Chapter V
THE HANDLING OF VIOLATIONS AND REWARDS.
Article 17
The taxable subjects who violate the Law on Tax on Land-Use Right Assignments shall be penalized as follows :
1. For a false declaration or tax evasion, apart from paying in full the tax provided for by this Law, the taxable subject shall pay a fine equivalent to one to three times the evaded tax.
2. For an untimely payment of the tax or a fine in the amount written in the tax notification or penalty decision, apart from paying in full the tax or fine as provided for by this Law, the taxable subject shall pay for each day of delay by way of a fine equal to 0,2% (two thousandths) of the amount of delayed payment;
3. Individuals who evade tax of a substantial amount, or who havereceived administrative discipline for violations set forth in Items 1 and 2 of this Article but who still commit the same or other serious violations, shall be investigated for penal liability as provided for by the law.
Article 18
The jurisdiction for dealing with tax violations is defined as follows :
1. For a taxable subject whose violation is stipulated in Item 1, Article 17 :
a. The head of a tax bureau is authorized to levy a cash fine which is equal to the evaded tax;
b. The director of the Tax Department is authorized to levy a cash fine which may amount to three times the evaded tax;
2. The heads of tax bureaus at all levels shall manage the collection of the tax on land-use right assignments, and are authorized to levy a fine on delayed tax payments and other fines, as provided for in Item 2 of Article 17 of this Law, and decide other penalties in accordance with the legal provisions for administrative fines.
Article 19
Individuals who hinder, or incite others to hinder, investigations into and the handling of violations, of the Law on Tax on Land-Use Right Assignment shall, depending on the extent of their violations, be given an administrative fine or investigated for penal liability in accordance with the law.
Article 20
Tax collectors and other individuals who take advantage of their powers and capacity to usurp or embezzle tax money shall, apart from reimbursing to the State all the usurped or embezzled tax money, have to pay a cash fine equivalent to 0,2 to 0,5 times the usurped or embezzled tax money and depending on the extent of their violations, be disciplined or investigated for penal liability in accordance with the law.
Tax collectors and other individuals who, taking advantage of their power and competence, shield the violators, intentionally break rules or show a lack of responsibility in the execution of this Law shall, depending on the extent of their violations, be disciplined or investigated for penal liability in accordance with the law.
The tax agency which mishandles its work and causes losses to taxpayers and those who are subject to its handling shall have to compensate for the losses. The tax collectors who are connected to this mishandling shall, depending on the extent of their mistakes, be disciplined or investigated for penal liability.
Article 21
The tax agency and collectors that fulfill their assigned duties well, and those who are credited with discovering violations of this Law, shall be rewarded in accordance with the State reward regime.
Tìm kiếm
Luật Thuế Chuyển quyền sử dụng Đất 1994 (Bản Word)