This document provides detailed guidance on the delegation of authority to sign penalty decisions, fines for tax evasion under fifty million dong, and procedures for compiling violation records for tax authorities.
Các điểm cốt lõi
- The Director of the Tax Department or the Head of a Tax Branch may delegate authority in writing to their deputy to sign administrative penalty decisions pursuant to Article 41 of the Administrative Violation Handling Ordinance.
- Penalties for tax evasion under fifty million dong are implemented according to Article 11 of Decree No. 100/2004/NĐ-CP, and cases exceeding fifty million dong shall be referred to competent authorities for criminal prosecution.
- Upon discovering administrative violations, an administrative violation record must be compiled in accordance with Decree No. 134/2003/NĐ-CP; during the inspection or audit process, findings are recorded directly into the conclusion report without needing to compile a separate violation record.
- The inspection and audit conclusion report serves as the basis for issuing an administrative penalty decision on tax violations without having to recompile an administrative violation record according to Circular No. 41/2004/TT-BTC.
- Administrative penalties in the field of taxation are implemented pursuant to Decree No. 100/2004/NĐ-CP and Circular No. 41/2004/TT-BTC.
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❓ Câu hỏi thường gặp
When absent, who may the Director of the Tax Department or the Head of a Tax Branch delegate authority to sign administrative penalty decisions on tax violations?
Delegation by written authorization to their deputy pursuant to Article 41 of the Administrative Violation Handling Ordinance.
What is the fine amount for tax evasion under how many million dong?
Under fifty million dong, cases exceeding fifty million dong shall be referred to competent authorities for criminal prosecution.
When discovering administrative violations in the field of taxation, what record must be compiled?
An administrative violation record must be compiled according to Decree No. 134/2003/NĐ-CP; during inspection or audit processes, findings are recorded directly into the conclusion report.
Must an administrative violation record be recompiled based on the inspection and audit conclusion report?
There is no need to recompile an administrative violation record according to the model attached in Circular No. 41/2004/TT-BTC.
Administrative penalties in the field of taxation are implemented pursuant to which documents?
Pursuant to Decree No. 100/2004/NĐ-CP and Circular No. 41/2004/TT-BTC.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NUMBER 15242 TC/TCT DATED DECEMBER 24, 2004
REGARDING GUIDELINES FOR ADMINISTRATIVE PENALTIES IN TAX VIOLATIONS
RESPECTED: Provincial Tax Bureaus and Municipalities Directly Under the Central Government
The Ministry of Finance has received several comments regarding the implementation of Decree No. 100/2004/NĐ-CP dated February 25, 2004, issued by the Government on administrative penalties in tax matters, and Circular No. 41/2004/TT-BTC dated May 18, 2004, issued by the Ministry of Finance guiding administrative penalties in tax matters. The Ministry of Finance hereby provides guidance as follows:
1- Delegation to sign decisions on administrative penalties in tax matters:
The Director of the Tax Bureau and the Chief Inspector of the Tax Inspection Division may delegate in writing to their deputies to sign decisions on administrative penalties in tax matters when they are absent, and must bear responsibility for such decisions according to Article 41 of the Administrative Violation Handling Ordinance No. 44/2002/PL-UBTVQH10.
2- Regarding the level of penalty for tax evasion:
The imposition of penalties on acts of tax evasion shall be carried out in accordance with Article 11 of Decree No. 100/2004/NĐ-CP dated February 25, 2004, issued by the Government regarding administrative penalties in tax matters. The amount of tax evaded subject to an administrative penalty is less than fifty million Vietnamese dong (VND). In cases where the amount of tax evasion reaches fifty million VND or more, the tax authority shall transfer the case file to the competent authority for criminal prosecution according to Article 161 of the Penal Code.
3- Regarding the issuance of administrative violation records:
When an administrative violation is discovered, an administrative violation record must be established in accordance with Decree No. 134/2003/NĐ-CP dated November 14, 2003. In cases where a tax authority discovers acts of administrative violations during the implementation of inspection and audit decisions, such acts shall be recorded in the conclusion report according to the prescribed format. This record serves as the basis for issuing an administrative penalty decision without having to establish another administrative violation record according to Circular No. 41/2004/TT-BTC mentioned above.
The Ministry of Finance hereby informs the Tax Bureaus and requests their compliance.
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