Circular No. 11-TC/TCT regarding business registration declaration and tax payment declaration

MINISTRY OF FINANCE ********	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ********
Number: 11-TC/TCT	Hanoi, February 24, 1993

 

CIRCULAR

NUMBER 11-TC/TCT OF FEBRUARY 24, 1993 ISSUED BY THE MINISTRY OF FINANCE GUIDING THE IMPLEMENTATION OF DECREE NO. 1-CP OF OCTOBER 18, 1992 OF THE GOVERNMENT ON ADMINISTRATIVE PENALTIES FOR VIOLATIONS IN THE TAX FIELD 

Implementing Decree No. 1-CP dated October 18, 1992 of the Government on administrative penalties for violations in the tax field, the Ministry of Finance provides specific guidance as follows:

I. GENERAL PROVISIONS

1. Administrative violations in the tax field are acts committed intentionally or negligently by individuals or organizations that infringe upon tax management and collection systems, fees, which are not criminal offenses and according to Decree No. 1-CP dated October 18, 1992 must be subject to administrative penalties.

2. Subjects liable to administrative sanctions for violations in the field of taxation:

a) All organizations and individuals involved in tax calculation, tax collection, tax payment, or other payments to the state budget if they commit administrative violations in the tax field shall be handled in accordance with the provisions of the law.

b) Other entities if they commit administrative violations in the tax field shall be handled in accordance with Article 5 of the Ordinance on Administrative Penalties.

3. Tax collection agencies as stipulated in Decree No. 1-CP dated October 18, 1992 include tax authorities at all levels and customs offices (for export duties and import duties).

4. Principles for imposing administrative penalties in the tax field.

The principles for imposing administrative penalties in the tax field are implemented in accordance with Article 6 of the Ordinance on Administrative Penalties dated November 30, 1989, and it is necessary to pay attention to the following points:

a) The main form of penalty (warning, fine) can be applied independently or may be applied together with additional forms of penalty (revocation of business registration certificate).

Additional forms of penalty can only be applied together with the main form of penalty when the law provides for such additional forms of penalty.

b) In cases where a fine is imposed on an organization or individual for multiple administrative violations in the tax field discovered in one inspection, each violation should be penalized separately and then the penalties should be aggregated. The total penalty shall not exceed the highest level of the fine prescribed by law for the most serious violation.

c) Organizations subject to penalties must execute the penalty decision, then identify the fault of each person directly responsible for the administrative violation to handle them in accordance with the law.

||| 5. Mitigating circumstances in the tax domain:

a) Individuals or organizations that have committed administrative violations and have taken measures to prevent or reduce the harm caused by the violation or voluntarily repaired and compensated for damages.

||| b) Violations occurring under particularly difficult objective circumstances.

c) Violations due to limited capacity.

||| 6. Aggravating circumstances in the tax domain:

a) Organized violations.

b) Repeated violations or recidivism.

c) Violations causing significant property damage.

d) Exploiting positions, powers, or taking advantage of natural disasters, epidemics, or calamities to commit violations.

e) Violations during the period of enforcement of the penalty decision.

h) After committing the violation, there are actions to evade or conceal the violation.

7. Cases Not Subject to Administrative Sanctions for Violations in the Field of Taxation:

||| a) Expiry of the period for administrative violation penalties:

- No administrative penalties shall be imposed on individuals or organizations that have committed administrative violations in the tax field if more than one year has passed since the date of the violation. For false declarations to evade taxes (as specified in Article 2 of Decree No. 1-CP dated October 18, 1992) or errors in calculating taxes or imposing penalties, the statute of limitations for penalties is three years from the date of the violation.

Errors in calculating taxes or imposing penalties refer to situations where mistakes are made unintentionally or due to limited capacity leading to incorrect application of the Tax Law, Tax Ordinance... (incorrect tax rates, incorrect items, incorrect subjects...).

- In cases where an individual who violates the law has been indicted, prosecuted, or a decision has been made to bring the case to trial under criminal procedure, and the investigative agencies decide to terminate the investigation or close the criminal case, the administrative penalty statute of limitations for the violations is three months from the date of the decision to terminate the investigation or close the criminal case. If the individual or organization continues to evade or obstruct the penalty or commits further violations before the statute of limitations expires, the statute of limitations will be recalculated from the date the evasion or obstruction ends or the new violation occurs.

The end date of the act of evading or obstructing the penalty is the date the party voluntarily reports to the tax authority and accepts the penalty decision. The tax authority must record this in a written report.

b) Administrative violations in the tax field that indicate criminal offenses and the tax authority has transferred the file to the competent authority for resolution.

c) The person committing the violation is not of age to bear administrative responsibility as provided in Article 29 of the Ordinance on Administrative Penalties dated November 30, 1989.

d) Administrative violations committed in a state without administrative liability capacity. This refers to a situation where a person commits an administrative violation while suffering from mental illness or other diseases that impair their ability to understand or control their behavior.

II. SPECIFIC VIOLATIONS AND PENALTIES.

Based on the provisions of Articles 1, 2, 3, and 4 of Chapter I of Decree No. 1-CP dated October 18, 1992 of the Government, the specific violations in the tax field, forms, and penalties are as follows:

1. Violations related to procedures for declaration, registration, establishment of accounting books, and retention of invoices and other documents related to tax calculation, collection, and payment.

1.1. Warning for the first offense; if the second offense occurs, a fine of VND 20,000 to VND 50,000 shall be imposed, and if aggravating circumstances exist, a fine of VND 100,000 to VND 500,000 shall be imposed for the following acts:

a) Declaring and registering tax payments to the tax authority beyond the prescribed deadline.

- More than five days from the start of business operations, merger, division, dissolution, or change in business location or business items.

The start date of business operations, merger, division, dissolution, or change in business items is the date the business officially announces through media channels according to the decision of the competent authority or the first day of actual business activities.

- As for land tax, the deadline is one month from the date of change in land use rights, land area, or land use for housing construction. The date of change is considered to be the date of signing the land use right transfer contract or the date when the competent authority issues a decision to use land for housing or construction.

b) Failing to fully declare all items required in tax declaration forms or accounting documents provided to the tax collection agency.

1.2. A fine of between 100,000 VND and 400,000 VND for the first violation; if there is a second violation, a fine of between 400,000 VND and 800,000 VND shall be imposed, and if there are aggravating circumstances, the fine may reach up to 1,000,000 VND for the following actions:

Implementing incomplete management and usage regulations for sales invoices as prescribed by the State, specifically:

- Using sales invoices and internal warehouse dispatch slips that were not issued by the Ministry of Finance.

- Failing to fully record the elements specified in each invoice model when selling goods or providing services to customers.

1.3. A fine of between 50,000 VND and 400,000 VND for the first violation; if there is a second violation, a fine of between 400,000 VND and 800,000 VND shall be imposed, and if there are aggravating circumstances, the fine may reach up to 1,000,000 VND for the following actions:

a) Failing to present accounting books, vouchers, and related documents upon request of the tax agency.

b) Failing to submit tax declarations and accounting reports to the tax collection agency within the prescribed time limit.

The deadlines for businesses and individuals required to file declarations are as follows:

b.1. Tax Declaration Forms

b.1.1. For turnover tax and special consumption tax:

Within five days at the beginning of the following month, including cases where there is no turnover or special consumption tax generated.

b.1.2. For profit tax:

Within ten days at the beginning of the following month.

b.1.3. For income tax:

+ For regular income: Within ten days at the beginning of January or the first day of the month in which taxable income occurs. By the end of the year, no later than December 31, a declaration form must be submitted to the tax agency detailing the actual wages and salaries received during the year for annual income tax settlement.

Organizations and individuals authorized to collect annual income tax must submit a list of taxpayers to the tax agency no later than January 31. In case of changes in the number of taxpayers or taxable income during the year, supplementary lists must be submitted promptly in the month of change. By February 28 of the following year or within thirty days after the expiration of the contract, a final income tax settlement report must be submitted to the tax agency.

+ For non-regular income: Within five days from the date of income generation.

b.1.4. For resource tax:

Within five days at the beginning of the following month and forty-five days from the end of the year (or from the end of the term or contract for resource extraction).

b.1.5. For budget capital utilization revenue system: On the twentieth day of each month.

In cases where a business has difficulties in filing monthly declarations, it must report to the local Tax Bureau for consideration and permission to make monthly provisional payments and quarterly declarations. In this case, the tax revenue declaration form must be submitted with the quarterly accounting report to the tax agency.

b.1.6. For export tax and import tax.

Within two days from the date of change in the grounds for exemption or reduction of export tax and import tax as stipulated in Article 15 of Decree No. 110-HĐBT dated March 31, 1992, of the Council of Ministers on detailed regulations for implementing the Law on Export Tax and Import Tax and Section II of Circular No. 8-TC/TCT dated March 31, 1992, of the Ministry of Finance guiding the implementation of Decree No. 110-HĐBT dated March 31, 1992.

b.1.7. For land tax: On January 31 each year.

b.1.8. For stamp duty: Within thirty days from the date of transferring property documents.

b.2. Accounting Reports:

+ For central and local primary accounting units:

- Forty days after the end of the reporting quarter for quarterly reports.

- Sixty days after the end of the reporting year for annual reports.

+ For basic accounting units and intermediate accounting units:

- Thirty days after the end of the reporting quarter for quarterly reports.

- Forty-five days after the end of the reporting year for annual reports.

Organizations and individuals violating point b.1.6 (for export tax and import tax) or point b.1.8 (for stamp duty) shall, in addition to being penalized according to this provision, also pay a daily penalty of 0.5% of the amount of export tax and import tax and 1% of the stamp duty due from the date of overdue payment.

1.4. A fine of between 400,000 VND and 800,000 VND for the first violation; if there is a second violation, a fine of between 800,000 VND and 1,200,000 VND shall be imposed, and if there are aggravating circumstances, the fine may reach up to 1,500,000 VND for the following actions:

- Transporting goods without accompanying tax documents as required for each type of business (purchase registers, valid documents).

1.5. A fine of between 100,000 VND and 400,000 VND for the first violation; if there is a second violation, a fine of between 400,000 VND and 1,000,000 VND shall be imposed, and if there are aggravating circumstances, the fine may reach up to 1,500,000 VND for the following actions:

- Intentionally failing to submit tax declarations, accounting reports, and other documents to the tax collection agency as prescribed by law.

- The intentional failure to submit is after the prescribed submission deadline for tax declarations, accounting reports, etc., and after the tax agency sends a notice requesting submission for the second time but still fails to submit.

- Five days after the submission deadline for the above documents, the tax agency sends the first notice (attached model) requesting submission of these documents. If the entity still does not submit within ten days after the first notice is sent, the tax agency sends a second notice. If the entity still does not submit within ten days after the second notice, the tax agency will proceed with administrative violation penalties.

1.6. A fine of between 400,000 VND and 1,000,000 VND for the first violation; if there is a second violation, a fine of between 1,000,000 VND and 1,500,000 VND shall be imposed, and if there are aggravating circumstances, the fine may reach up to 2,000,000 VND for the following actions:

- Destroying vouchers, ledgers, and accounting reports before the expiry of the retention period as prescribed by the State, specifically:

+ Destroying vouchers, ledgers, and accounting reports related to tax calculation and collection before the expiry of the retention period as prescribed.

+ Destroying accounting documents and books related to tax calculation and collection to the extent that they cannot be restored (unreadable, unphotocopiable).

2. Acts of false declaration to evade taxes:

2.1. A fine equal to the amount of evaded taxes, if there are aggravating circumstances (except in cases where the person has already been punished for tax evasion and still commits the violation), shall be fined up to twice the amount of evaded taxes for the following acts:

2.1.1. Falsely declaring the basis for tax calculation as prescribed for each type of tax.

2.1.2. Maintaining accounting books and sales invoices that do not correspond with actual production and business activities.

2.1.3. Omitting data from accounting records or incorrectly posting accounts and sub-accounts as prescribed, causing the basis for tax calculation to deviate from reality.

2.1.4. Requesting temporary suspension of business operations to obtain tax reductions or exemptions but continuing to operate in reality.

In cases where individuals or organizations violate Points 2.1.1, 2.1.2, 2.1.3, and Section 2.1 of this Circular, if discovered before the deadline for tax settlement or payment of taxes as prescribed by law, they will not be penalized under this point but will instead be subject to penalties as stipulated in Clause 2, Article 1 of Decree No. 1-CP dated October 18, 1992.

2.2. A fine equal to twice the amount of evaded taxes, if there are aggravating circumstances (except in cases where the person has already been punished for tax evasion and still commits the violation), shall be fined up to three times the amount of evaded taxes for the following act:

2.2.1. Transporting goods without complete documentation proving that taxes have been paid or that the goods have been managed by the tax authority as prescribed for each type of business.

- This act is considered false declaration of tax evasion if the transporter fails to present complete valid documentation to the tax collection agency within ten days (from the date of issuance of the administrative violation notice) proving that the consignment has been taxed (for purchased, sold, or exchanged goods) or managed by the tax authority (for goods transferred within the same unit).

- If the transporter presents complete valid documentation within the ten-day period, the competent authority can only issue a penalty decision according to Point b, Clause 2, Article 1 of Decree No. 1-CP dated October 18, 1992. If the inspection body doubts the validity of the documentation but lacks sufficient evidence to conclude false declaration of tax evasion, it must still decide to handle the case according to Point b, Clause 2, Article 1 of Decree No. 1-CP dated October 18, 1992, but may apply the following measures:

- Retain copies of the transportation documentation for further investigation. The copy of the transportation documentation must be confirmed and signed by the owner or notarized (if applicable).

+ Using the certificate for recovered receipts and invoices as prescribed in Document No. 1093-TC/TCT/AC dated June 20, 1992. If, after investigation, it is determined that the transporter has evaded taxes, the competent tax authority shall issue a decision to recover the remaining tax and impose penalties as prescribed by law.

2.2.2. Engaging in business without declaring or registering with the tax authority.

2.2.3. Counterfeiting sales invoices, receipts, tax vouchers, transfer orders for goods, and other documents related to tax calculation.

2.3. For organizations and individuals engaged in import-export production and business activities, if they violate the provisions set out in Sections 2.1 and 2.2 of this Circular, they may be fined from two to five times the amount of evaded taxes depending on the specific circumstances.

2.4. Individuals or organizations violating any of the provisions set out in Sections 2.1 and 2.2 of this Circular, if they have multiple aggravating circumstances (two or more, except in cases where they have already been administratively punished for tax evasion and still commit violations), may have their business registration certificates revoked.

2.5. In cases of large-scale tax evasion or repeated violations after administrative punishment for tax evasion, the tax collection agency shall transfer the file to the People's Procuratorate at the same level to request criminal prosecution under Article 169 (tax evasion offense) of the Penal Code.

3. Violations of the system for tax payment and fines.

3.1. A fine ranging from VND 100,000 to VND 300,000 for the first violation; for the second violation, a fine ranging from VND 300,000 to VND 500,000, and if there are aggravating circumstances, the fine may reach VND 800,000 for the following act:

Refusing to accept tax collection notices, tax collection orders, or administrative violation penalty decisions issued by the tax authority directly handed over to the violators (or taxpayers).

When tax officers directly hand over tax collection notices, tax collection orders, or administrative violation penalty decisions to taxpayers or violators for the second time and the recipient still refuses to accept them, the tax authority shall cooperate with local authorities (People's Committees at the commune or ward level) to deliver the third notice. If the recipient still refuses to accept it, the tax officer shall prepare an administrative violation record detailing the reasons as grounds for punishment.

3.2. A fine ranging from VND 200,000 to VND 400,000 for the first violation; for the second violation, a fine ranging from VND 400,000 to VND 800,000, and if there are aggravating circumstances, the fine may reach VND 1,000,000 for the following acts:

a) Delaying tax or fine payments as stated in tax payment notices or administrative violation penalty decisions issued by the tax authority.

Tax collectors, authorized collectors, and bank staff who delay depositing taxes into the state treasury due to lack of responsibility shall also be subject to late payment penalties as prescribed.

When enterprises pay taxes through bank transfers, if the enterprise's account has sufficient balance to cover the tax payment and the bank delays transferring the funds from the enterprise's account to the state treasury account, the bank shall also be subject to late payment penalties as prescribed.

b) Delaying tax and fine payments.

Delays in tax payments or fines exceeding 30 days beyond the deadline specified in tax payment notices or administrative penalty decisions are considered delays in tax payments or fines.

3.3. Individuals or organizations violating the provisions set out in Section 3.2 of Part II of this Circular, in addition to being punished according to Section 2.3 of Part II of this Circular, shall be fined 0.5% of the overdue amount per day.

3.4. Individuals or organizations violating Point b of Section 3.2 of Part II of this Circular, if they have multiple aggravating circumstances (two or more), may have their business registration certificates revoked.

4. Violations of the system for inspecting goods and sealing goods.

4.1. A fine of VND 20,000 to VND 100,000 for the first violation, a fine of VND 100,000 to VND 500,000 for the second violation, and a fine up to VND 800,000 if there are aggravating circumstances, shall be imposed for the following acts:

Refusing to allow the tax authority to inspect goods in transit, warehouses, or raw materials at production and business sites.

4.2. A fine of VND 100,000 to VND 400,000 for the first violation, a fine of VND 400,000 to VND 800,000 for the second violation, and a fine up to VND 1,000,000 if there are aggravating circumstances, shall be imposed for the following acts:

Unauthorized removal of seals on warehouses, raw material stores, machinery, or factories within the sealed period set by the tax authority.

III. AUTHORITY - PROCEDURES FOR ADMINISTRATIVE PENALTIES IN THE TAX FIELD

1. Competence to impose administrative penalties in the field of taxation.

The competence to impose administrative penalties in the field of taxation is stipulated in Article 5 of Decree No. 1-CP dated October 18, 1992. Additional guidance is provided as follows:

a) Tax authorities at all levels are competent to impose administrative penalties on all violations in the field of taxation (including customs authorities at all levels for violations related to export tax and import tax).

Those persons specified in Clauses 1, 2, 3 of Article 5 of Decree No. 1-CP dated October 18, 1992 have the authority to apply forms and levels of fines for administrative violations in the field of taxation within their jurisdiction. If they find that the case exceeds their authority, they must transfer it to the competent authority for resolution. If they find that the case does not fall under the jurisdiction of the tax sector, the head of the tax authority must transfer the file to the competent authority for resolution.

b) The heads of village, ward tax teams established pursuant to Circular No. 64-TC/TCCB dated October 29, 1992 of the Ministry of Finance also have the authority to impose administrative penalties in the field of taxation like the station chiefs according to Clause 1, Article 5 of Decree No. 1-CP dated October 18, 1992.

c) In cases where administrative violations in the field of taxation fall under the penalty authority of multiple agencies, the agency that first accepts the case will be the competent authority to impose penalties, except in cases stipulated in Clause 8, Article 5 of Decree No. 1-CP dated October 18, 1992, in which case the agencies currently handling the case must transfer the file to the tax authority with the authority to resolve the case.

d) Regarding the authority of the head of the tax district to impose administrative penalties in the field of taxation for export tax and import tax of small-scale border trade, the Ministry of Finance provides additional guidance as follows:

In some border districts, towns with significant volumes of exported and imported goods, the Director of the Provincial Tax Department may delegate the authority to the Director of the District Tax Department in border districts to impose fines up to two or three times the amount of evaded export and import tax of small-scale border trade.

2. Procedures for imposing administrative violation penalties in the tax field:

a) Warning shall be applied to individuals who violate for the first time or whose violations are due to multiple objective reasons or have multiple mitigating circumstances (two or more) as stipulated in Section 5, Part 1 of this Circular.

The decision to impose a warning shall be made in writing, and when deemed necessary, the competent authority imposing the penalty shall send the penalty decision to the local government where the violator resides or to the management agency of the violator.

b) Fine.

- If the fine is up to VND 20,000, there is no need to prepare an administrative violation record, nor to issue a penalty decision, but rather to immediately issue a receipt for the fine. The fine receipt must be handed over to the violator with one copy.

- If the fine exceeds VND 20,000, the competent authority (person) imposing the penalty must prepare an administrative violation record (according to the attached model). Within fifteen days from the date of preparing the record, the competent authority imposing the penalty must issue a penalty decision (according to the attached model).

- For decisions imposing a fine of VND 500,000 or more, one copy must be sent to the People's Procuracy at the same level.

- The penalty decision must be sent to the individual or organization being penalized no later than three days from the date of issuing the penalty decision. Individuals and organizations penalized for administrative violations in the field of taxation must execute the penalty decision immediately from the date of receiving the penalty decision.

- Within five days from the date the penalty decision becomes effective, if the individual or organization being penalized does not voluntarily comply, the head of the tax authority that issued the penalty decision must apply the following coercive measures:

+ Seize money from the bank accounts of individuals or organizations to pay taxes and fines.

The tax authority sends a letter along with the decision requesting the bank to seize the amount of money in the account of the entity to pay taxes and fines. The bank has the responsibility to implement the priority system for seizing tax and fine payments into the state budget account at the treasury.

+ Temporarily detain goods and evidence to ensure the collection of taxes and fines.

This measure can only be applied in certain special cases where, without temporarily detaining the goods and evidence, the taxes and fines cannot be collected.

All cases of temporarily detaining goods and evidence must be decided in writing by the head of the county-level tax authority (or equivalent). When implementing the temporary detention decision, a record of temporary detention of goods (Model CTT 30) must be prepared. If sealing is required, it must be done immediately in the presence of the owner or representative of the business. Goods and evidence temporarily detained must be handed over between tax officials, and the custodian must be responsible for any substitution, loss, or damage.

+ To seize assets for auction.

In cases requiring the seizure and sale of assets, the tax authority issuing the penalty decision must report and seek approval from the People's Committee at the same level and the higher-level tax authority. After obtaining the signature of the People's Committee at the same level, the tax authority will cooperate with the police force and the People's Procuracy to carry out the seizure and sale of assets according to the law.

- In all cases of administrative violations subject to monetary penalties, when collecting fines, the fine-collecting agency must use the fine receipts issued by the Ministry of Finance. The collected fines must be deposited into the state budget according to the prescribed chapters, types, items, and sub-items in the state budget manual. The management system for fine receipts and the principle of bonus for actual collections are implemented according to current state regulations.

c) Revocation of the business registration certificate.

- When deciding to revoke the right to use the business registration certificate, the tax authority must prepare an administrative violation record clearly stating the reason for the violation and request the immediate cessation of the violation.

- The revocation of the business registration certificate shall only be carried out upon a decision in writing by the competent authority as prescribed in Clause 4, Article 5 of Decree No. 1-CP dated October 18, 1992.

- The decision to revoke the right to use the business registration certificate must be sent to the person being penalized immediately after implementing the penalty decision and must notify the agency issuing the business registration certificate.

3. Complaints, denunciations, and the handling of complaints and denunciations.

The procedure for lodging complaints and resolving complaints regarding administrative violations in the field of taxation, and the procedure for resolving denunciations concerning abuse of power or other acts contrary to the law by tax collection agencies or persons authorized to impose administrative penalties in the field of taxation shall be implemented in accordance with Article 7 of Decree No. 1-CP dated October 18, 1992.

IV. REWARDS AND VIOLATION HANDLING

Rewards and administrative violation handling in the field of taxation shall be carried out in accordance with Articles 39 and 40 of the Administrative Violation Handling Ordinance dated November 30, 1989; Article 8 and Article 9 of Decree No. 1-CP dated October 18, 1992, and other legal documents stipulating reward systems and administrative violation handling in the field of taxation issued by the Government.

V. IMPLEMENTATION

1. Based on the guidelines set forth in this Circular, the Ministers, Heads of State Committees, Heads of other agencies under the Government, Chairpersons of People's Committees at all levels shall be responsible for organizing, directing, and supervising the implementation of Decree No. 1-CP dated October 18, 1992.

It is necessary to organize the thorough dissemination of the basic contents of these documents to leaders at all levels, management and tax collection staff, relevant industries, production and business establishments, and widely among the people to strictly implement Decree No. 1-CP dated October 18, 1992 and this Circular.

2. According to Article 15 of the Law on Export Tax and Import Tax dated December 26, 1991, the General Department of Customs shall be responsible for collecting export tax and import tax. Therefore, according to Clause 3, Article 20 of the aforementioned Law on Export Tax and Import Tax, the customs authority is the competent authority to impose administrative penalties in the field of taxation for violations of the Law on Export Tax and Import Tax.

To ensure that administrative penalties for violations related to export and import taxes are strictly enforced, the Ministry of Finance requests the General Department of Customs to base on Articles 20 of the Law on Export Tax and Import Tax, Article 17 of Decree No. 110-HĐBT dated March 31, 1992, and Decree No. 1-CP dated October 18, 1992, and together with the Ministry of Finance to provide detailed guidance on the authority to impose administrative penalties in the field of taxation for violations related to export and import taxes by customs authorities at all levels.

3. This Circular takes effect from the date of issuance.

During the implementation process, localities encountering difficulties or obstacles should promptly report to the Ministry of Finance (General Department of Taxation) for research and guidance on solutions.

Phan Van Dinh (Signed)

 

SOCIALIST REPUBLIC OF VIET NAM
District Tax Office Independence - Freedom - Happiness

No.:.../BB

RECORD

VIOLATIONS

Today, the...day of the...month of the...year..., at...hours...at...

We include:

1. Position

Decree

2.

Decree

3.

Decree

Conducting administrative record-keeping

Witnessed by Mr./Ms.

Fax:

ID card number date place of issuance

Name of the violator (or representative of the violating organization) in administrative matters

Fax:

Content of the violation:

Statement of the violator (or representative of the violating organization)

This record is made in two copies, one given to the party concerned.

During the inspection, the inspection team did not damage or lose any property of the establishment.

The record was read aloud for everyone to hear and agreed upon by signatures.

The violator (or representative if any of the violating organization)

...Number:...DECISION TO HAND OVER EVIDENCE AND MEANS OF ADMINISTRATIVE VIOLATIONS IN THE FIELD OF PLANT PROTECTION AND INSPECTION

Pursuant to the Decision on administrative violation handling number.../QDXP dated... month... year…of …

 

Tax Department District Tax Office

SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness Hanoi, the...day of the...month of the...year...

 

(Tax Branch)

(Director of the Tax Revenue Office...)

- On the basis of Decree No. 281-HĐBT dated August 7, 1990 of the Council of Ministers on the establishment of the national tax collection system under the Ministry of Finance

- On the basis of Circular No. 38-TC/TCCB dated August 25, 1990 of the Ministry of Finance on the functions, tasks, and organizational structure of the national tax collection system under the Ministry of Finance.

- On the basis of Decree No. 1-CP dated October 18, 1992 of the Government on the regulations for imposing administrative penalties in the field of tax payment.

- On the basis of the administrative violation record No. dated of

Considering the nature and extent of the violation of

DECISION:

Article 1.

Imposing a fine according to Point Clause Article of Decree No. 1-CP dated October 18, 1992

Imposing a fine according to Point Clause Article of Decree No. 1-CP dated October 18, 1992

Total

For Mr./Ms.

Fax:

Article 2. - Mr./Ms....representative

Shall be responsible for paying the amounts specified in Article 1 into the state budget at...within five days from the date of receipt of the decision. If not voluntarily executed, the tax authority will apply coercive measures in accordance with current laws.

Article 3. -

and Mr./Ms. shall be responsible for enforcing this decision.

Place of receipt Director (Tax Revenue Office Director)

- As Article 3

- To be filed

General Department of Taxation SOCIALIST REPUBLIC OF VIET NAM

Tax Department...INDEPENDENCE - FREEDOM - HAPPINESS

Tax Revenue Office...---------------------------------------------------------------

No.:.../GB...dated...day of the...month of the...year...

NOTICE

(The...time)

Respectfully submitted to:

Fax:

Request Mr./Ms. to immediately submit the tax declaration form

(accountant report...)

to the tax collection agency.

General Department of Taxation SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

-----------------------------------------------

Tax Office...

Tax Revenue Office...dated...day of the...month of the...year...

No.: /GB

NOTICE

(The...time)

Respectfully submitted to:

Fax:

On the basis of Point a, Clause 3, Article 1 of Decree No. 1-CP dated October 18, 1992 on the regulations for imposing administrative penalties in the field of taxation and Point h, Subsection 1.5, Part II of Circular No...TC/TCT dated..., the Tax Department... (Tax Revenue Office...) requires Mr./Ms. ...to immediately submit the tax declaration form... (accountant report...) after receiving this notification.

In case Mr./Ms. does not comply with the above request, Mr./Ms. will be subject to administrative penalties in accordance with the law.

Director (Tax Revenue Office Director)