This circular guides the imposition of administrative penalties related to the loss of tax receipts and stamps based on Decree No. 185/2004/NĐ-CP. Accordingly, Article 27 of the Tax Stamp Management and Usage Regulations is no longer applicable, and disciplinary measures will be taken against officials and civil servants who violate.
Đối tượng áp dụng
General Department of Taxation of provinces and centrally-administered cities
Các điểm cốt lõi
- Individuals or entities that lose tax receipts and stamps are no longer subject to administrative penalties under Article 27 of the Tax Stamp Management and Usage Regulations.
- If fines for losing tax receipts were paid previously, such payments will not be refunded.
- Officials and civil servants who lose tax receipts and stamps shall be disciplined in accordance with the Civil Servant Law.
🌐 Tác động xã hội từ văn bản này
- Reduce financial burdens on individuals and organizations that violate due to no longer being subject to administrative penalties.
- Strengthen discipline for officials and civil servants regarding the management of tax receipts and stamps.
❓ Câu hỏi thường gặp
Will there be an administrative penalty if a tax receipt is lost?
No, from the date Decree No. 185/2004/NĐ-CP takes effect.
If fines for losing a tax receipt were paid previously, will they be refunded?
No, payments made previously will not be refunded.
How will violators among officials and civil servants be treated?
They shall be disciplined in accordance with the Civil Servant Law.
Toàn văn
Circular
No. 13344/BTC-TCT dated October 24, 2005
Regarding the administrative penalty for losing tax stamps and receipts
To: Tax Departments of provinces and centrally-administered cities
Recently, some Tax Departments have inquired about the administrative penalties for losing tax receipts and stamps. In response to this matter, the Ministry of Finance has the following opinion:
Decree No. 185/2004/NĐ-CP dated November 4, 2004 of the Government stipulates on administrative penalties in the field of accounting and does not include provisions for penalizing the loss of accounting documents. Therefore, Article 27 of the Tax Stamp Management and Usage Regulations issued by Decision No. 30/2001/QĐ-BTC dated April 13, 2001 of the Minister of Finance is no longer in line with Decree No. 185/2004/NĐ-CP mentioned above and thus has ceased to be effective.
Accordingly, from the date Decree No. 185/2004/NĐ-CP takes effect, administrative penalties as stipulated in Article 27 of the Tax Stamp Management and Usage Regulations will no longer be enforced. In cases where fines have already been imposed for lost receipts and paid into the State budget, such payments will not be refunded. Officials who lose tax stamps or receipts shall be disciplined according to the Civil Servant Law.
The Ministry of Finance hereby informs the Tax Departments of provinces and centrally-administered cities to note and implement this directive.
Deputy DirectorMinister
Deputy Minister
Truong Chi Trung
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