Chương 5 Luật thuế thu nhập doanh nghiệp 1997: Xử lí vi phạm, khen thưởng

Chapter V

HANDLING OF VIOLATIONS AND REWARD

Article 24.- Handling tax violations committed by tax payers

Tax payers that violate the Law on Enterprise Income Tax shall be handled as follows:

1. A failure to abide by the regulations on accounting, invoices, vouchers, declaration, payment and settlement of tax as prescribed in Articles 11, 12, 13 and 14 of this Law shall, depending on the nature and seriousness of the violation, be subject to administrative sanction;

2. If they defer delays the payment of tax or fine, or is late as compared with the deadline of the handling decision, they shall have to pay, in addition to the full amount of tax or fine, a 0.1% of the amount of deferred payment for each day of the delay;

3. If they falsely declare or evade tax, they shall, besides having to fully pay the tax amount as prescribed by this law, be subject to a fine from one to five times the amount of the fraud or evasion, depending on the nature and seriousness of the violation; evading tax in big amount, repeating already administratively sanctioned violations or committing other serious violations shall be subject to examination for penal liability as prescribed by law;

4. Failure to pay tax or fine under a tax notice or a tax-handling decision shall be handled as follows:

a/ Making deductions from money deposited by the business establishment at a bank, treasury or credit organization to pay the tax or fine.

The concerned bank, treasury or credit organization shall have to make deductions from the deposit account of the business establishment to pay the tax or fine to the State budget under a tax-handling decision issued by the tax agency or the competent agency before collecting debts;

b/ Retaining goods, material evidences to ensure the full collection of the tax or fine;

c/ Making inventory of assets as prescribed by law to ensure the full collection of the tax or fine arrears.

Article 25.- Competence of the tax agencies in handling tax violations

1. The Heads of the tax agencies directly managing the tax collection shall have the right to handle violations by tax payers as prescribed in Items 1, 2 and 3, Article 24 of this Law.

2. The Directors of the tax departments, the Heads of the tax sub-departments directly managing the tax collection shall be entitled to apply measures prescribed in Item 4, Article 24 of this Law and, with regard to the violations of the provisions of Item 3, Article 24 of this Law, submit the dossiers to the competent agencies for handling in accordance with the provisions of law.

Article 26.- Handling violations committed by tax officials and other individuals

1. Tax officials and other individuals who abuse their positions and powers to illegally seize and misappropriate tax money or fines shall have to return to the State the full amount of tax money or fines illegally used and misappropriated, and shall, depending on the nature and seriousness of their violations, be disciplined or examined for penal liability under the provisions of law.

2. Tax officials and other individuals who out of irresponsibility or for mishandling of violations, caused damage to tax payers shall have to pay compensation as prescribed by law and shall, depending on the nature and seriousness of their violations, be disciplined or examined for penal liability under the provisions of law.

3. Tax officials and other individuals who abuse their positions and powers to act in complicity with or cover violators of the Law on Enterprise Income Tax or who commit other violations of the provisions of this Law shall, depending on the nature and seriousness of their violations, be disciplined or examined for penal liability as prescribed by law.

4. Anyone who obstructs or incites others to obstruct the enforcement of the Law on Enterprise Income Tax shall, depending on the nature and seriousness of his/her violation, be sanctioned administratively or examined for penal liability as prescribed by law.

Article 27.- Rewards:

Tax agencies and tax officials that fulfill well their assigned tasks; organizations and individuals that make achievements in the observance of the Law on Enterprise Income Tax; business establishments that well perform the tax payment obligations shall be rewarded.

The Government shall stipulate the reward in detail.