Chapter 5.
THE POWER TO IMPOSE ADMINISTRATIVE PENALTIES
Article 41. The power to make records on administrative violations
1. The person that has the power to make records prescribed as prescribed in this Article also has the power to make records on the administrative violations within their competence, and take responsibility for such records.
2. The persons below have the power to make records on administrative violations:
a) The duty officers that having the power to impose administrative penalties in this Decree.
b) The officials in charge of state management of prices, market, fees, and invoices.
Article 42. The power to impose administrative penalties for violations pertaining to price management
1. The Chief Inspector of the Ministry of Finance is entitled to:
a) Impose fines up to the highest level for the violations pertaining to price management in accordance with this Decree and relevant laws;
b) Impose additional penalties and take remedial measures prescribed in this Decree.
2. The chief of the pricing inspectorate is entitled to:
a) Impose fines of up to 200,000,000 VND for the violations pertaining to price management in accordance with this Decree and relevant laws;
b) Impose additional penalties and take remedial measures prescribed in this Decree.
3. The Chief Inspectors of Services of Finance are entitled to:
a) Impose fines of up to 50,000,000 VND for other violations pertaining to price management prescribed in this Decree;
b) Impose additional penalties and take remedial measures in accordance with this Decree and current law.
4. Inspectors, chief inspectors of Ministries, ministerial agencies and relevant persons have the power to impose penalties for administrative violations pertaining to price management under their management.
5. The competent persons of market management agencies mentioned in Article 45 of the Law on Handling administrative violations that have the power to impose penalties for the violations in Article 5, Article 8, Article 10, Article 12, Article 13, Article 14, Article 16, and Article 17 of this Decree are entitled to impose additional penalties and take remedial measures for the administrative violations mentioned in this Decree that are committed locally.
6. Presidents of the People’s Committees of provinces, within the competence prescribed in the Law on Handling administrative violations, are entitled to impose penalties for administrative violations pertaining to pricing in accordance with this Decree.
7. Presidents of the People’s Committees of districts and communes, within the competence prescribed in the Law on Handling administrative violations, are entitled to impose penalties mentioned in Article 12 of this Decree for administrative violations pertaining to pricing that are committed locally.
Article 43. The power to impose administrative penalties for violations pertaining to fee management
1. Presidents of the People’s Committees of communes are entitled to:
a) Give warnings;
b) Impose fines of up to 5,000,000 VND;
c) Take the remedial measures mentioned in Point a Clause 3 Article 25 of this Decree.
2. Presidents of the People’s Committees of districts are entitled to:
a) Give warnings;
b) Impose fines of up to 25,000,000 VND;
c) Take the remedial measures mentioned in Point b Clause 2 Article 25, Clause 3 Article 26, Clause 2 Article 27, Clause 3 Article 28, Clause 2 Article 29, Clause 8 Article 30 and Clause 6 Article 32 of this Decree.
3. Presidents of the People’s Committees of provinces are entitled to:
a) Give warnings;
b) Impose fines of up to 50,000,000 VND;
c) Take the remedial measures mentioned in Point b Clause 2 Article 25, Clause 3 Article 26, Clause 2 Article 27, Clause 3 Article 28, Clause 2 Article 29, Clause 8 Article 30 and Clause 6 Article 32 of this Decree.
4. Tax officials are entitled to:
a) Give warnings;
b) Impose fines of up to 500,000 VND;
5. The team leader of the tax team is entitled to:
a) Give warnings;
b) Impose fines of up to 2.500,000 VND;
6. The Director of the Sub-department of taxation is entitled to:
a) Give warnings;
b) Impose fines of up to 25,000,000 VND;
c) Take the remedial measures mentioned in Point a and Point b Clause 2 Article 25, Clause 3 Article 26, Clause 2 Article 27, Clause 3 Article 28, Clause 2 Article 29, Clause 8 Article 30, and Clause 6 Article 32 of this Decree.
7. The Director of the Department of taxation is entitled to:
a) Give warnings;
b) Impose fines of up to 50,000,000 VND;
c) Take the remedial measures mentioned in Point a and Point b Clause 2 Article 25, Clause 3 Article 26, Clause 2 Article 27, Clause 3 Article 28, Clause 2 Article 29, Clause 8 Article 30, and Clause 6 Article 32 of this Decree.
8. The Director of the General Department of Taxation is entitled to:
a) Give warnings;
b) Impose fines of up to 50,000,000 VND;
c) Take the remedial measures mentioned in Point a and Point b Clause 2 Article 25, Clause 3 Article 26, Clause 2 Article 27, Clause 3 Article 28, Clause 2 Article 29, Clause 8 Article 30, and Clause 6 Article 32 of this Decree.
9. Inspectors and the persons appointed to carry out inspections are entitled to:
a) Give warnings;
b) Impose fines of up to 500,000 VND;
c) Take the remedial measures mentioned in Point a Clause 2 Article 25.
10. Chief Inspectors of the Services and people holding relevant positions that are appointed to carry out inspections are entitled to:
a) Give warnings;
b) Impose fines of up to 25,000,000 VND;
c) Take the remedial measures mentioned in Point a and Point b Clause 2 Article 25, Clause 3 Article 26, Clause 2 Article 27, Clause 3 Article 28, Clause 2 Article 29, Clause 8 Article 30, and Clause 6 Article 32 of this Decree.
11. Chief Inspectors of the Ministries, ministerial agencies and people holding relevant positions who are appointed to carry out inspections by the Government are entitled to:
a) Give warnings;
b) Impose fines of up to 50,000,000 VND;
c) Take the remedial measures mentioned in Point a and Point b Clause 2 Article 25, Clause 3 Article 26, Clause 2 Article 27, Clause 3 Article 28, Clause 2 Article 29, Clause 8 Article 30, and Clause 6 Article 32 of this Decree.
Apart from the persons having the power to impose penalties for administrative violations mentioned in this Decree, the persons having the power to impose penalties for administrative violations of other agencies may impose penalties within their area of competence in accordance with the Law on Handling administrative violations upon discovery of the administrative violations mentioned in this Decree that pertain to their fields.
Article 44. The power to impose administrative penalties for violations pertaining to invoicing
1. Tax officials are entitled to:
a) Give warnings;
b) Impose fines of up to 500,000 VND;
2. The team leader of the tax team is entitled to:
a) Give warnings;
b) Impose fines of up to 2.500,000 VND;
3. The Director of the Sub-department of taxation is entitled to:
a) Give warnings;
b) Impose fines of up to 25,000,000 VND;
c) Take the remedial measures mentioned in Clause 5 Article 33, Clause 6 Article 34, Clause 8 Article 35, Clause 4 Article 36, Clause 3 Article 37, and Clause 6 Article 38 of this Decree.
4. The Director of the Department of taxation is entitled to:
a) Give warnings;
b) Impose fines of up to 70,000,000 VND;
c) Take the remedial measures mentioned in Clause 5 Article 33, Clause 6 Article 34, Clause 8 Article 35, Clause 4 Article 36, Clause 3 Article 37, and Clause 6 Article 38 of this Decree.
5. If goods are transited without legitimate invoices and papers, the taxpayer shall face penalties for tax avoidance stipulated in the Law on Tax administration and its guiding documents, apart from the penalties for administrative violations pertaining to invoicing in this Decree.
6. If the administrative violation pertaining to invoicing show signs of a crime, the person having the power to impose penalties for administrative violations pertaining to invoicing shall send the documents to a competent criminal proceedings agency as prescribed by law.
Tìm kiếm
Nghị định 109/2013/NĐ-CP (Bản Word)