Chapter V
COMMENDATION, REWARD AND HANDLING OF VIOLATIONS
Article 22.- Commendation and reward
Tax offices and tax officials that well fulfill their assigned tasks; organizations and individuals that record achievements in the implementation of the provisions of this Law, business establishments which well perform their tax payment obligations shall be commended and/or rewarded.
The Government shall specify the commendation and reward.
Article 23.- Handling of tax-related violations committed by tax payers
Tax payers that violate the provisions of this Law shall be handled as follows:
1. If failing to strictly observe the provisions on the regime of accounting, invoices and vouchers, tax declaration, payment and settlement, as prescribed in Articles 11, 12, 13, 14 and 21 of this Law, they shall, depending on the nature and seriousness of their violations, be sanctioned for tax-related administrative violations;
2. If delaying the payment of tax and/or fines as compared with the prescribed payment date or the deadline stated in tax handling decisions, they shall, apart from paying fully the tax and/or fine amounts, have to pay an amount equal to 0.1% (one thousandth) of the delayed payment amount for each day of delayed payment;
3. If falsely declaring or evading tax, they shall, apart from having to fully pay the tax amount according to the provisions of this Law, be imposed a fine being one to five times the frauded tax amount, depending on the nature and seriousness of their violations; if evading tax in large amounts, relapsing into already administratively sanctioned tax-related violations or committing other serious violations, they shall be examined for penal liability according to the provisions of law;
4. If failing to pay tax and/or fine according to tax notices or under tax-handling decisions, they shall be handled as follows:
a/ Deductions from the business establishments deposits at banks, other credit institutions or treasuries to pay tax and/or fines.
The concerned banks, other credit institutions or treasuries shall have to make deductions from deposit accounts of the business establishments to pay tax and/or fines into the State budget under tax-handling decisions of tax offices or competent agencies before collecting debts;
b/ Seizure of goods and/or material evidences to ensure the full collection of tax and/or fines;
c/ Inventory of assets according to the provisions of law to ensure the full collection of tax and/or fine arrears.
Article 24.- Competence of tax offices in handling tax-related violations
1. The heads of the tax offices directly managing the tax collection are competent to handle violations committed by tax payers prescribed in Clauses 1 and 2, and impose fines being one to five times the frauded tax amount according to the provisions in Clause 3, Article 23 of this Law.
2. The directors of the tax departments and the directors of the tax sub-departments directly managing the tax collection may apply the handling measures prescribed in Clause 4, Article 23 of this Law and forward dossiers of violations to the competent agencies for handling violations prescribed in Clause 3, Article 23 of this Law according to the provisions of law.
Article 25.- Handling violations committed by tax officials and other individuals
1. Tax officials and other individuals who abuse their positions and powers to illegally seize or appropriate tax and/or fine amounts, shall have to refund to the State the whole tax and/or fine amount already illegally used, and shall, depending on the nature and seriousness of their violations, be disciplined or examined for penal liability according to the provisions of law.
2. Tax officials and other individuals who show signs of irresponsibility or mishandle violations, thus causing damage to tax payers, shall have to pay compensation therefor according to the provisions of law and shall, depending on the nature and seriousness of their violations, be disciplined or examined for penal liability according to the provisions of law.
3. Tax officials and other individuals who abuse their positions and powers to act in complicity with or cover violators, or commit other acts in violation of the provisions of this Law shall, depending on the nature and seriousness of their violations, be disciplined or examined for penal liability according to the provisions of law.
4. Persons who obstruct or incite others to obstruct the implementation of this Law shall, depending on the nature and seriousness of their violations, be administratively sanctioned or examined for penal liability according to the provisions of law.
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Luật Thuế Thu nhập doanh nghiệp 2003 (Bản Word)