Chương 5 Nghị định 198/2004/NĐ-CP về việc thu tiền sử dụng đất: Xử lý vi phạm, khiếu nại

Chapter V

HANDLING OF VIOLATIONS, COMPLAINTS

Article 18.- Sanctioning

1. Those who delay the payment of land use levies into the State budget shall be subject to a fine equal to 0.02% (two per ten thousand) of the late paid amount for each day of late payment.

2. Those who abuse their positions and/or powers to cause difficulties or obstacles to land use levy payers, to appropriate or embezzle land use levies; who falsify the dossiers, causing loss of State budget revenues, shall, depending on the seriousness of their violations, be disciplined, administratively sanctioned, subject to damage compensations or examined for penal liability according to law provisions.

Article 19.- Complaints and settlement of complaints

1. Land use levy payers shall have the right to complain about the improper implementation of the regulation on land use levy collection under this Decree. Their written complaints must be addressed to the agencies which directly calculate and collect the land use levies within 30 days as from the date of receiving the land use levy payment notices. Pending the settlement, the complainants must pay the notified land use levies fully and on time.

2. The settlement of complaints shall comply with the provisions of the Law on Complaints and Denunciations.