Decision No. 180-TTg of the Government stipulates the establishment of a fund to combat unlawful business practices, including sources of revenue and methods of using the fund. The fund is established from confiscated money, fines, and hidden taxes, aimed at supporting inspection, supervision, and handling of unlawful business practices.
적용 범위
State agencies at all levels have the direct responsibility to inspect and supervise the market to prevent unlawful business practices.
핵심 사항
- State agencies are permitted to establish a fund to combat unlawful business practices from 30% of the total amount of revenue from selling seized goods and fines (Article 1).
- The fund includes 25% for rewarding individuals directly involved in combating unlawful business practices, with a maximum of 600,000 VND/month (Article 4).
- Ten percent of the fund shall be transferred to the superior management agency to establish a fund to combat unlawful business practices within the industry (Article 4).
- The fund is established from sources such as hidden tax revenues, fines, and proceeds from the sale of seized goods and items (Article 2).
- Tax authorities must deposit the collected funds into a temporary holding account of the tax authority or customs department before establishing the fund (Article 5).
🌐 이 문서의 사회적 영향
- Positive impact: Supporting efforts to combat smuggling, commercial fraud, and other unlawful business practices.
- Negative impact: Costs associated with establishing the fund may increase the burden on businesses during the process of paying fines and hidden taxes.
❓ 자주 묻는 질문
Which agencies are authorized to establish a fund to combat unlawful business practices?
State agencies at all levels with the direct responsibility to inspect and supervise the market to prevent unlawful business practices (Article 1).
From which sources is the fund established?
The fund is established from 30% of the total amount of revenue from selling seized goods and fines after deducting investigation and verification costs (Article 2).
What is the maximum reward for individuals combating unlawful business practices?
The highest individual reward does not exceed 600,000 VND/month (Article 4).
When does this decision take effect?
This decision takes effect from the date of issuance and revokes any conflicting regulations (Article 6).
What must the tax authority do before establishing the fund?
The tax authority must deposit the collected funds into a temporary holding account of the tax authority or customs department before establishing the fund (Article 5).
전문
DECISION OF THE PRIME MINISTER
ON THE ESTABLISHMENT OF FUNDS TO COMBAT ILLEGAL BUSINESS PRACTICES.
REGARDING THE ESTABLISHMENT OF FUNDS TO COMBAT ILLEGAL BUSINESS PRACTICES.
PRIME MINISTER
Pursuant to the Law on the Organization of the Government dated September 30, 1992;
Pursuant to Article 39 of the Administrative Offense Sanction Decree dated December 7, 1989;
To meet the requirements for combating illegal business practices under current circumstances;
At the proposal of the Minister of Finance,
DECISION:
Article 1
State agencies at all levels assigned the direct task of inspecting and supervising the market to combat speculative activities, smuggling, or transporting goods across borders illegally, selling prohibited items, producing and selling counterfeit goods, engaging in unauthorized business operations, evading taxes, and tax evasion (collectively referred to as illegal business practices) are permitted to establish funds to combat illegal business practices.
Article 2
Funds to combat illegal business practices shall be established from the following sources:
a) Allocating 30% of the total revenue from the sale of confiscated goods and fines after deducting expenses for investigation, verification, unloading, transportation, storage, inspection, and appraisal of goods and evidence, and compensation for losses due to objective reasons.
b) Allocating 2% of the amount of hidden taxes discovered and recovered from state-owned enterprises.
c) Allocating 5% of the amount of hidden taxes discovered and recovered from other businesses and individual traders.
Such funds may only be established according to the ratios specified in points a, b, and c above after administrative penalties have been imposed by competent authorities or decisions rendered, with revenues collected into the budget and without any objections within the time frame stipulated by law.
In cases where taxes are collected periodically based on tax payment notices, urging overdue tax payments, or imposing fines for late tax payments, such revenues shall not be allocated to establish this fund.
Article 3
Funds to combat illegal business practices are national financial funds, which must be deposited into a separate account opened at the State Treasury by the agencies mentioned in Article 1, and are subject to supervision and oversight by the same-level financial authority as state-provided funding.
Article 4
Funds to combat illegal business practices can only be directly used for inspection, supervision, and handling of illegal business practices as follows:
1- Allocate 25% for periodic or case-by-case rewards to individuals who directly contribute to combating illegal business practices. The highest individual reward shall not exceed 200,000 dong per case, 600,000 dong per month.
2- Allocate 65% to supplement operational costs for combating illegal business practices and to purchase necessary equipment for work as guided by the Ministry of Finance.
3- Allocate 10% to be submitted to the higher-level management agency to establish a fund to combat illegal business practices in the industry.
At year-end, a settlement of the fund must be made with the financial authority.
Article 5
All revenues from the sale of temporarily detained or confiscated goods, fines, and hidden taxes from violations must be deposited into a temporary holding account opened at the State Treasury by the tax authority. For cases directly inspected and discovered by the Customs Department, the revenues must be deposited into a temporary holding account opened at the State Treasury by the Customs Department.
The tax authority shall base the establishment of funds for relevant agencies on the decision to handle violations, the amount deposited into the temporary holding account, and the provisions of Articles 2, 3, and 4 of this Decision. After establishing the fund, the remaining amount must be transferred entirely from the temporary holding account into the state budget.
Article 6
This Decision takes effect from the date of signing and abolishes the following provisions: Directive No. 230-CT dated September 7, 1989; Directive No. 133-CT dated May 5, 1990; Directive No. 388-CT dated November 10, 1990; Directive No. 405-CT dated November 19, 1990, and other provisions contrary to this Decision.
For violations discovered before this Decision but not yet handled, the establishment of funds and rewards shall be applied according to this Decision.
, Clause 1, Clause 2 Article 7a of this Regulation.
The Minister of Finance shall provide detailed guidance on the implementation of this Decision.
Article 8
Ministers of Ministries, Heads of agencies equivalent to ministries, and heads of government-affiliated agencies, Chairmen of People's Committees of provinces and centrally-administered cities are responsible for implementing this Decision./.
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