This circular of the Ministry of Finance corrects a typographical error in Circular No. 89/1998/TT-BTC on value-added tax, concerning the conditions for initiating criminal proceedings against acts of tax violation. The document applies to state agencies and related organizations.
핵심 사항
- The Ministry of Finance corrects an error in Point 3 of Section I Part E of Circular No. 89/1998/TT-BTC on handling tax violations.
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LETTER
OF THE MINISTRY OF FINANCE NUMBER 203TC/VP DATED SEPTEMBER 10, 1999
REGARDING CORRECTION OF LEGAL DOCUMENTS
Dear: - Ministries, ministerial-level agencies, and government agencies
- People's Committees of provinces and centrally-administered cities
- Departments of Finance and Prices, Taxation Services of provinces,
centrally-administered cities
The Ministry of Finance issued Circular No. 89/1998/TT-BTC dated June 27, 1998 to guide the implementation of Government Decree No. 28/1998/NĐ-CP dated May 11, 1998 detailing the implementation of the Law on Value Added Tax. Point 3, Section I, Part E - "Handling Violations" of this Circular provides:
"3-... evading taxes in large amounts or having been administratively sanctioned for tax violations and still committing serious other violations shall be criminally prosecuted according to the provisions of law."
Due to typographical errors during typing, the content above is corrected as follows:
"3-... evading taxes in large amounts or having been administratively sanctioned for tax violations and still violating or engaging in serious other violations shall be criminally prosecuted according to the provisions of law."
The Ministry of Finance apologizes for the aforementioned error and hereby informs relevant agencies to guide units in implementation.
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