Chapter VI.
HANDLING OF VIOLATIONS
Article 20.-
1. Each day after the tax-payment time limits prescribed in Article 17 of this Law, if taxpayers fail to pay taxes, they shall have to pay a fine equal to 0.5% of the tax arrears.
2. In cases where taxpayers fail to pay taxes for 90 days after the tax-payment time limits, customs offices must not fill in the import/export procedures for subsequent goods lots of such taxpayers while the Ministry of Trade and Tourism must not grant them import/export permits, until they fully pay the outstanding tax debts.
3. Taxpayers that commit acts of fraudulence in tax payment shall be subject to fines of between 2 and 5 times the fraudulent tax amounts.
Tax-collecting agencies shall have the right to apply sanctioning measures according to the provisions of Clauses 1 and 3 of this Article.
4. Individuals who evade big tax amounts or have been administratively handled according to Clause 3 of this Article but still commit violations or evade very big tax amounts or commit crimes in other serious cases shall be examined for penal liability according to the provisions of Article 169 of the Penal Code.
Article 21.- In cases where taxpayers disagree with the sanctioning decisions of tax-collecting agencies, they shall still have to execute the sanctioning measures but concurrently have the right to lodge complaints to the central-level tax-collecting agencies; if later they still disagree with the complaint settlement, they may further lodge their complaints to the Finance Minister.
The Finance Minister’s decisions shall be the final ones.
Article 22.- Tax officers or other individuals, who abuse their positions and/or powers to appropriate or corrupt import/export tax money, shall have to refund to the State the entire appropriated or corrupted tax amounts and, depending on the seriousness of their violations, be disciplined, administratively sanctioned or examined for penal liability according to law provisions.
Tax officers or other individuals, who abuse their positions and/or powers to cover up violators or intentionally violate the provisions of the Law on Import Tax and Export Tax, being irresponsible in the implementation of this Law, shall, depending on the seriousness of their violations, be disciplined, administratively sanctioned or examined for penal liability according to law provisions.
Tax officers, who, due to their lack of responsibility or intentional improper handling of tax cases, cause damage to taxpayers or handled persons, shall have to pay compensations to the victims.
Tìm kiếm
Luật Thuế xuất khẩu, thuế nhập khẩu 1991 (Bản Word)
Luật Thuế xuất khẩu, thuế nhập khẩu 1991 (Bản Pdf)