Circular No. 186/2013/TT-BTC guiding the implementation of administrative penalties for violations in the management of fees and charges.

 

CIRCULAR

Guidelines for Implementing Administrative Penalties

in the field of fee and charge management

Pursuant to the Law on Handling Administrative Violations No. 15/2012/QH13 dated June 20, 2012;

Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

Pursuant to Decree No. 109/2013/NĐ-CP dated September 24, 2013 of the Government on administrative penalties for violations in the fields of price, fee, charge, and invoice;

Pursuant to Decree No. 81/2013/NĐ-CP dated July 19, 2013 of the Government detailing certain provisions and measures to implement the Law on Handling Administrative Violations;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges; and Decree No. 24/2006/NĐ-CP dated March 6, 2006 amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Tax Policy Department;

The Minister of Finance issues this Circular guiding the implementation of administrative penalties in the field of fee and charge management as follows:

Article 1. Scope of Regulation

This Circular guides the implementation of administrative penalties in the field of fee and charge management concerning the contents of administrative violations, forms of penalty, fines, measures to remedy consequences for each administrative violation, and the authority to impose administrative penalties in the field of state management of fees and charges.

Article 2. Applicability

This Circular applies to the following subjects:

1. Organizations and individuals committing administrative violations in the field of fee and charge management.

2. Organizations and individuals with the authority to impose administrative penalties as stipulated in this Circular.

3. Other organizations and individuals related to administrative penalties as stipulated in this Circular.

Article 3. Forms of Penalty, Fine Amounts, and Measures to Remedy Consequences

1. Organizations and individuals committing administrative violations in the field of fee and charge management shall be subject to one of the following main forms of penalty:

a) Warning shall be applied to acts that do not cause serious consequences and are first-time violations of the provisions set forth in Clause 1, Article 4; Clause 1, Article 6; Point a, Clause 1, Article 12; Clause 1, Article 13; and Clause 1, Article 14 of this Circular.

b) Fine shall be applied to acts violating the provisions from Article 4 to Article 14 of this Circular, except for cases specified in Point a of this clause.

2. The fine amounts prescribed from Article 4 to Article 14 of this Circular apply to individuals. For the same act of violation, the fine amount for organizations shall be twice the fine amount for individuals.

3. The maximum fine amount for individuals is VND 50,000,000, and for organizations is VND 100,000,000.

4. In addition to being subject to the main form of penalty, individuals and organizations committing administrative violations shall also be subject to one of the following measures to remedy consequences:

a) Compel the full refund of all fees and charges collected due to non-compliance with laws on fees and charges to the payer of fees and charges. If the payer cannot be identified, the amount shall be paid into the State budget.

b) Compel the payment into the State budget of the entire amount obtained through violations of the prescribed fee and charge collection rates.

Article 4. Acts Violating Registration and Declaration of Fees and Charges

1. Warning shall be imposed in the case of first-time violations for failing to register or declare within the time limit prescribed by law on fees and charges.

2. A fine of VND 500,000 to VND 1,000,000 shall be imposed in the case of repeated violations (from the second occurrence onwards) for failing to register or declare within the time limit prescribed by law on fees and charges.

3. A fine of VND 1,000,000 to VND 3,000,000 shall be imposed for the act of incorrectly or incompletely declaring items required in fee and charge collection and payment reports or accounting documents provided to state management agencies as prescribed.

4. A fine of VND 3,000,000 to VND 5,000,000 shall be imposed for the act of failing to register or declare fee and charge collection and payment with state management agencies as prescribed.

Article 5. Violation of the provision on publicizing the fee and tax collection system. construction costs;

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

1. Not posting or not publicly announcing the collection system according to the laws on fees and taxes at the location where fees and taxes are collected or paid, in a convenient position for the payers to recognize.

2. Posting or announcing contents that do not comply with the laws on fees and taxes; posting or announcing unclearly causing confusion for the payers.

Article 6. Violation of the provisions on paying fees and taxes.

1. Warning shall be imposed for the act of not complying with the notice of payment of fees and taxes issued by the tax authority; the deadline for paying fees and taxes.

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

Article 7. Violation of the provisions on the amount of fees and taxes.

1. For the act of collecting fees and charges not in accordance with the prescribed levels of fees and charges under the law:

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

b) A fine of VND 1,000,000 to less than VND 3,000,000 shall be imposed for violations involving an amount 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 shall be imposed for violations involving an amount 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 shall be imposed for violations involving an amount 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 shall be imposed for violations involving an amount 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 shall be imposed for violations involving an amount from VND 300,000,000 or more.

2. Measures to remedy consequences:

a) Order to refund the entire amount of fees and taxes collected due to non-compliance with the laws on fees and taxes to the payer. In case the payer cannot be identified, it shall be deposited into the state budget;

b) Compel the payment into the State budget of the entire amount obtained through violations of the prescribed fee and charge collection rates.

Article 8. Violation of the provisions on exemption and reduction of fees and taxes.

1. A fine shall be imposed for the act of falsely declaring or fabricating documents to obtain exemptions or reductions of fees and taxes. 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 falsely declaring or fabricating documents to obtain benefits from the implementation of policies on exemption and reduction of fees and taxes:

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

b) A fine of VND 1,000,000 to less than VND 3,000,000 shall be imposed for violations involving a benefit amount 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 shall be imposed for violations involving a benefit amount 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 shall be imposed for violations involving a benefit amount 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 shall be imposed for violations involving a benefit amount 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 shall be imposed for violations involving a benefit amount from VND 300,000,000 or more.

3. Measures to remedy consequences: Order to deposit the entire amount obtained due to violation of this Article into the state budget.

Article 9. Acts violating regulations on managing and using fees and charges from the state budget for cases where fees and charges are assigned or delegated to collect

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

a) A fine of VND 500,000 to less than VND 1,000,000 for the act of misusing fees and charges in violation of the law with a value under VND 10,000,000;

b) A fine of VND 1,000,000 to less than VND 3,000,000 for the act of misusing fees and charges in violation of the law 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 the act of misusing fees and charges in violation of the law 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 the act of misusing fees and charges in violation of the law 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 the act of misusing fees and charges in violation of the law 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 the act of misusing fees and charges in violation of the law with a value from VND 300,000,000 or more.

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

Article 10. 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 the act of accepting printing 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 the act of accepting printing or self-printing receipts with duplicate symbols and numbers.

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

Article 11. 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 the act of using receipts without registering with the competent state agency as prescribed.

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

Article 12. Acts violating regulations on using fee and charge receipts

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

a) Warning penalty 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 the act of not issuing a receipt when collecting fees and charges, except in cases where collecting fees and charges does not require issuing a receipt.

3. A fine for the act 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 the act 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 the act of using expired receipts.

6. A fine of VND 2,000,000 to less than VND 4,000,000 for each receipt for the act of erasing or altering the contents of the indicators in used receipts.

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

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

Article 13. Acts violating regulations on the management of fee and tax receipt vouchers

1\. A warning shall be imposed for acts of submitting usage, payment, and settlement reports on receipt vouchers late; storing and preserving receipt vouchers 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 acts of submitting usage, payment, and settlement reports on receipt vouchers late; storing and preserving receipt vouchers 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 acts of failing to submit usage, payment, and settlement reports on receipt vouchers.

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

Article 14. Acts of losing, giving away, or selling fee and tax receipt vouchers

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

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

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

4\. In cases of giving away or selling used vouchers:

a) A fine of from VND 1,000,000 to less than VND 2,000,000 shall be imposed for each receipt with recorded amounts below 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 with recorded amounts 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 with recorded amounts from VND 5,000,000 or more.

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

6\. Remedial measures: Compel the violator to pay into the state budget the entire amount obtained from the violation as stipulated in Clauses 1, 2, 3, 4, and Clause 5 of this Article.

Article 15. Competence to issue administrative violation records and impose administrative penalties

1\. The competence to issue administrative violation records shall be implemented in accordance with Article 41 of Decree No. 109/2013/NĐ-CP dated September 24, 2013, of the Government on administrative penalties for violations in the field of price, fee, tax, and invoice management.

2\. The competence to impose administrative penalties in the field of fee and tax management shall be implemented in accordance with Article 43 of Decree No. 109/2013/NĐ-CP dated September 24, 2013, of the Government.

Article 16. Procedures for issuing administrative violation records and imposing administrative penalties

1\. The person authorized to issue administrative violation records, while performing their duties, has the right to issue administrative violation records regarding administrative violations within their assigned duties and responsibilities according to Model No. 01 issued together with this Circular.

2\. The person authorized to impose administrative penalties must issue a decision on administrative penalties according to Model No. 02 issued together with this Circular when implementing penalties.

Article 17. Implementation Organization

1\. This Circular takes effect from January 20, 2014, replacing Circular No. 06/2004/TT-BTC dated February 4, 2004, of the Ministry of Finance guiding the implementation of Decree No. 106/2003/NĐ-CP dated September 23, 2003, of the Government on administrative penalties for violations in the field of fees and taxes.

2\. During the implementation process, if there are difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and guidance.

 

 

..., day... month... year...

(Issued together with Circular No. 186/2013/TT-BTC)

 

ADMINISTRATIVE VIOLATION RECORD
IN THE FIELD OF FEES AND TAXES

Today, at …hours …on …day …month …year …

At...

We include:

1: …Position: …Place of work …

2: …Position: …Place of work …

Conducting the issuance of an administrative violation record in the field of fees and taxes against:

Mr./Mrs./Organization …(3)…; Occupation (field of activity): …

...............................................................................................................................................

Address: …

Identity Card/Passport/Establishment Decision or Business Registration Certificate number: …Issued on …At: …

Has committed the following administrative violations: …(4) …

...............................................................................................................................................

...............................................................................................................................................

With the presence of (if any):

1\. Mr./Mrs.: …

Permanent address (temporary residence): …

Identity Card/Passport number: …; Date of issue: …; Issuing authority …

2\. Mr./Mrs.: …

Permanent address (temporary residence) …

Identity Card (Passport) number: …Date of issue: …; Issuing authority …

Statement of the violator/administrator of the organization that violated: …

...............................................................................................................................................

The authorized person to issue the record has required Mr./Mrs./organization to immediately cease the violation.

Request Mr./Mrs./representative of the organization that violated to be present at …(5)…at …….hours …… day …month …year …to resolve the violation.

After reading the record, those present agree with the content of the record, have no other comments, and sign the record or provide other comments as follows: …

...............................................................................................................................................

Additional comments (if any): …(6)…

The record is made in duplicate with identical content and value, one copy is handed over to the violator/representative of the organization that violated and ………(7)…

This record consists of …pages, signed and confirmed by all present on each page.

 

 

Reason why the violator or representative of the organization that violated did not sign the record:

……(8) ....................................................................................................................................

Instructions:

(1): Name of the supervising agency;

(2): Name of the agency issuing the record;

(If the record is issued by the Chairman of the People's Committee at various levels, only the People's Committee of the province/city under central jurisdiction …, district/city under provincial jurisdiction …, commune … needs to be recorded without the need to record the supervising agency).

(3): If it is an organization, record the name and position of the representative of the organization that violated.

(4): Record specifically the date, time, month, year, location where the violation occurred; describe the violation behavior.

(5): Clearly record the address of the office where the individual or organization that violated must be present.

(6): Those who have different opinions about the content of the record must write their own opinion, reason for having a different opinion, sign, and clearly record their full name.

(7): Specifically record the people or organizations receiving the record.

(8): The person issuing the record must clearly record the reason why the person refused to sign the record.

 

Form No. 02

(Issued together with Circular No. 186/2013/TT-BTC)

 

Pursuant to …;

Administrative penalty in the field of fees and taxes

The Minister of Justice issues this Circular stipulating forms to be used in the process of applying administrative measures for educational discipline at commune, ward, town level, and measures for alternative administrative management at home for minors as follows:

Based on Decree No. 109/2013/NĐ-CP dated September 24, 2013, of the Government on administrative penalties for violations in the field of price, fee, tax, and invoice management.

Based on the Administrative Violation Record issued by …(4)…… at …… hours ……… day ……. month…..  year …… at …;

I, …(5)…; Position: …

Unit: ....

DECISION:

Article 1. Imposing administrative penalties on:

Mr./Mrs./Organization: …(6) …;

Occupation (Field of activity): …

Address: …

Identity Card/Passport/Establishment Decision or Business Registration Certificate number: …

Issued on: …At: …

With the following forms:

1\. Form of administrative penalty:

Warning/Fine with the amount of …VND.

(Written in words: …)

2\. Remedial measures (if any): …

Reason:

- There has been an administrative violation: …

As stipulated in point …Clause …Article …of Decree No. ……. dated …. month ….. year …of the Government on penalties for administrative violations in the field of prices, fees, charges, and invoices.

Circumstances related to the handling of the violation: …(7) …

Article 2. Mr./Mrs./Organization …must strictly comply with the Decision on Administrative Penalty within …days from the date of receipt of the Decision on Administrative Penalty on ….. month ... year …except in cases where compliance is deferred or …(8) ...

Beyond this period, if Mr./Mrs./Organization …intentionally fails to comply with the Decision on Administrative Penalty, enforcement measures will be taken.

The fine amount specified in Article 1 must be paid into account number …of the State Treasury …(9)…within ten days from the date of receipt of the Decision on Administrative Penalty.

Mr./Mrs./Organization …has the right to appeal or initiate legal proceedings against this Decision on Administrative Penalty in accordance with the provisions of the law.

Article 3. This Decision takes effect from …month …year …(10)

Within two working days from the date of signing, the Decision shall be sent to:

1. Mr./Mrs./Organization: …for compliance;

2. State Treasury …for collection of fines;

3: ...........................................................................................................................................

 

Instructions:

(1): Name of the supervising agency;

(2): Name of the agency issuing the record;

(If the Decision on Administrative Penalty is issued by the Chairman of People's Committees at various levels, it is only necessary to record the People's Committee of the province, centrally governed city …, district, city under provincial administration …… commune ... without the need to record the supervising authority).

(3): Record the name of the provincial administrative area;

(4): Name and position of the person drafting the record.

(5): Name of the person issuing the Decision on Administrative Penalty.

(6): If it is an organization, record the name and position of the representative of the violating organization.

(7): If there are multiple violations, specify each violation separately.

(8): Specify the reason clearly.

(9): Record the name and address of the State Treasury.

(10): Date of signing the Decision or the date when the authorized authority decides to impose the penalty.