Chương 5 Luật Thuế tiêu thụ đặc biệt 1998: Xử lý vi phạm, khen thưởng

Chapter V

HANDLING OF VIOLATIONS, REWARDS

Article 17.- Handling of violations committed by tax payers

A tax payer who violates the Law on Special Consumption Tax shall be handled as follows:

1. A tax payer who fails to strictly comply with the regulations on tax registration, declaration, payment and final settlement, the regime of accounting and keeping of invoices and vouchers as prescribed in Articles 8, 9, 10, 11 and 12 of this Law shall, depending on the nature and seriousness of his/her violation, be administratively sanctioned for tax violations;

2. A tax payer who fails to pay tax or fine on time as prescribed or as stated in a sanctioning decision shall, in addition to the full payment of such tax and fine amounts, be subject to a fine of to 0.1% (one thousandth) of the belated payment amount per late day;

3. A tax payer who falsely declares or evades tax shall, in addition to the full tax payment under 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 his/her violation. A tax payer who evades a large amount of tax or repeats a tax violation for which he/she 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 according to the notice or the tax sanctioning decision shall be subject to the following coercive measures:

a) The deduction of his/her deposit at the bank, credit institution or treasury for the payment of such tax or fine.

The bank, credit institution or treasury shall have to deduct an amount of money from the tax payer's deposit account for payment of tax or fine into the State budget according to the tax handling decision of the tax authority or the competent State agency before the collection of debts;

b) The seizure of goods and material evidences to guarantee the full collection of tax or fine;

c) The inventory of his/her property as prescribed by law so as to ensure the full collection of outstanding tax or fine.

Article 18.- The competence of the tax authorities to handle tax violations

1. The heads of the tax authorities that directly manage the tax collection shall be entitled to handle violations committed by tax payers as defined in Clauses 1, 2 and 3, Article 17 of this Law.

2. The heads of the tax departments or sub-departments that directly manage the tax collection shall be entitled to apply handling measures prescribed in Clause 4, Article 17 of this Law, and forward dossiers to the competent agencies for handling according to the provisions of criminal law with regard to the violations described in Clause 3, Article 17 of this Law.

Article 19.- Handling of violations committed by tax officials and other individuals

1. A tax official or an individual who abuses his/her position and power to illegally use or appropriate tax money or fines shall have to return to the State the whole tax amount or fines he/she has illegally used or appropriated and shall, depending on the nature and seriousness of his/her violation, be disciplined or examined for penal liability as prescribed by law.

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

3. A tax official or an individual who abuses his/her position and power to act in complicity with or cover up violator(s) of the special consumption tax law or commits other acts of violating the provisions of this Law shall, depending on the nature and seriousness of his/her violation, 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 Special Consumption Tax shall, depending on the nature and seriousness of their violations, be administratively sanctioned or examined for penal liability as prescribed by law.

Article 20.- Rewards

Tax authorities or tax officials that well perform their assigned tasks; organizations or individuals that record achievements in implementing the Law on Special Consumption Tax; and tax payers who fulfill their tax obligations shall be rewarded.

The Government shall stipulate in detail the reward.