Chương 1 Nghị định 106/2003/NĐ-CP: Những quy định chung

Chapter I

GENERAL PROVISIONS

Article 1.- Regulation scope

1. This Decree prescribes the sanctioning of administrative violations in the field of charge and fee.

2. The administrative violations in the field of charge and fee, prescribed in this Decree, include:

a) Violation of regulations on competence to prescribe charges, fees;

b) Violation of regulations on registration, declaration, collection and payment of charges and fees;

c) Violation of regulations on charge and fee collection levels;

d) Violation of regulations on order and procedures of elaborating and reporting on charge collection plans;

e) Violation of regulations on management and use of charge and fee money;

f) Violation of regulations on charge and fee collection vouchers;

g) Violation of regulations on charge and/or fee exemption or reduction;

h) Violation of regulations on charge and fee accounting;

i) Violation of regulations on making public the charge and fee collection regime.

Article 2.- Objects of application

1. Domestic and foreign individuals, agencies and organizations (hereinafter referred collectively to as individuals and organizations) that commit acts of intentionally or unintentionally violating the law provisions on charges and fees, which are not crimes, shall all be sanctioned for administrative violations according to the provisions of this Decree, except for cases where the international treaties which Vietnam has signed or acceded to provide otherwise.

2. State officials and employees who are performing the assigned tasks or official duties in the field of charge and fee and commit administrative violations shall not be subject to this Decree but be disciplined according to law provisions on State officials and employees.

Article 3.- Sanctioning principles

The principles for sanctioning administrative violations in the field of charge and fee shall comply with the provisions in Article 3 of the July 2, 2000 Ordinance on Handling of Administrative Violations.

Article 4.- Extenuating circumstances, aggravating circumstances for acts of administrative violations in the field of charge and fee

The extenuating and aggravating circumstances for acts of administrative violations in the field of charge and fee shall comply with the provisions in Articles 8 and 9 of the July 2, 2002 Ordinance on Handling of Administrative Violations.

Article 5.- Statute of limitation for sanctioning

1. The statute of limitation for sanctioning administrative violations in the field of charge and fee shall be two years as from the dates the administrative violations are committed.

2. Individuals, who have been prosecuted or got decisions to be brought to trial according to criminal procedures, and later got decisions to suspend the investigation or their cases, but their acts of violation show signs of administrative violations in the field of charge and fee, shall be sanctioned according to the provisions of this Decree; for this case, the statute of limitation for sanctioning administrative violations shall be three months as from the date the persons with sanctioning competence receive the suspension decisions and dossiers of the violation cases.

3. If within the time limits prescribed in Clauses 1 and 2 of this Article the violating individuals or organizations commit new administrative violations in the field of charge and fee or deliberately evade or obstruct the sanctioning, the statute of limitations prescribed in Clauses 1 and 2 of this Article shall not apply; the statute of limitation for sanctioning administrative violations shall be counted from the time the new violations are committed or the time the acts of evading or obstructing the sanctioning stop.

Article 6.- The statute of limitation for executing the decisions on sanctioning administrative violations in the field of charge and fee

The decisions on sanctioning administrative violations in the field of charge and fee shall be invalid after one year counting from the dates the sanctioning decisions are issued; in cases where sanctioned individuals or organizations deliberately evade or delay the execution of the sanctioning decisions, the above-mentioned statute of limitation shall be recounted from the time the acts of evasion or delay stop.

Article 7.- The time limits for being considered not yet sanctioned for administrative violations

Individuals and organizations sanctioned for administrative violations, who, if past one year counting from the date of completely serving the sanctioning decisions or the date of expiry of the statute of limitation for executing the sanctioning decisions, do not repeat their violations, shall be considered not yet sanctioned for administrative violations

Article 8.- Sanctioning forms

1. For each act of administrative violation in the field of charge and fee, the violating individuals or organizations shall be subject to one of the following principal sanctioning forms:

a) Caution;

b) Fine.

2. Depending on the nature and seriousness of their violations, individuals and organizations that commit administrative violations in the field of charge and fee may also be subject to one or all of the following additional sanctioning forms:

a) Deprivation of the right to use professional practice or operation licenses as provided for by law;

b) Confiscation of material evidences and/or means already used for committing the administrative violations.

3. Apart from the sanctioning forms prescribed in Clauses 1 and 2 of this Article, individuals and organizations that commit administrative violations may also be forced to apply one or many of the following remedial measures:

a) Forced repayment of the money amounts lost due to their administrative violations in the field of charge and fee;

b) Forced payment of all expenses for the reimbursement of difference amounts brought about by wrong implementation of legislation on charges and fees to the charge and/or fee payers;

c) Retrospective collection of evaded charge and/or fee amounts;

d) Confiscation of the entire charge and fee difference amounts obtained due to administrative violations.

4. The additional sanctioning forms and remedial measures prescribed in Clauses 2 and 3 above can only be applied together with the sanctioning forms prescribed in Clause 1 of this Article. In cases where the statute of limitations for sanctioning administrative violations expire or the time limits for issuing sanctioning decisions expire, sanctions shall not be imposed, but the remedial measures prescribed in Clause 3 of this Article must still be applied.

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