Decision No. 383/QD-BTC corrects Point 2.1c of Circular No. 05/2009/TT-BTC of the Ministry of Finance, amending the fine amount for the act of incorrectly declaring taxes not exceeding twice the authority to impose penalties of the Customs Branch Director.
Key points
- The act of incorrectly declaring taxes will not be subject to other violations unless the fine amount exceeds twice the authority to impose penalties of the Customs Branch Director.
- The fine amount for the act of incorrectly declaring taxes shall not exceed twice the authority to impose penalties of the Customs Branch Director as stipulated in the Administrative Violation Handling Ordinance.
🌐 Social impact of this document
- Adjusting the fine amount for the act of incorrectly declaring taxes, reducing the burden on enterprises while still ensuring the strictness of the law.
- Enhancing tax management effectiveness through adjustments to penalty regulations.
❓ Frequently asked questions
What is the fine amount for the act of incorrectly declaring taxes?
According to the Decision, the fine amount shall not exceed twice the authority to impose penalties of the Customs Branch Director as stipulated in the Administrative Violation Handling Ordinance.
Which acts will be subject to other violations?
The act of incorrectly declaring taxes will not be subject to other violations unless the fine amount exceeds twice the authority to impose penalties of the Customs Branch Director.
When does this Decision take effect?
This Decision takes effect from January 1, 2009.
Who is responsible for implementing this Decision?
The General Director of the General Department of Customs, the Head of the Office of the Ministry of Finance, the Heads of units under the Ministry of Finance, and related units are responsible for implementing this Decision.
Which point of Circular No. 05/2009/TT-BTC does this Decision amend?
This Decision amends Point 2.1c of Circular No. 05/2009/TT-BTC, specifically regarding the fine amount for the act of incorrectly declaring taxes.
Full text
DECISION
Regarding the correction of Point 2.1c of Circular No. 05/2009/TT-BTC dated January 13, 2009 of the Ministry of Finance
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THE MINISTER OF FINANCE
Pursuant to the Law on Legislative Documents dated June 3, 2008, No. 17/2008/QH12;
Pursuant to Decree No. 104/2004/NĐ-CP dated March 23, 2004 of the Government on the Official Gazette of the Socialist Republic of Vietnam;
Pursuant to the 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 General of the General Department of Customs;
DECISION:
Article 1. The incorrect point 2.1c of Circular No. 05/2009/TT-BTC dated January 13, 2009 of the Ministry of Finance is corrected as follows:
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“ 2.1… c) Not subject to penalties for other violations (including false declarations leading to underpayment of taxes due or overpayment of tax exemptions, reductions, or refunds) with a fine Decree within the penalty authority of CDirector Cthe customs office as stipulated in the Administrative Violation Handling Ordinance; Or not subject to penalties more than three times with a fine within the authority of the Head of the Customs Office”. |
“2.1… c) Not subject to penalties for other violations (including false declarations leading to underpayment of taxes due or overpayment of tax exemptions, reductions, or refunds) with a fine not exceeding twice the penalty authority of the Head of the Customs Office as stipulated in the Administrative Violation Handling Ordinance".
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Article 2. This Decision takes effect from January 1, 2009. The Director of the General Department of Customs, the Head of the Ministry of Finance's Office, the Heads of units under the Ministry of Finance, and related units shall be responsible for implementing this Decision./.
DEPUTY MINISTER
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