Chương XII Luật quản lý thuế 2006: Xử lí vi phạm pháp luật về thuế

Chapter XII

HANDLING OF TAX LAW VIOLATIONS

Article 103.- Taxpayers’ acts of violation of tax law

1. Violating tax procedures.

2. Delaying tax payment.

3. Making wrong declarations to reduce payable tax amounts or increase refundable tax amounts.

4. Committing tax evasion or tax frauds.

Article 104.- Principles and procedures for handling tax law violations

1. All detected acts of tax law violation shall be handled in a prompt, fair and thorough manner. All consequences caused by acts of tax law violation must be remedied in strict accordance with law.

2. Organizations and individuals shall be administratively sanctioned for tax violations only when they commit acts of violation of tax law.

3. The handling of tax law violations shall be carried out by competent persons.

4. An act of tax law violation shall be sanctioned only once.

When many persons jointly commit an act of tax law violation, each shall be sanctioned.

When a person commits many acts of tax law violation, he/she shall be sanctioned for each act.

5. The handling of tax law violations shall be based on the nature and severity of violations and involved extenuating and aggravating circumstances in order to decide on appropriate sanctions.

6. The order and procedures for sanctioning tax law violations shall be stipulated by the Government.

7. Tax law violations that are severe enough for penal liability examination shall be handled according to the penal law and criminal procedure law.

Article 105.- Sanctioning of acts of violating tax procedures

1. Acts of violation of tax procedures include:

a/ Filing tax registration dossiers after the expiration of the time limit for filing tax registration dossiers;

b/ Filing tax declaration dossiers within ninety days after the expiration of the time limit for filing tax declaration dossiers specified in Clauses 1, 2, 3 and 5, Article 32 of this Law or upon the expiration of the extended time limit for filing tax declaration dossiers specified in Article 33 of this Law;

c/ Filing tax declaration dossiers within the period from the date of expiration of the time limit for submitting customs declarations to the date of disposal of unclaimed goods according to the provisions of the Customs Law, for the case specified at Point a, Clause 4, Article 32 of this Law;

d/ Failing to fully declare the contents of tax dossiers, unless taxpayers make additional declarations within a set time limit;

e/ Violating regulations on supply of information related to the determination of tax liability;

f/ Violating regulations on observance of tax examination or inspection decisions, decisions on enforcement of tax administrative decisions.

2. No sanction shall be imposed for violations of tax procedures where taxpayers enjoy the extension of the time limit for filing tax declaration dossiers or tax payment.

3. The Government shall issue specific regulations on the sanctioning level for each act of violating tax procedures.

Article 106.- Sanctioning of acts of late tax payment

1. A taxpayer who pays tax later than the set time limit or extended time limit for tax payment, the time limit stated in a notice or handling decision of the tax administration agency shall fully pay the tax amount and a fine equal to 0.05% of the tax amount for each day of late payment.

2. A taxpayer who makes a declaration, thus reducing the payable tax amount, or fails to declare tax but later voluntarily remedies his/her act by fully paying the payable tax amount before the competent agency detects his/her violation shall be fined for late tax payment according to this Article but shall not be sanctioned for violation of tax procedures, underpayment or evasion.

For exported or imported goods, a taxpayer who detects errors that alters the payable tax amount and then voluntarily pays the deficit tax amount into the state budget within sixty days after the registration of the customs declaration and before a tax examination or inspection is conducted by the customs office shall be fined for late tax payment according to this Article but shall not be sanctioned for violation of tax procedures, underpayment or evasion.

3. Taxpayers shall determine by themselves the late tax payment fines based on the tax amount, the number of days of late payment and the fine rate specified in Clause 1 of this Article.

If taxpayers cannot determine or incorrectly determine by themselves the late tax payment fine amounts, the tax administration agencies shall determine and notify such fine amounts to taxpayers.

4. If taxpayers fail to pay the tax and late payment fine within thirty days after the expiration of the tax payment time limit, the tax administration agencies shall notify those taxpayers of the tax and fine due.

Article 107.- Sanctioning of acts of making incorrect declarations to reduce payable tax amounts or increase refundable tax amounts

Taxpayers that have fully and truthfully reflected the economic operations giving rise to their tax liability in the accounting books, invoices and vouchers but made wrong declarations, thereby reducing payable tax amounts or increasing refundable tax amounts, or made incorrect declarations other than those specified in Clauses 6 and 7, Article 108 of this Law, thereby reducing payable tax amounts or increasing refundable tax amounts, shall fully pay the inadequately declared tax amount or return the excessively refunded tax amount and be imposed a fine equal to 10% of the inadequately declared or excessively refunded tax amount and a fine for late payment of the inadequately declared or excessively refunded tax amount.

Article 108.- Sanctioning of acts of tax evasion or tax fraud

A taxpayer that commits one of the following acts of tax evasion or tax fraud shall fully pay the tax amount according to regulations and be imposed a fine of between one and three times the evaded tax amount:

1. Failing to file the tax registration dossier; failing to file the tax declaration dossier; filing the tax declaration dossier more than ninety days after the expiration of the time limit for filing tax declaration dossiers specified in Clauses 1, 2, 3 and 5, Article 32 of this Law or after expiration of the extended time limit for filing tax declaration dossiers specified in Article 33 of this Law;

2. Failing to record in accounting books revenues related to the determination of the payable tax amount;

3. Failing to issue invoices upon selling goods or services, or writing on sale invoices values lower than the actually paid values of goods or services sold;

4. Using unlawful invoices or invoices for accounting costs of goods or input materials in operations that give rise to tax liability, thereby reducing the payable tax amount or increasing the creditable or refundable tax amount;

5. Using other unlawful vouchers or documents to incorrectly determine the payable or refundable tax amount;

6. Failing to make additional declarations to the tax declaration dossier when previous declarations are inconsistent with the actual exported or imported goods within sixty days after the customs declaration is registered;

7. Intentionally failing to make declarations or making incorrect declarations of the duties on exported or imported goods;

8. Colluding with goods consignors to evade duties on imported goods;

9. Using duty-free goods for improper purposes without declaring duty.

Article 109.- Competence to sanction tax law violations

1. For acts of violation specified in Clause 1, Article 103 of this Law, the sanctioning competence is as defined in this Law and the law on handling of administrative violation.

2. For the acts specified in Clauses 2, 3 and 4, Article 103 of this Law, heads of tax administration agencies, the Director of the Anti-Smuggling Investigation Department and the Director of the Post-Customs Clearance Inspection Department under the General Department of Customs are competent to issue decisions on sanctioning them.

Article 110.- Statute of limitations for sanctioning tax law violations

1. For an act of violation of tax procedures, the statute of limitations for sanctioning is two years from the date that act is committed.

2. For an act of tax evasion or tax fraud which is not severe enough for penal liability examination, or an act of late tax payment or inadequate declaration of tax liability, the statute of limitations is five years from the date that act is committed.

3. Upon the expiration of the statute of limitations for sanctioning tax law violations, taxpayers will not be sanctioned but shall fully pay the underpaid, evaded or defrauded tax amounts into the state budget.

Article 111.- Exemption from sanctioning of tax law violations

1. Persons sanctioned for tax law violations may request exemption from sanctioning in case they suffer from natural disasters, fires, accidents or other force majeure circumstances.

2. Exemption from sanctioning of tax law violations shall not be given to entities that have complied with decisions on sanctioning of tax law violations, issued by tax administration agencies or competent state authorities.

Article 112.- Handling of tax law violations committed by tax administration agencies

1. Tax administration agencies that violate the provisions of this Law, thus causing damage to taxpayers, shall pay damages to those taxpayers according to law.

2. In case tax administration agencies are at fault in making incorrect tax assessment or refund, they shall pay damages to taxpayers according to the provisions of this Law and other relevant legal provisions.

Article 113.- Handling of tax law violations committed by tax administration officers

1. Tax administration officers who cause troubles or difficulties to taxpayers, thus affecting the lawful rights and benefits of taxpayers, shall, depending on the nature and severity of their violations, be disciplined or examined for penal liability. If causing damage to taxpayers, they shall pay compensations according to law.

2. Tax administration officers who act irresponsibly or in contravention of the provisions of tax law shall, depending on the nature and severity of their violations, be disciplined or examined for penal liability. If causing damage to taxpayers, they shall pay compensations according to law.

3. Tax administration officers who abuse their positions or powers to act in collusion with or cover up violating taxpayers or organizations providing services of carrying out tax procedures shall, on the nature and severity of their violations, be disciplined or examined for penal liability according to law.

4. Tax administration officers who abuse their positions or powers to illegally use or misappropriate the collected tax amounts or fine amounts for tax law violations shall, depending on the nature and severity of their violations, be disciplined or examined for penal liability and pay to the State compensations for all illegally used or misappropriated tax or fine amounts according to law.

Article 114.- Handling of violations committed by commercial banks, other credit institutions or tax payment guarantors

1. Commercial banks or other credit institutions that fail to perform the responsibility to deduct and transfer from taxpayers’ accounts to the state budget’s accounts tax amounts or fine amounts for tax law violations payable by taxpayers upon request of tax administration agencies shall be handled on a case-by-case basis as follows:

a/ Commercial banks or other credit institutions shall not be sanctioned if taxpayers’ deposit accounts no longer have a balance at that time or the balance of taxpayers’ accounts have been wholly deducted or transferred to the state budget’s accounts but those deducted and transferred amounts are not enough to pay tax amounts or fine amounts for tax law violations payable by taxpayers;

b/ Commercial banks or other credit institutions shall be handled for their violations when taxpayers’ accounts have a balance enough or more than enough to pay tax amounts or fine amounts for tax law violations payable by taxpayers at that time but they fail to deduct money amounts payable by taxpayers from such accounts. In this case, commercial banks or credit institutions shall pay fines equal to the money amounts they fail to deduct and transfer to the state budget’s accounts.

2. Guarantors for the tax liability fulfillment shall pay tax amounts or fine amounts for the guaranteed taxpayers when those taxpayers fail to pay tax amounts into the state budget’s accounts or violate tax law.

Article 115.- Handling of tax law violations committed by concerned organizations and individuals

1. Concerned organizations and individuals that commit acts of colluding with or covering up taxpayers that evade tax, commit tax frauds or fail to comply with decisions on enforcement of tax administrative decisions shall, depending on the nature and severity of their violations, be administratively handled or examined for penal liability according to law.

2. Concerned organizations and individuals that fail to perform their responsibilities specified in this Law shall, depending on the nature and severity of their violations, be administratively handled or examined for penal liability according to law.