Chương 4 Luật Thuế giá trị gia tăng 1997: Xử lý vi phạm, khen thưởng

Chapter IV

HANDLING VIOLATIONS; REWARD

Article 19.- Handling tax violations by tax payers

A tax payer who violates the Law on Value Added Tax shall be dealt with as follows:

1. A tax payer who fails to comply with the regulations on tax registration, declaration, payment and settlement, on the regime of accounting and vouchers and invoices as provided for in Articles 11, 12, 13, 14 and 15 of this Law shall, depending on the seriousness of their violations, be administratively sanctioned for tax violations.

2. A tax payer who fails to pay tax or fine on time as prescribed or as prescribed by a decision on tax settlement shall, in addition to the full payment of such amounts of tax and fine, be subject to a fine equal to 0.1% (zero Point one percent) of the deferred payment each day.

3. A tax payer who makes a false tax declaration or evades tax shall, in addition to the full payment of value added tax prescribed by this Law, be subject to a fine equal to one to five times of the fraudulent tax amount, depending on the nature and seriousness of the violation; A tax payer evades a large amount of tax or repeats a tax violation for which he/she/it was administratively sanctioned, or commits another serious violation, shall be examined for penal liability as prescribed by law;

4. A tax payer who fails to pay tax or fine under the notice or decision on tax settlement shall be dealt with as follows:

a/ An amount of money shall be deducted from the tax payers deposit account at the bank, treasury, credit institution to pay such tax and fine;

The bank, treasury or credit institution shall have to deduct a sum of money from the tax payers deposit account for payment of tax and fine into the State budget under the tax settlement decision of the tax authority or the competent authority prior to debt collection.

b/ To seize goods, material evidences to guarantee the full collection of tax and fine;

c/ To inventorize the properties according to the provisions of law so as to secure full collection of outstanding tax and fine.

Article 20.- Tax authorities competence to handle tax violations

1. The head of the tax authority that directly manage the tax collection shall be entitled to handle violations committed by tax payers defined in Clauses 1, 2 and 3, Article 19 of this Law.

2. The head of the Tax Department or sub-department that directly manages the tax collection shall be entitled to apply measures prescribed in Clause 4, Article 19 of this Law, and forward dossiers to the competent body for handling in accordance with the provisions of law with regard to the violations described in Clause 3, Article 19 of this Law.

Article 21.- Handling violations committed by tax officials and other individuals

A tax official or individual who abuses his/her position and power to misuse, misappropriate tax payments or fines shall have to return to the State the whole tax payments or fines he/she has misused or misappropriated and shall, depending on the seriousness and nature of his/her breach, be disciplined or examined for penal liability as prescribed by law.

2. A tax official or individual who, due to irresponsibility or mishandling, causes damage to taxpayers shall have to make compensation in accordance with the provisions of law and depending on the seriousness and nature of his/her breach, be disciplined or examined for penal liability as prescribed by law.

3. A tax official or individual who abuses his/her position and power to act in complicity with or cover up the violators of the Law on Value Added Tax or commits other acts of violating the provisions of this Law, shall, depending on the nature and seriousness of his/her breach, be disciplined or examined for penal liability as prescribed by law.

4. Those who hinder or incite other people to hinder the enforcement of the Law on Value Added Tax shall, depending on the nature and seriousness of his/her violation, be subject to administrative sanctions or examination for penal liability as prescribed by law.

Article 22.- Reward

Any tax authorities or tax official that well perform their assigned tasks; any organizations or individuals that record achievements in implementing the Law on Value Added Tax; and any tax payers who fulfil their tax obligations shall be rewarded.

The Government shall provide for details of the reward.