Decision No. 93/QD-BTC Regarding the correction of Appendix No. 1 issued together with Circular No. 61/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of handling violations of tax laws

DECISION

Regarding the correction of Appendix No. 1 issued together with Circular No. 61/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of handling violations of tax laws

--------------------------

THE MINISTER OF FINANCE

Pursuant to the Law on Legislative Decrees dated November 12, 1996; the Law Amending and Supplementing Certain Provisions of the Law on Legislative Decrees dated December 16, 2002;
BASED ON 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 Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Circular Jointly Issued No. 55/2005/TTLT-BNV-VPCP dated May 6, 2005 of the Ministry of Home Affairs and the Office of the Government guiding the format and technical presentation of documents;
At the proposal of the Director General of the State Revenue Administration,

DECISION:

Article 1. Correcting some contents in Appendix No. 1 issued together with Circular No. 61/2007/TT-BTC dated June 14, 2007 guiding the implementation of handling violations of tax laws: List of certain sample records and decisions used in administrative penalties for tax law violations; Sample decisions numbered: 07; 08; 09; 10; 11; 12; 13, specifically:

1) List of certain sample records and decisions used in administrative penalties for tax law violations:

At item number 2 printed is:"2. Sample No. 02: Decision on administrative penalty for tax law violations in the form of warning."

Amend to read: "2. Sample No. 02: Record of sealing, opening seals on taxes."

2) Sample Nos.: 07; 08; 09; 10; 11; 12; 13:

Amend the document code, authority to issue the document, recipient, and some contents of the aforementioned samples according to the format and technical presentation of documents as guided by Circular Jointly Issued No. 55/TTLT-BNV-VPCP dated May 6, 2005 of the Ministry of Home Affairs and the Office of the Government guiding the format and technical presentation of documents (the amended samples are attached to this Decision).

Article 2. This Decision takes effect from the date of signature. The Director of the General Department of Taxation, the Head of the Office of the Ministry of Finance, the Heads of units under the Ministry of Finance, and related units shall be responsible for implementing this Decision./.

 

SAMPLE NO. 07

Pursuant to …;

ON THE ADMINISTRATIVE PENALTY FOR TAX LAW VIOLATIONS IN THE FORM OF WARNING
(Simplified procedure)

.........................⁽⁴⁾............................

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;
Pursuant to Ordinance No. 44/2002/PL-UBTVQH10 on Administrative Violations dated July 2, 2002;
Pursuant to Article...of Decree No. 98/2007/NĐ-CP dated June 7, 2007 of the Government stipulating the handling of violations of tax laws and enforcement of administrative decisions on taxes;
Based on…;
Considering the administrative violation committed by ⁽⁵⁾...,

DECISION:

Article 1. Warning is imposed on:

Mr./Mrs./Organization ⁽⁶⁾: ............................................................................................... ;

Occupation (field of activity):...;

Address:...; Tax Code (if applicable)...;

Identity Card No./Decision on Establishment or Registration...;

Issued on...at...;

Reason:

Has committed the following administrative violation: ⁽⁷⁾........................................................................

As stipulated in point..., clause..., Article...of Decree No. 98/2007/NĐ-CP dated June 7, 2007 stipulating the handling of violations of tax laws and enforcement of administrative decisions on taxes.

Related circumstances in resolving the violation:...

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

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

Article 2. This Decision takes effect from the date of signature.

This Decision is sent to:

Mr./Mrs./Organization ⁽⁸⁾...for compliance;

...for monitoring and implementation.

This Decision consists of...pages, stamped across all pages./.

 

SAMPLE NO. 08

Pursuant to …;

ON THE ADMINISTRATIVE PENALTY FOR TAX LAW VIOLATIONS IN THE FORM OF FINES
(Simplified procedure)

............................⁽⁴⁾...........................

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;
Pursuant to Ordinance No. 44/2002/PL-UBTVQH10 on Administrative Violations dated July 2, 2002;
Pursuant to Article...of Decree No. 98/2007/NĐ-CP dated June 7, 2007 of the Government stipulating the handling of violations of tax laws and enforcement of administrative decisions on taxes;
Based on…;
Considering the administrative violation committed by ⁽⁵⁾...,

DECISION:

Article 1. Imposing administrative penalty through simplified procedure on:

Mr./Mrs./Organization ⁽⁶⁾................................................................................................ ;

Occupation (field of activity):...;

Address:...; Tax Code (if applicable):...;

Identity Card No./Decision on Establishment or Registration...;

Issued on:...at:...;

In the form of fine with the amount of fine being:...VND

(Written in words:...)

Reason:

- Has committed the following administrative violation: ⁽⁷⁾......................................................................

The act of Mr./Mrs./Organization...has violated the provisions at point...clause...Article...of Decree No. 98/2007/NĐ-CP dated June 7, 2007 of the Government stipulating the handling of violations of tax laws and enforcement of administrative decisions on taxes.

Related circumstances in resolving the violation:...

Article 2. Mr./Mrs./Organization...must strictly comply with this Administrative Penalty Decision within ten days from the date of receipt of the Administrative Penalty Decision on day...month...year..., except in cases where... ⁽⁸⁾Beyond this period, if Mr./Mrs./Organization...deliberately fails to comply with the Administrative Penalty Decision, it will be enforced compulsorily.

The fine amount specified in Clause 1 must be paid immediately to the person issuing the Administrative Penalty Decision and a receipt for payment of the fine or at the Fine Collection Point No...of the State Treasury... ⁽⁹⁾ within ten days from the date of receipt of the Administrative Penalty Decision.

Mr./Mrs./Organization...has the right to appeal or sue against this Administrative Penalty Decision in accordance with the law.

Article 3. This Decision takes effect from the date of signature.

This Decision is handed over to:

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

2. State Treasury...to collect fines;

3. .........................................................................................................................

This Decision consists of...pages, stamped across all pages./.

SAMPLE NO. 09

 

Pursuant to …;

ON THE ADMINISTRATIVE PENALTY FOR TAX LAW VIOLATIONS

................................⁽⁴⁾................................
Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;
Pursuant to Ordinance No. 44/2002/PL-UBTVQH10 on Administrative Violations dated July 2, 2002;
Pursuant to Article...of Decree No. 98/2007/NĐ-CP dated June 7, 2007 of the Government stipulating the handling of violations of tax laws and enforcement of administrative decisions on taxes;
Based on…;
Pursuant to the Administrative Violation Record established by ⁽⁵⁾...at...hours...day...month...year...at...,

DECISION:

Article 1. Imposing administrative penalties on:

Mr./Mrs./Organization^([5]):.................................................................................................

Occupation (field of activity):...

Address:...Tax Code (if applicable)...;

Identity Card No./Decision on Establishment or Registration...

Issued on:...at...;

With the following forms:

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

1. Main form of penalty:

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

Warning/fine with the amount of fine being:...VND.

(Written in words:...).

2. Additional form of penalty (if any):

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

a) Revocation of license or practice certificate:...

b) Confiscation of items or means used in committing administrative violations including:...

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

3. Measures to remedy consequences (if any):

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

a) Amount of back taxes due: (VAT:..., Excise Duty:..., Corporate Income Tax:..., Property Tax...) by each tax type

b) Other measures to remedy consequences:

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

Reason:

- Has committed the following administrative violation:^([6]).......................................................................

As stipulated in point...clause...Article...of Decree No. 98/2007/NĐ-CP dated June 7, 2007 stipulating the handling of violations of tax laws and enforcement of administrative decisions on taxes.

Related circumstances in resolving the violation:...

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

Article 2. Mr./Mrs./Organization...must strictly comply with this Administrative Penalty Decision within ten days from the date of receipt of the Administrative Penalty Decision on day...month...year..., except in cases where compliance is deferred or... ^([7]).

Beyond this period, if Mr./Mrs./Organization...deliberately fails to comply with the Administrative Penalty Decision, it will be enforced compulsorily in accordance with the law.

The fine amount specified in Clause 1 must be paid into Account No:...of the State Treasury...^([8]) within ten days from the date of receipt of the Administrative Penalty Decision.

Mr./Mrs./Organization...has the right to appeal or sue against this Administrative Penalty Decision in accordance with the law.

Article 3. This Decision takes effect from day...month...year...^([9]).

Within three days, this Decision is sent to:

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

2. State Treasury...to collect fines;

3 ......................................................................................................................... .

This Decision consists of...pages, stamped across all pages./.

SAMPLE NO. 10

 

Pursuant to …;

ON THE MATTER OF SUSPENDING THE ENFORCEMENT OF DECISIONS IMPOSING FINES FOR VIOLATIONS OF TAX LAWS

................................⁽⁴⁾................................
Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;
Pursuant to Ordinance No. 44/2002/PL-UBTVQH10 on Handling Administrative Violations dated July 2, 2002;
Pursuant to Article...of Decree No. 98/2007/NĐ-CP dated June 7, 2007 of the Government stipulating the handling of violations of tax laws and enforcement of administrative decisions on taxes;
Based on…;
Considering the request of Mr./Mrs. ⁽⁵⁾...day...month...year...
Address...
Regarding the suspension of enforcement of Decision No....dated....month....year...issued by....regarding the imposition of fines for violations of tax laws,

DECISION:

Article 1. Temporarily suspend the enforcement of the decision to impose a fine for tax violations against:

Mr./Mrs.:...;

Occupation:...;

Address:...; Tax Code (if applicable):...;

Identity Card number:...;

Issued on:...at...;

The acts of violation temporarily suspended from enforcement of the decision to impose a fine for tax violations:

Reasons for temporary suspension:

- Has committed administrative violations:...

Based on the circumstances of Mr./Mrs....falling within the category eligible for suspension of enforcement of decisions imposing fines for violations of tax laws according to Point...Clause...Article...of Decree No. 98/2007/NĐ-CP dated June 7, 2007 of the Government on handling violations of tax laws and enforcing administrative decisions.

Article 2. Mr./Mrs./organization is temporarily suspended from enforcement of the decision to impose a fine for tax violations from the date of...month...year...to the date of...month...year...

The amount of the fine temporarily suspended from enforcement:

Upon expiration of the period for temporary suspension of enforcement of the decision to impose a fine for violations of tax laws mentioned above, Mr./Mrs....must comply with the payment of the fine as stipulated in Decision No....dated....month....year...issued by....; if Mr./Mrs....deliberately fails to comply, enforcement will be carried out according to the provisions of the law.

Mr./Mrs./organization has the right to appeal or initiate litigation against this decision to temporarily suspend enforcement of the decision to impose a fine for violations of tax laws according to the provisions of the law.

Article 3. This Decision takes effect from the date of signature.

This decision is handed over to:

Mr./Mrs./organization to enforce;

Treasury...for management and collection of fines;

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

This decision consists of...pages, stamped across the pages.

 

MODEL NUMBER 11

DECISION

ON THE MATTER OF EXEMPTING FROM PENALTIES FOR VIOLATIONS OF TAX LAWS

................................⁽⁴⁾................................
Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;
Pursuant to Ordinance No. 44/2002/PL-UBTVQH10 on Handling Administrative Violations dated July 2, 2002;
Pursuant to Article...of Decree No. 98/2007/NĐ-CP dated June 7, 2007 of the Government stipulating the handling of violations of tax laws and enforcement of administrative decisions on taxes;
Based on…;
Considering the application for exemption from penalties for violations of tax laws of Mr./Mrs./Organization⁽⁵⁾.................
Address...

DECISION:

Article 1. Exempt from penalties for violations of tax laws against:

Mr./Mrs./Organization⁽⁶⁾:................................................................................................ ;

Occupation (field of activity):...;

Address:...; Tax Code (if applicable):...

Identity Card No./Decision on Establishment or Registration...

Issued on...at...

Acts exempted from penalties for violations of tax laws:

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

Reason:

- Has committed administrative violations:...

Based on the circumstances of Mr./Mrs./organization falling within the category eligible for exemption from penalties according to Point...Clause...Article...of Decree No. 98/2007/NĐ-CP dated June 7, 2007 on handling violations of tax laws and enforcing administrative decisions.

Mr./Mrs./organization has the right to appeal or initiate litigation against this decision to exempt from penalties for violations of tax laws according to the provisions of the law.

Article 2. This Decision takes effect from the date of signature.

This decision is made in four copies and handed over to:

1. Mr./Mrs./organization to enforce;

2. Treasury...for management and collection of fines;

3. The higher-level tax authority directly managing;

4. One copy retained at the issuing authority.

This decision consists of...pages, stamped across the pages.

MODEL NUMBER 12

Pursuant to …;

ON THE MATTER OF SEIZING GOODS AND MEANS USED IN VIOLATIONS OF TAX LAWS

.....................⁽⁴⁾....................
................................⁽⁵⁾................................
Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;
Pursuant to Ordinance No. 44/2002/PL-UBTVQH10 on Handling Administrative Violations dated July 2, 2002;
Pursuant to Article...of Decree No. 98/2007/NĐ-CP dated June 7, 2007 of the Government stipulating the handling of violations of tax laws and enforcement of administrative decisions on taxes;
Based on…;
Pursuant to Record No....dated....month....year...prepared by...,

DECISION:

Article 1. Seize...⁽⁶⁾..........................................................................................

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

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

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

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

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

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

Article 2. The procedure and formalities for seizing goods and evidence shall be carried out in accordance with...

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

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

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

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

Article 3. Mr./Mrs./organizations...

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

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

and Mr./Mrs....are responsible for implementing this decision./.

 

 

MODEL NUMBER 13

 

Pursuant to …;

ON THE MATTER OF APPLYING REMEDIAL MEASURES TO MITIGATE THE CONSEQUENCES CAUSED BY VIOLATIONS OF TAX LAWS IN CASES WHERE NO PENALTY IS APPLIED

................................⁽⁴⁾................................
Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;
Pursuant to Ordinance No. 44/2002/PL-UBTVQH10 on Handling Administrative Violations dated July 2, 2002;
Pursuant to Article...of Decree No. 98/2007/NĐ-CP dated June 7, 2007 of the Government stipulating the handling of violations of tax laws and enforcement of administrative decisions on taxes;
Based on…;
Pursuant to Record...prepared by...,

DECISION:

Article 1. Apply remedial measures to mitigate the consequences caused by violations of tax laws against Mr./Mrs./organization⁽⁵⁾:

............................................................................................................................ ;

Occupation (field of activity):...;

Address...;

Identity Card number/Decision on Establishment or Business Registration...;

Issued on...at...;

Reason:...

Has committed administrative violations⁽⁶⁾..........................................................................

stipulated in Point...Clause...Article...of Decree No. 98/2007/NĐ-CP dated June 7, 2007 of the Government on handling violations of tax laws and enforcing administrative decisions.

Related circumstances in resolving the violation:...

Reason for not imposing administrative penalties:...

The consequences that need to be mitigated are:...

Measures to mitigate the consequences are:...

a) Amount of taxes to be recovered: (VAT:..., Excise Duty:..., Corporate Income Tax:..., Property Tax:...) recorded separately for each type of tax.

b) Other remedial measures:...

Article 2.Mr./Mrs./organization must strictly comply with this Decision within ten days from the date of receipt of the Decision, which is the date of...month...year..., except in cases... ⁷⁾.

Beyond this period, if Mr./Mrs./organization deliberately fails to comply, enforcement will be carried out according to the provisions of the law.

Mr./Mrs./organization has the right to appeal or initiate litigation against this decision according to the provisions of the law.

Article 3. This Decision takes effect from day...month...year... ⁽⁸⁾

Within three days, this Decision is sent to:

1. Mr./Mrs./organization to enforce;

2. Treasury...for collecting fines...;

3. .........................................................................................................................

This decision consists of...pages, stamped across the pages.

 

 

⁽[1]⁾ If the penalty decision is issued by the Chairman of People's Committees at various levels, it only needs to state the People's Committee of the province, centrally governed city,...district, city under provincial jurisdiction,...commune...without needing to specify the supervising agency.

⁽²⁾ Abbreviations of the names of agencies, organizations, or state positions issuing documents.

⁽³⁾ State the administrative location where the issuing agency is headquartered.

⁽⁴⁾ Authority to issue decisions, if the authority belongs to the head of an agency or organization, state the position of the head; if the authority to issue decisions belongs to a leadership collective or agency, state the name of the collective or agency.

^{(5), (6)} Clearly state the name of the violator, if it is an organization, state the name and position of the representative of the violating organization.

⁽¹⁾ If the penalty decision is issued by the Chairman of People's Committees at various levels, it only needs to state the People's Committee of the province, centrally governed city,...district, city under provincial jurisdiction,...commune...without needing to specify the supervising agency.

⁽²⁾ Abbreviations of the names of agencies, organizations, or state positions issuing documents.

⁽³⁾ State the administrative location where the issuing agency is headquartered.

⁽⁴⁾ Authority to issue decisions, if the authority belongs to the head of an agency or organization, state the position of the head; if the authority to issue decisions belongs to a leadership collective or agency, state the name of the collective or agency.

^{(5), (6)} Clearly state the name of the violator, if it is an organization, state the name and position of the representative of the violating organization.

⁽⁷⁾ If there are multiple violations, list each violation specifically.

⁽⁸⁾ Clearly state the reasons.

⁽⁹⁾ Clearly state the name and address of the Treasury.

⁽¹⁰⁾ Authority and position of the signatory such as Director General, Branch Director, etc.; in case of signing on behalf of a leadership collective, write the abbreviation "TM" before the name of the agency, organization, or leadership collective; in case of a deputy being authorized to sign on behalf of the head, write the abbreviation "KT" before the position of the head, below which write the position of the signatory.

⁽¹⁾ If the penalty decision is issued by the Chairman of People's Committees at various levels, it only needs to state the People's Committee of the province, centrally governed city,...district, city under provincial jurisdiction,...commune...without needing to specify the supervising agency.

⁽²⁾ Abbreviations of the names of agencies, organizations, or state positions issuing documents.

⁽³⁾ State the administrative location where the issuing agency is headquartered.

⁽⁴⁾ Authority to issue decisions, if the authority belongs to the head of an agency or organization, state the position of the head; if the authority to issue decisions belongs to a leadership collective or agency, state the name of the collective or agency.

⁽⁵⁾ State the name and position of the person who prepared the record.

⁽[5]⁾ If it is an organization, state the name and position of the representative of the violating organization.

⁽[6]⁾ If there are multiple violations, list each violation specifically.

^([7]) Clearly state the reasons.

^([8]) Clearly state the name and address of the Treasury.

^([9]) Date of the Decision or the date determined by the competent authority imposing the penalty.