2 and Clause 3 of this Article.

b) Suspension of activities organizing training and issuing certificates of enhancement on appraisal skills for fifty to seventy days for violations stipulated at Point a of Clause 4 of this Article.

c) Suspension of activities organizing training and issuing certificates of enhancement on appraisal skills for seventy to ninety days for violations stipulated at Point b of Clause 4 of this Article.

6. Measures to remedy consequences:

a) Revocation of certificates of enhancement on appraisal skills issued in violation of the law for violations stipulated in Clause 4 of this Article.

b) Compulsory payment of illegal gains obtained from administrative violations stipulated in Clause 4 of this Article to the state budget.

Chapter III
ADMINISTRATIVE VIOLATIONS, FORMS OF PENALTIES, AND REMEDIAL MEASURES FOR VIOLATIONS IN THE FIELD OF FEES AND CHARGES MANAGEMENT

Article 22. Violations concerning registration and declaration of fees and charges

1. A warning shall be imposed for the first violation regarding late registration and declaration of fees and charges as prescribed by law.

2. A fine of from VND 500,000 to VND 1,000,000 shall be imposed for violations from the second occurrence onwards regarding late registration and declaration of fees and charges as prescribed by law.

3. A fine of from VND 1,000,000 to VND 3,000,000 shall be imposed for the act of incorrectly declaring or failing to fully declare all items specified in the fee and charge collection and payment forms or accounting documents provided to state management agencies as prescribed.

4. A fine of from VND 3,000,000 to VND 5,000,000 shall be imposed for the act of not registering or declaring the collection and payment of fees and charges with state management agencies as prescribed.

Article 23. Violations concerning publicizing the system of fee and charge collection

A fine of from VND 1,000,000 to VND 3,000,000 shall be imposed for committing any of the following acts:

1. Not publicizing the system of fee and charge collection as prescribed;

2. Posting or announcing incorrectly or unclearly as prescribed, causing confusion for those paying fees and charges.

Article 24. Violations concerning payment of fees and charges

1. A warning shall be imposed for the act of not complying with the tax authority's notice on payment of fees and charges; the deadline for payment of fees and charges.

2. A fine of from one to three times the amount of the fraudulent or evaded fees and charges shall be imposed for the act of fraudulently or evadingly paying fees and charges as prescribed. The maximum fine is VND 50,000,000.

Article 25. Violations concerning the level of fees and charges

1. For the act of collecting fees and charges at levels not in accordance with the prescribed legal provisions:

a) A fine of from VND 500,000 to less than VND 1,000,000 shall be imposed for violations involving amounts up to less than VND 10,000,000;

b) A fine of from VND 1,000,000 to less than VND 3,000,000 shall be imposed for violations involving amounts from VND 10,000,000 to less than VND 30,000,000;

c) A fine of from VND 3,000,000 to less than VND 5,000,000 shall be imposed for violations involving amounts from VND 30,000,000 to less than VND 50,000,000;

d) A fine of from VND 5,000,000 to less than VND 10,000,000 shall be imposed for violations involving amounts from VND 50,000,000 to less than VND 100,000,000;

đ) A fine of from VND 10,000,000 to less than VND 30,000,000 shall be imposed for violations involving amounts from VND 100,000,000 to less than VND 300,000,000;

e) A fine of from VND 30,000,000 to VND 50,000,000 shall be imposed for violations involving amounts from VND 300,000,000 or more.

2. Measures to remedy consequences:

a) Compel the return of the entire amount of fees and charges collected in contravention of the law on fees and charges to the payer of fees and charges. In cases where the payer cannot be identified, the amount shall be remitted to the State budget;

b) Compel the remittance of the entire amount obtained through violations of the law on the level of fee and charge collection to the State budget.

Article 26. Violations concerning exemptions and reductions of fees and charges

1. A fine shall be imposed for the act of falsely declaring documents to obtain exemptions or reductions of fees and charges. The fine is 20% of the amount exempted or reduced. The minimum fine is VND 500,000, and the maximum fine is VND 50,000,000.

2. For the act of falsifying or fabricating documents to benefit from the difference resulting from the implementation of exemptions or reductions of fees and charges:

a) A fine of from 500,000 VND to less than 1,000,000 VND shall be imposed for violations involving differences up to less than 10,000,000 VND;

b) A fine of from VND 1,000,000 to less than VND 3,000,000 shall be imposed for violations involving discrepancies in amounts from VND 10,000,000 to less than VND 30,000,000;

c) A fine of from VND 3,000,000 to less than VND 5,000,000 shall be imposed for violations involving discrepancies in amounts from VND 30,000,000 to less than VND 50,000,000;

d) A fine of from 5,000,000 VND to less than 10,000,000 VND shall be imposed for violations involving differences from 50,000,000 VND to less than 100,000,000 VND;

đ) A fine of from 10,000,000 VND to less than 30,000,000 VND shall be imposed for violations involving differences from 100,000,000 VND to less than 300,000,000 VND;

e) A fine of from 30,000,000 VND to 50,000,000 VND shall be imposed for violations involving differences of 300,000,000 VND or more;

3. Measures to address consequences: Compel the remittance of the entire amount obtained through violations stipulated in Clause 1 and Clause 2 of this Article to the State budget.

Article 27. Acts violating regulations on managing and using state budget fees and charges for cases where fees and charges are assigned or delegated to collect

1. For acts of misusing state budget fees and charges in violation of the provisions of the law:

a) A fine of VND 500,000 to less than VND 1,000,000 for acts of misusing fees and charges with a value under VND 10,000,000;

b) A fine of VND 1,000,000 to less than VND 3,000,000 for acts of misusing fees and charges with a value from VND 10,000,000 to less than VND 30,000,000;

c) A fine of VND 3,000,000 to less than VND 5,000,000 for acts of misusing fees and charges with a value from VND 30,000,000 to less than VND 50,000,000;

d) A fine of VND 5,000,000 to less than VND 10,000,000 for acts of misusing fees and charges with a value from VND 50,000,000 to less than VND 100,000,000;

đ) A fine of VND 10,000,000 to less than VND 30,000,000 for acts of misusing fees and charges with a value from VND 100,000,000 to less than VND 300,000,000;

e) A fine of VND 30,000,000 to VND 50,000,000 for acts of misusing fees and charges with a value from VND 300,000,000 or more.

2. Measures to remedy consequences: Compel the offender to pay into the state budget the entire amount obtained from the violation stipulated in Clause 1 of this Article.

Article 28. Acts violating regulations on printing fee and charge receipts

1. A fine of VND 2,000,000 to less than VND 4,000,000 for acts of accepting or self-printing receipts not in accordance with the provisions of the law.

2. A fine of VND 4,000,000 to VND 8,000,000 for acts of accepting or self-printing receipts with duplicate symbols or numbers.

3. Measures to remedy consequences: Compel the offender to pay into the state budget the entire amount obtained from the violations stipulated in Clauses 1 and 2 of this Article.

Article 29. Acts violating regulations on registering the use of fee and charge receipts

1. A fine of VND 500,000 to VND 2,000,000 for acts of using receipts without registering with the competent state agency as prescribed.

2. Measures to remedy consequences: Compel the offender to pay into the state budget the entire amount obtained from the violation stipulated in Clause 1 of this Article.

Article 30. Acts violating regulations on using fee and charge receipts

1. For acts of issuing receipts that do not clearly record the prescribed indicators in the receipt, except those determining the amount of fees and charges:

a) A warning shall be issued for the first violation;

b) A fine of VND 500,000 to less than VND 1,000,000 for violations from the second time onwards.

2. A fine of VND 1,000,000 to VND 3,000,000 for acts of failing to issue a receipt when collecting fees and charges, except in cases where fees and charges are collected without the need to issue a receipt.

3. A fine for acts of issuing receipts with discrepancies in the amounts recorded in each copy of the receipt as follows:

a) A fine of VND 500,000 to less than VND 1,000,000 for each receipt with a discrepancy value under VND 1,000,000;

b) A fine of VND 1,000,000 to less than VND 3,000,000 for each receipt with a discrepancy value from VND 1,000,000 to less than VND 5,000,000;

c) A fine of VND 3,000,000 to less than VND 5,000,000 for each receipt with a discrepancy value from VND 5,000,000 to less than VND 10,000,000;

d) A fine of VND 5,000,000 to less than VND 10,000,000 for each receipt with a discrepancy value from VND 10,000,000 or more.

4. A fine for acts of issuing false receipts as follows:

a) A fine of VND 1,000,000 to less than VND 2,000,000 for each receipt with a value under VND 2,000,000;

b) A fine of VND 2,000,000 to less than VND 4,000,000 for each receipt with a value from VND 2,000,000 to less than VND 5,000,000;

c) A fine of VND 4,000,000 to less than VND 8,000,000 for each receipt with a value from VND 5,000,000 or more.

5. A fine of VND 1,000,000 to less than VND 2,000,000 for each receipt for acts of using expired receipts.

6. A fine of VND 2,000,000 to less than VND 4,000,000 for each receipt for acts of erasing, altering the content of the indicators of used receipts.

7. A fine of VND 4,000,000 to VND 8,000,000 for each receipt for acts of using fake receipts.

8. Measures to remedy consequences: Compel the offender to pay into the state budget the entire amount obtained from the violations stipulated in Clauses 1, 2, 3, 4, 5, 6, and 7 of this Article.

Article 31. Violations concerning the management of fee and charge receipts

1. A warning shall be imposed for the act of submitting reports on the use, payment, and settlement of receipt usage late; storing and preserving receipts not in accordance with regulations; applicable in cases of first-time violations.

2. A fine of from VND 100,000 to VND 500,000 shall be imposed for the act of submitting reports on the use, payment, and settlement of receipt usage late; storing and preserving receipts not in accordance with regulations; applicable in cases of second and subsequent violations.

3. A fine of from VND 500,000 to VND 1,000,000 shall be imposed for the act of failing to submit reports on the use, payment, and settlement of receipt usage.

4. A fine of from VND 1,000,000 to VND 2,000,000 shall be imposed for the act of accepting receipts not in accordance with regulations for each receipt number used. The maximum fine is VND 50,000,000.

Article 32. Acts of losing, giving away, or selling fee and charge receipts

1. A warning shall be imposed for the act of losing all copies of each receipt number, except the copy given to the payer of unused receipts, applicable in cases of first-time violations.

2. A fine of from VND 100,000 to VND 300,000 shall be imposed for the act of losing all copies of each receipt number, except the copy given to the payer of unused receipts, applicable in cases of second and subsequent violations.

3. A fine of from VND 300,000 to VND 500,000 shall be imposed for the act of losing the copy given to the payer of each unused receipt number.

4. In cases of giving away or selling used receipts:

a) A fine of from VND 1,000,000 to less than VND 2,000,000 shall be imposed for each receipt number with an amount recorded in the receipt under VND 2,000,000;

b) A fine of from VND 2,000,000 to less than VND 4,000,000 shall be imposed for each receipt number with an amount recorded in the receipt from VND 2,000,000 to less than VND 5,000,000;

c) A fine of from VND 4,000,000 to less than VND 8,000,000 shall be imposed for each receipt number with an amount recorded in the receipt from VND 5,000,000 or more.

5. In cases of giving away or selling unused receipts, penalties shall be imposed according to the provisions of Clause 1 and Clause 2 of this Article.

6. Measures to remedy consequences: Compel violators to pay into the state budget the entire amount obtained through violations stipulated in Clause 1, Clause 2, Clause 3, Clause 4, and Clause 5 of this Article.

Chapter IV
ADMINISTRATIVE VIOLATIONS, FORMS OF PENALTIES, AND MEASURES TO REMEDY CONSEQUENCES IN THE FIELD OF INVOICE MANAGEMENT

Article 33. Violations concerning self-printing of invoices and creation of electronic invoices

1. A fine of from VND 2,000,000 to VND 4,000,000 shall be imposed for the act of self-printing invoices or creating electronic invoices without the required content.

2. A fine of from VND 4,000,000 to VND 8,000,000 shall be imposed for any of the following acts:

a) Self-printing invoices or creating electronic invoices when lacking the required conditions;

b) Providing self-printing software that does not comply with prescribed principles or invoices printed out that do not meet the required content.

3. A fine of from VND 20,000,000 to VND 50,000,000 shall be imposed for the act of self-printing fake invoices (except in cases determined to be due to objective errors of the self-printing software) and the act of creating fake electronic invoices.

4. Additional form of penalty: Organizations and individuals violating the provisions of Clause 3 of this Article shall be subject to suspension of the right to self-print invoices and the right to create electronic invoices for a period of from one month to three months from the date the penalty decision takes effect.

5. Measures to remedy consequences: Organizations and individuals violating the provisions of Clause 1, Point a Clause 2, and Clause 3 of this Article must destroy the invoices printed or created in violation of regulations.

Article 34. Acts violating regulations on printing invoices

1. A fine of VND 2,000,000 to VND 4,000,000 for the act of printing invoices without a written printing contract.

2. A fine of from VND 4,000,000 to VND 8,000,000 shall be imposed for any of the following acts:

a) Not terminating the printing contract if it exceeds the termination period stipulated in the invoice printing contract or the end date of the contract when the Invoice Issuance Notice has been established.

b) Not destroying unissued printed invoices that are no longer in use as prescribed.

3. A fine of VND 6,000,000 to VND 18,000,000 for the act of not reporting accurately the loss of invoices before issuing them.

4. A fine of VND 15,000,000 to VND 45,000,000 for the act of giving or selling unissued printed invoices to other organizations or individuals for use.

5. A fine of VND 20,000,000 to VND 50,000,000 for the act of printing counterfeit invoices.

6. Measures to address consequences: Organizations and individuals violating Articles 4 and 5 of this Article must destroy invoices printed in violation of regulations.

Article 35. Acts violating regulations on printing printed invoices

1. A fine of VND 2,000,000 to VND 4,000,000 for the act of violating the reporting system for invoice printing as prescribed by the Ministry of Finance.

2. A fine of from VND 4,000,000 to VND 8,000,000 shall be imposed for any of the following acts:

a) Not terminating the printing contract if it exceeds the termination period stipulated in the invoice printing contract or the end date of the contract when the printer has completed the issuance notice procedure.

b) Not destroying defective or excess printed products when terminating the printing contract.

3. A fine of VND 6,000,000 to VND 18,000,000 for one of the following acts:

a) Accepting the printing of invoices when not meeting the required conditions.

b) Not reporting the loss of invoices during printing before delivering them to customers.

4. A fine of VND 10,000,000 to VND 20,000,000 for the act of transferring all or any part of the invoice printing contract to another printing facility.

5. A fine of VND 15,000,000 to VND 45,000,000 for the act of giving or selling customer invoices to other customers.

6. A fine of VND 20,000,000 to VND 50,000,000 for the act of printing counterfeit invoices.

7. Additional penalty measures: Organizations and individuals violating Article 6 of this Article will also be suspended from printing invoices for one to three months from the effective date of the penalty decision.

8. Measures to address consequences: Organizations and individuals violating Articles 5 and 6 of this Article must destroy sold invoices or counterfeit invoices.

Article 36. Acts violating regulations on purchasing invoices

1. A fine of VND 2,000,000 to VND 4,000,000 for the act of not destroying purchased invoices that have expired.

2. A fine of VND 6,000,000 to VND 8,000,000 for the act of not reporting the loss of purchased but not yet issued invoices.

3. A fine of VND 20,000,000 to VND 50,000,000 for the act of giving or selling purchased but not yet issued invoices.

4. Measures to address consequences: Organizations and individuals violating Articles 1 and 3 of this Article must destroy expired purchased invoices; purchased invoices that have not yet been issued.

Article 37. Acts violating regulations on issuing invoices

1. A fine of VND 2,000,000 to VND 4,000,000 for one of the following acts:

a) Establishing an Invoice Issuance Notice with incomplete content as prescribed.

b) Not posting the Invoice Issuance Notice as prescribed.

2. A fine of VND 6,000,000 to VND 18,000,000 for the act of not establishing an Invoice Issuance Notice before using the invoices if these invoices are related to economic transactions that have been declared and taxed as prescribed.

3. Measures to address consequences: Organizations and individuals violating this Article must complete the invoice issuance procedures as prescribed.

Article 38. Acts violating regulations on the use of invoices when selling goods and services

1. A fine of from VND 200,000 to VND 1,000,000 for the act of not completing all mandatory contents on the invoice as prescribed, except in cases where the invoice does not necessarily have to be fully completed according to the guidance of the Ministry of Finance.

2. A fine of from VND 2,000,000 to VND 4,000,000 for the act of not canceling or canceling improperly issued invoices that have not been established and are no longer usable as prescribed.

3. A fine of from VND 4,000,000 to VND 8,000,000 for one of the following acts:

a) Issuing an invoice at a time other than that prescribed by the law on invoices for selling goods and providing services;

b) Issuing an invoice not in sequential order from the lowest number to the highest number as prescribed;

c) The date recorded on the issued invoice occurring before the date the taxpayer purchased the invoice;

d) Issuing an invoice but not delivering it to the buyer, except in cases where the invoice clearly states that the buyer does not take the invoice or the invoice is issued based on an itemized list;

đ) Not establishing an itemized list or not issuing a consolidated invoice as prescribed by the law on invoices for selling goods and providing services;

e) Issuing the wrong type of invoice as prescribed by the law on invoices for selling goods and providing services and delivering it to the buyer or declaring taxes.

4. A fine of from VND 10,000,000 to VND 20,000,000 for one of the following acts:

a) Losing, burning, or damaging issued invoices that have not been established or issued invoices (the copy given to the customer) that the customer has not yet received, except in cases of loss, burning, or damage due to natural disasters or fire. In cases of loss, burning, or damage of invoices, except for the copy given to the customer, during the retention period, penalties will be imposed according to the accounting law.

If the seller finds the lost invoice (the copy given to the customer) before the tax authority issues a penalty decision, the seller will not be fined.

b) Not issuing an invoice when selling goods or services with a payment value of VND 200,000 or more to the buyer as prescribed. Along with being penalized, organizations and individuals engaged in business must issue an invoice and deliver it to the buyer.

5. A fine of from VND 20,000,000 to VND 50,000,000 for the act of using illegal invoices (except for violations stipulated in Clause 2, Article 37 of this Decree) and the act of illegally using invoices.

6. Measures to remedy consequences: Organizations and individuals violating Clause 2 of this Article must also cancel issued invoices that have not been established and are no longer usable.

Article 39. Acts violating regulations on the use of invoices by buyers

1. A fine of from VND 2,000,000 to VND 4,000,000 for the act of losing, burning, or damaging issued invoices (the copy given to the buyer) for accounting purposes, tax declaration, and budget payments, except in cases of loss, burning, or damage due to natural disasters or fire.

If the buyer finds the lost invoice before the tax authority issues a penalty decision, the buyer will not be fined.

2. A fine of from VND 20,000,000 to VND 50,000,000 for the act of using illegal invoices and the act of illegally using invoices.

Article 40. Acts concerning the establishment, submission, and reporting (excluding issuance notification) to the tax authority

1. A fine of from VND 200,000 to VND 1,000,000 for the act of incorrectly or incompletely filling out the content of notifications or reports sent to the tax authority, excluding issuance notifications, as prescribed.

In addition to being fined, organizations and individuals must re-establish and submit to the tax authority the correct notifications or reports. If organizations and individuals discover errors and re-establish and submit replacement notifications or reports in accordance with the prescribed regulations within the specified notification and report submission period, they will not be fined.

2. A fine of from VND 2,000,000 to VND 4,000,000 for the act of submitting notifications or reports to the tax authority, excluding issuance notifications, late by more than 10 days after the prescribed deadline.

3. A fine of from VND 4,000,000 to VND 8,000,000 for the act of not submitting notifications or reports to the tax authority. The act of not submitting notifications or reports to the tax authority, excluding issuance notifications, is considered after 20 days from the end of the prescribed deadline.

Chapter V
AUTHORITY TO ISSUE VIOLATION RECORDS AND ADMINISTRATIVE PENALTIES

Article 41. Competence to draw up administrative violation records

1. The person authorized to draw up administrative violation records as stipulated in this Article shall have the right to draw up administrative violation records concerning administrative violations within the scope of performing official duties and tasks assigned according to the prescribed model and shall be responsible for the record drawing.

2. The following persons shall have the authority to draw up administrative violation records:

a) The person authorized to impose administrative sanctions as stipulated in this Decree when performing official duties.

b) Civil servants when carrying out state management tasks in the fields of price management, market management, fees, charges, invoices.

Article 42. Competence to impose administrative sanctions in the field of price management

1. The Director of the Ministry of Finance Inspectorate has the authority:

a) To impose fines up to the highest level for violations in the field of prices as provided for in this Decree and related laws;

b) To apply supplementary sanctions and measures to remedy consequences as provided for in this Decree.

2. The Head of specialized price inspection teams has the authority:

a) To impose fines up to VND 200,000,000 for violations in the field of price management as provided for in this Decree and related laws;

b) To apply supplementary sanctions and measures to remedy consequences as provided for in this Decree.

3. The Head of the Department of Finance's Inspectorate has the authority:

3. The Director of the Department of Finance Inspectorate has the authority:

a) To impose fines up to VND 50,000,000 for violations in the field of prices as provided for in this Decree;

b) To apply supplementary sanctions and measures to remedy price-related consequences as provided for in this Decree according to current laws.

4. Inspectors, Directors of Inspectorates of ministries, agencies at the ministerial level, and equivalent positions have the authority to impose administrative sanctions on administrative violations in the field of price management under the jurisdiction of ministries, agencies at the ministerial level.

5. The person authorized by the market management agency as stipulated in Article 45 of the Law on Handling Administrative Violations has the authority to impose administrative sanctions on violations as provided for in Articles 5, 8, 10, 12, 13, 14, 16, and 17 of this Decree and has the right to apply supplementary sanctions and measures to remedy consequences for administrative violations as provided for in this Decree within their jurisdiction.

6. The Chairman of the Provincial People's Committee within the scope of their authority as stipulated in the Law on Handling Administrative Violations has the authority to impose administrative sanctions on price-related violations as provided for in this Decree.

7. The Chairman of the District People's Committee and Commune People's Committee within the scope of their authority as stipulated in the Law on Handling Administrative Violations has the authority to impose administrative sanctions on price-related violations as provided for in Article 12 of this Decree within the district and commune administrative jurisdictions.

1. The Chairperson of the People's Committee at the commune level has the right to:

a) To issue warnings;

b) Impose a fine up to 5,000,000 VND.

Article 43. Competence to impose administrative sanctions in the field of fee and charge management

2. The Chairperson of the People's Committee at the district level has the right to:

a) To issue warnings;

b) To impose fines up to VND 25,000,000;

c) To apply measures to remedy consequences as provided for in Point a Clause 3 Article 25 of this Decree.

3. The Chairman of the Provincial People's Committee has the authority to:

a) To issue warnings;

c) To apply measures to remedy consequences as provided for in Point b Clause 2 Article 25, Clause 3 Article 26, Clause 2 Article 27, Clause 3 Article 28, Clause 2 Article 29, Clause 8 Article 30, and Clause 6 Article 32 of this Decree.

c) To apply measures to remedy consequences as provided for in Point a Clause 3 Article 25 of this Decree.

b) To impose fines up to VND 50,000,000.

a) To issue warnings;

b) Impose a fine up to 500,000 VND.

4. Tax officials performing official duties have the right:

a) To issue warnings;

b) Impose a fine up to 2,500,000 VND.

5. The Team Leader of the Tax Team has the right:

a) To issue warnings;

b) To impose fines up to VND 25,000,000;

c) To apply measures to remedy consequences as provided for in Point a, Point b Clause 2 Article 25; Clause 3 Article 26; Clause 2 Article 27; Clause 3 Article 28; Clause 2 Article 29; Clause 8 Article 30 and Clause 6 Article 32 of this Decree.

7. The Director of the Tax Bureau has the right:

a) To issue warnings;

b) To impose fines up to VND 50,000,000;

c) To apply measures to remedy consequences as provided for in Point a, Point b Clause 2 Article 25; Clause 3 Article 26; Clause 2 Article 27; Clause 3 Article 28; Clause 2 Article 29; Clause 8 Article 30 and Clause 6 Article 32 of this Decree.

8. The Director General of the State Tax总局在此处提及的内容似乎被截断了，根据规则要求，我将直接翻译提供的内容，不进行任何推测或补充。以下是翻译结果：

a) To issue warnings;

b) To impose fines up to VND 50,000,000;

c) To apply measures to remedy consequences as provided for in Point a, Point b Clause 2 Article 25; Clause 3 Article 26; Clause 2 Article 27; Clause 3 Article 28; Clause 2 Article 29; Clause 8 Article 30 and Clause 6 Article 32 of this Decree.

9. Inspectors and persons assigned to perform specialized inspection tasks while performing official duties have the right:

a) To issue warnings;

b) Impose a fine up to 500,000 VND;

c) To apply measures to remedy consequences as provided for in Point a Clause 2 Article 25.

10. The Director of the Department Inspectorate and equivalent positions delegated by the Government to perform specialized inspection functions have the right:

a) To issue warnings;

b) To impose fines up to VND 25,000,000;

c) To apply measures to remedy consequences as provided for in Point a, Point b Clause 2 Article 25; Clause 3 Article 26; Clause 2 Article 27; Clause 3 Article 28; Clause 2 Article 29; Clause 8 Article 30 and Clause 6 Article 32 of this Decree.

11. The Director of the Ministry Inspectorate, agencies at the ministerial level, and equivalent positions delegated by the Government to perform specialized inspection functions have the right:

a) To issue warnings;

b) To impose fines up to VND 50,000,000;

c) To apply measures to remedy consequences as provided for in Point a, Point b Clause 2 Article 25; Clause 3 Article 26; Clause 2 Article 27; Clause 3 Article 28; Clause 2 Article 29; Clause 8 Article 30 and Clause 6 Article 32 of this Decree.

In addition to those authorized to impose administrative sanctions as stipulated in this Decree, other persons authorized to impose administrative sanctions from other agencies as provided for in the Law on Handling Administrative Violations within the scope of their functional and assigned tasks who discover administrative violations as provided for in this Decree within their management areas shall have the right to impose sanctions in accordance with the Law on Handling Administrative Violations.

Article 44. Competence to impose administrative sanctions for violations in the field of invoice management

1. Tax officials performing official duties have the authority:

a) To issue warnings;

b) Impose a fine up to 500,000 VND.

2. The Head of the Tax Team has the authority:

a) To issue warnings;

b) Impose a fine up to 2,500,000 VND.

3. The Director of the Tax District has the authority:

a) To issue warnings;

b) To impose fines up to VND 25,000,000;

c) To apply remedial measures provided for in Clause 5, Article 33, Clause 6, Article 34, Clause 8, Article 35, Clause 4, Article 36, Clause 3, Article 37, and Clause 6, Article 38 of this Decree.

4. The Director of the Tax Department has the authority:

a) To issue warnings;

b) To impose fines up to VND 70,000,000;

c) To apply remedial measures provided for in Clause 5, Article 33, Clause 6, Article 34, Clause 8, Article 35, Clause 4, Article 36, Clause 3, Article 37, and Clause 6, Article 38 of this Decree.

5. Goods transported on the road without lawful invoices or documents, when discovered by the competent authority during inspection, in addition to being subject to administrative sanctions for invoice violations as stipulated in this Decree, the taxpayer will also be penalized for tax evasion according to the Law on Tax Administration and guiding documents.

6. In cases where administrative violations related to invoices indicate criminal offenses, the authority imposing administrative sanctions in the field of invoices must immediately transfer the case file to the competent criminal prosecution agency for handling in accordance with the law.

Chapter VI
IMPLEMENTING PROVISIONS

Article 45. Effective Date

1. This Decree takes effect from November 9, 2013, and replaces Decree No. 106/2003/NĐ-CP dated September 23, 2003 of the Government on administrative sanctions for violations in the fields of fees and charges; Decree No. 84/2011/NĐ-CP dated September 20, 2011 of the Government on administrative sanctions for violations in the field of pricing; and Chapter V of Decree No. 51/2010/NĐ-CP dated May 14, 2010 of the Government on invoices for goods sales and service provision.

2. Other provisions regarding administrative sanctions for violations in the field of state management of pricing, fees, charges, and invoices not specified in this Decree shall be implemented in accordance with the Law on Handling Administrative Violations.

Article 46. Implementation organization

1. The Ministry of Finance shall provide guidance on the implementation of this Decree.

2. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of People's Committees of provinces and centrally governed cities, and relevant organizations and individuals are responsible for implementing this Decree./.