Thông tư 06/2004/TT-BTC

Circular No. 06/2004/TT-BTC of February 4, 2004, guiding the implementation of the Government’s Decree No. 106/2003/ND-CP of September 23, 2003 prescribing the sanctioning of administrative violations in the field of charges and fees

Circular No. 06/2004/TT-BTC of February 4, 2004, guiding the implementation of the Government’s Decree No. 106/2003/ND-CP of September 23, 2003 prescribing the sanctioning of administrative violations in the field of charges and fees đã được thay thế bởi Circular No. 186/2013/TT-BTC guidance sanction against administrative violation in management of fees charges và được áp dụng kể từ ngày 20/01/2014.

Nội dung toàn văn Circular No. 06/2004/TT-BTC of February 4, 2004, guiding the implementation of the Government’s Decree No. 106/2003/ND-CP of September 23, 2003 prescribing the sanctioning of administrative violations in the field of charges and fees


THE MINISTRY OF FINANCE
--------------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
--------------

No. 06/2004/TT-BTC

Hanoi, February 4, 2004

 

CIRCULAR

GUIDING THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE NO. 106/2003/ND-CP OF SEPTEMBER 23, 2003 PRESCRIBING THE SANCTIONING OF ADMINISTRATIVE VIOLATIONS IN THE FIELD OF CHARGES AND FEES

Pursuant to the Government’s Decree No.57/2002/ND-CP of July 24, 2002 detailing the implementation of the Ordinance on Charges and Fees;
Pursuant to the Government’s Decree No.77/2003/ND-CP of July 1, 2003 defining the functions, tasks, powers and organizational structure of the Finance Ministry;
Pursuant to the Government’s Decree No.106/2003/ND-CP prescribing the sanctioning of administrative violations in the field of charges and fees (hereinafter called Decree No.106/2003/ND-CP for short),
The Finance Ministry hereby guides the implementation thereof as follows:

I. GENERAL PROVISIONS

1. Regulation scope:

This Circular shall apply to acts of administrative violation in the field of charges and fees, which are prescribed in Clause 2, Article 1 of Decree No.106/2003-ND-CP, including:

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

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

c) Violation of the regulations on charge and fee rates;

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

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

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

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

h) Violation of the regulations on charge and/or fee accounting;

i) Violation of the regulations on publicity of the charge and/or fee collection regime.

2. Subjects of application

Local and foreign individuals, agencies and organizations (hereinafter called individuals and organizations for short) that intentionally or unintentionally violate law provisions on charges and fees but their violations are not crimes.

In cases where the international treaties which the Socialist Republic of Vietnam has signed or acceded to contain provisions different from the provisions of Decree No.106/2003/ND-CP and the guidance in this Circular, the provisions of such international treaties shall apply.

3. Cases of non-sanctioning of administrative violations in the field of charges and fees

a) Violators are aged under 14 years as provided for in Clause 1a, Article 6 of the July 2, 2002 Ordinance on Handling of Administrative Violations;

b) Public officials and employees, when performing their assigned tasks or duties in the field of charges and fees but committing acts of administrative violation in such field of charges and fees, are handled under law provisions on public officials and employees;

c) State bodies promulgate documents on charges and fees ultra vires and such documents are handled according to law provisions on promulgation of legal documents; the signers of such documents are handled according to law provisions on public officials and employees;

d) Where the statute of limitation for sanctioning administrative violations has expired as provided for in Article 5 of Decree No.106/2003/ND-CP;

e) Administrative violations show criminal signs and the dossiers thereon are transferred to competent criminal procedure-conducting agencies for consideration and settlement according to the provisions of criminal law;

f) Violations of regulations on the regime of accounting charges and/or fees are sanctioned according to law provisions on sanctioning of administrative violations in the field of accountancy;

g) Violations of regulations on management and use of non-State budget charge money, which were administratively sanctioned under law provisions on sanctioning of administrative violations in the field where such acts were committed.

4. Sanctioning principles

The principles for sanctioning administrative violations in the field of charges and fees shall comply with the provisions of Article 3 of the July 2, 2002 Ordinance on Handling of Administrative Violations.

5. Extenuating or aggravating circumstances for acts of administrative violation in the field of charges and fees

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

II. ACTS OF ADMINISTRATIVE VIOLATION IN THE FIELD OF CHARGES AND FEES, SANCTIONING FORMS AND LEVELS

Acts of administrative violation in the field of charges and fees, the sanctioning forms and levels shall comply with the provisions in Articles 9, 10, 11, 12, 13, 14, 15 and 17 of the Government’s Decree No.106/2003/ND-CP of September 23, 2003, concretely as follows:

1. The sanctioning forms and levels for acts of violating the regulations on competence to prescribe charges and fees

a) To impose a fine of VND 35,000,000 for acts of stipulating by incompetent persons at their own will charge and fee lists; charge and fee rates; charge and fee management and use; charge and fee exemption and reduction. For cases involving extenuating or aggravating circumstances, the sanctioning level shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 30,000,000. In cases where two extenuating circumstances are involved, the fine level shall be VND 25,000,000. If three or more extenuating circumstances are involved, the fine level shall be VND 20,000,000.

- If one aggravating circumstance is involved, the fine level shall be VND 40,000,000. In cases where two aggravating circumstances are involved, the fine level shall be VND 45,000,000. If three or more aggravating circumstances are involved, the fine level shall be VND 50,000,000.

b) In addition to fines, individuals or organizations committing acts of violating regulations on competence to prescribe charges and fees, shall be additionally sanctioned with the deprivation of the rights to use practice or operation licenses under the provisions of law; and the confiscation of material evidences and/or means used for committing administrative violations according to the provisions of Clause 2, Article 8 of Decree No.106/2003/ND-CP;

c) In cases where violating individuals or organizations have already collected charges and fees; used the collected charge and fee money; or effected charge and/or fee the application exemption or reduction, they shall be subject to the application of one or all of remedial measures prescribed at Points a, b and d, Clause 3, Article 8 of Decree No.106/2003/ND-CP.

2. Sanctioning forms and levels for acts of violating regulations on registration, declaration of charge and fee collection and remittance

a) For acts of making registration and/or declaration with State management agencies 5 to 20 working days later than schedule (including cases of additional registration upon any change):

- Caution for acts of first-time violation.

- A fine of VND 200,000 for acts of violation for the second time on;

- In cases where extenuating circumstances are involved, the fine level shall be VND 100,000; if aggravating circumstances are involved, the fine level shall be VND 300,000.

b) A fine of VND 1,500,000 for case of being more than 20 working days later than schedule (being considered having not registered, declared charge and fee collection and payment). If extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 1,200,000. If two or more extenuating circumstances are involved, the fine level shall be VND 1,000,000.

- If one aggravating circumstance is involved, the fine level shall be VND 1,700,000. If two or more aggravating circumstances are involved, the fine level shall be VND 2,000,000.

c) A fine of VND 750,000 for acts of falsely and/or inadequately declaring items in charge and fee declaration forms or in accounting documents for supply to State management bodies as prescribed. In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 600,000. If two or more extenuating circumstances are involved, the fine level shall be VND 500,000;

- If one aggravating circumstance is involved, the fine level shall be VND 900,000. If two or more aggravating circumstances are involved, the fine level shall be VND 1,000,000.

d) In addition to fines, individuals and organizations committing acts of not registering nor declaring charge and/or fee collection and payment with State management bodies as provided for shall also be additionally sanctioned with the deprivation of the right to use practice or operation licenses as provided for by law; the confiscation of material evidences and/or means used for committing administrative violations as provided for in Clause 2, Article 8 of Decree No.106/2003/ND-CP.

e) Besides forms of principal sanction and additional sanction, individuals and organizations that commit acts of violating the regulations on registration and declaration of charge and/or fee collection and remittance at Points b and c, Section 2 of this Circular, shall also be subject to the application of remedial measures prescribed at Point c, Clause 3, Article 8 of Decree No.106/2003/ND-CP.

3. Sanctioning forms and levels for acts of violating the regulations on charge and/or fee collection and remittance

a) For acts of paying charges and/or fees later than the deadlines prescribed in the notices of competent bodies:

- Caution, for acts of first-time violation;

- A fine of VND 300,000 for acts of violation for the second time on;

- In cases where one extenuating circumstance is involved, the fine level shall be VND 200,000; if two or more extenuating circumstances are involved, the fine level shall be VND 100,000;

- In cases where one aggravating circumstance is involved, the fine level shall be VND 400,000; if two or more aggravating circumstances are involved, the fine level shall be VND 500,000.

b) For acts of not paying charges and/or fees:

b.1. A fine of VND 750,000 if the unpaid charge and/or fee amount is valued at below VND 10,000,000. If extenuating circumstances are involved, the fine level shall be VND 500,000. If aggravating circumstances are involved, the fine level shall be VND 1,000,000;

b.2. A fine of VND 2,000,000 if the unpaid charge and/or fee amount is valued at between VND 10,000,000 and under 30,000,000. In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 1,500,000. If two or more extenuating circumstances are involved, the fine level shall be VND 1,100,000;

- If one aggravating circumstance is involved, the fine level shall be VND 2,500,000. If two or more aggravating circumstances are involved, the fine level shall be VND 2,900,000.

b.3. A fine of VND 4,000,000 if the unpaid charge and/or fee amount is valued at between VND 30,000,000 and under VND 50,000,000. In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 3.500,000. If two or more extenuating circumstances are involved, the fine level shall be VND 3,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 4,500,000. If two or more aggravating circumstances are involved, the fine level shall be VND 4,900,000;

b.4. A fine of VND 7,500,000 if the unpaid charge and/or fee amount is valued at between VND 50,000,000 and under VND 100,000,000. In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 6,000,000. If two or more extenuating circumstances are involved, the fine level shall be VND 5,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 9,000,000. If two or more aggravating circumstances are involved, the fine level shall be VND 9,900,000;

b.5. A fine of VND 20,000,000 if the unpaid charge and/or fee amount is valued at between VND 100,000,000 and under VND 300,000,000. In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 15,000,000. If two or more extenuating circumstances are involved, the fine level shall be VND 10,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 25,000,000. If two or more aggravating circumstances are involved, the fine level shall be VND 29,900,000;

b.6. A fine of VND 40,000,000 if the unpaid charge and/or fee amount is valued at VND 300,000,000 or over. In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 35,000,000. If two or more extenuating circumstances are involved, the fine level shall be VND 30,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 45,000,000. If two or more aggravating circumstances are involved, the fine level shall be VND 50,000,000;

c) In addition to fines, individuals and organizations that commit act of not paying charges and/or fees prescribed at Point b, Section 3 of this Circular shall also be additionally sanctioned with the deprivation of the right to use practive or operation licenses as provided for by law; the confiscation of material evidences and/or means used for commission of administrative violations as provided for in Clause 2, Article 8 of Decree No.106/2003/ND-CP and be subject to the application of remedial measures prescribed at Point c, Clause 3, Article 8 of Decree No.106/2003/ND-CP.

4. Sanctioning forms and levels for acts of violating the regulations on charge and fee collection levels

a) A fine of VND 6,000,000 for acts of collecting charges and fees at variance with the charge and fee rates already posted up or prescribed by competent State bodies. In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 4,000,000. If two or more extenuating circumstances are involved, the fine level shall be VND 2,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 8,000,000. If two or more aggravating circumstances are involved, the fine level shall be VND 10,000,000.

b) In addition to fines, individuals and organizations that commit acts of violating the regulations on charge and fee collection level with the involvement of aggravating circumstances shall also be additionally sanctioned with the deprivation of the right to use practice or operation licenses as provided for by law; the confiscation of material evidences and/or means used for commission of administrative violations as provided for in Clause 2, Article 8 of Decree No.106/2003/ND-CP.

c) Apart from the principal and additional sanctioning forms, individuals and organizations violating the regulations on charge and fee collection levels shall also be subject to the application of one or all of remedial measures prescribed at Points a, b and d, Clause 3, Article 8 of Decree No. 106/2003/ND-CP.

5. Sanctioning forms and levels for acts of violating the regulations on order and procedures for elaborating and reporting on charge collection plans

Organizations and individuals that commit acts of violating the regulations on order and procedures for elaborating and reporting on charge collection plans as provided for at Points 3, 4, 5 and 6, Section A, Part III of Circular No.63/2002/TT-BTC of July 24, 2002 of the Finance Ministry guiding the implementation of law provisions on charges and fees shall be sanctioned as follows:

a) Caution for acts of first-time violation.

b) A fine of VND 750,000 for acts of violation for the second time on. In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 600,000. If two or more extenuating circumstances are involved, the fine level shall be VND 500,000;

- If one aggravating circumstance is involved, the fine level shall be VND 900,000. If two or more aggravating circumstances are involved, the fine level shall be VND 1,000,000.

6. Sanctioning forms and levels for acts of violating the regulations on management and use of State budget charge and/or fee money

a) A fine of VND 750,000 for acts of violation with the charge and/or fee amount used for wrong purposes being valued at under VND 10,000,000. If extenuating circumstances are involved, the fine level shall be VND 500,000. If aggravating circumstances are involved, the fine level shall be VND 1,000,000;

b) A fine of VND 2,000,000 for acts of violation with the charge and/or fee amount used for wrong purposes being valued at between VND 10,000,000 and under VND 30,000,000. In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 1,500,000. If two or more extenuating circumstances are involved, the fine level shall be 1,100,000;

- If one aggravating circumstance is involved, the fine level shall be VND 2,500,000. If two or more aggravating circumstances are involved, the fine level shall be VND 2,900,000.

c) A fine of VND 4,000,000 for acts of violation with the charge and/or fine amount used for wrong purposes being valued at between VND 30,000,000 and under VND 50,000,000. In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 3,500,000. If two or more extenuating circumstances are involved, the fine level shall be VND 3,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 4,500,000. If two or more aggravating circumstances are involved, the fine level shall be VND 4,900,000;

d) A fine of VND 7,500,000 for acts of violation with the charge and/or fee amount used for wrong purposes being valued at between VND 50,000,000 and under VND 100,000,000. In cases where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 6,000,000. If two or more extenuating circumstances are involved, the fine level shall be VND 5,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 9,000,000. If two or more aggravating circumstances are involved, the fine level shall be VND 9,900,000;

e) A fine of VND 20,000,000 for acts of violation with the charge and/or fee amount used for wrong purposes being valued at between VND 100,000,000 and under VND 300,00,000. Where extenuating or aggravating circumstances are involved, the fine level shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 15,000,000. If two or more extenuating circumstances are involved, the fine level shall be VND 10,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 25,000,000. If two or more aggravating circumstances are involved, the fine level shall be VND 29,900,000;

f) A fine of VND 40,000,000 for acts of violation with the charge and/or fee amount used for wrong purposes being valued at VND 300,000,000 or over. Where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 35,000,000. If two or more extenuating circumstances are involved, the fine level shall be VND 30,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 45,000,000. If two or more aggravating circumstances are involved, the fine level shall be VND 50,000,000;

g) In addition to fines, individuals and organizations that acts of violating the regulations on management and use of State budget charge and fee money shall also be subject to the application of remedial measures defined at Point a, Clause 3, Article 8 of Decree No.106/2003/ND-CP.

7. Sanctioning forms and levels for acts of violating the regulations on State budget charge and fee collection vouchers

a) For acts of violating the regulations on voucher printing:

a.1. A fine of VND 3,000,000 for acts of ordering or undertaking the voucher printing without written approvals by competent State bodies. Where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 2,000,000. If two or more extenuating circumstances are involved, the fine level shall be VND 1,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 4,000,000. If two or more aggravating circumstances are involved, the fine level shall be VND 5,000,000;

a.2. A fine of VND 6,500,000 for acts or ordering or undertaking the printing of vouchers with identical signs, identical serial numbers. Where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 5,000,000. If two or more extenuating circumstances are involved, the fine level shall be VND 4,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 8,000,000. If two or more aggravating circumstances are involved, the fine level shall be VND 9,000,000;

b) For acts of violating the regulations on registration for use of vouchers: A fine of VND 1,250,000 on individuals and organizations for using particular vouchers (such as stamps, tickets... pre-printed with charge or fee collection levels) without registering the use thereof with competent State bodies according to regulations. Where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 1,000,000. If two or more extenuating circumstances are involved, the fine level shall be VND 500,000;

- If one aggravating circumstance is involved, the fine level shall be VND 1,500,000. If two or more aggravating circumstances are involved, the fine level shall be VND 2,000,000;

c) For acts of violating the regulations on use of vouchers:

c.1. For acts of making vouchers without inscribing clearly the contents prescribed in the vouchers, excluding the contents showing the charge or fee amounts:

- Caution for acts of first-time violation.

- A fine of VND 200,000 for acts of violation for the second time on;

- Where extenuating circumstances are involved, the fine level shall be VND 100,000; if aggravating circumstances are involved, the fine level shall be VND 300,000.

c.2. A fine of VND 3,000,000 for acts of failing to make vouchers upon charge and fee collection, excluding cases of charge and fee collection requiring no vouchers as provided for. Where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 2,500,000. If two extenuating circumstances are involved, the fine level shall be VND 1,500,000. If three or more extenuating circumstances are involved, the fine level shall be VND 500,000;

- If one aggravating circumstance is involved, the fine level shall be VND 3,500,000. If two aggravating circumstances are involved, the fine level shall be VND 4,500,000. If three or more aggravating circumstances are involved, the fine level shall be VND 5,000,000.

c.3. Based on the values inscribed in the charge or fee collection voucher copies handed to customers, the following fine levels shall be imposed on acts of making vouchers with value differences among copies of one voucher number:

- A fine of VND 750,000 for each voucher with the value difference of under VND 1,000,000. If extenuating circumstances are involved, the fine level shall be VND 500,000. If aggravating circumstances are involved, the fine level shall be VND 1,000,000;

- A fine of VND 2,500,000 for each voucher with the value difference of between VND 1,000,000 and under 5,000,000. If extenuating circumstances are involved, the fine level shall be VND 2,000,000. If aggravating circumstances are involved, the fine level shall be VND 3,000,000;

- A fine of VND 4,500,000 for each voucher with the value difference of between VND 5,000,000 and under 10,000,000. If extenuating circumstances are involved, the fine level shall be VND 4,000,000. If aggravating circumstances are involved, the fine level shall be VND 5,000,000;

- A fine of VND 8,000,000 for each voucher with the value difference of VND 10,000,000 or over. If extenuating circumstances are involved, the fine level shall be VND 6,000,000. If aggravating circumstances are involved, the fine level shall be VND 10,000,000.

c.4. Based on the values inscribed in the charge or fee collection voucher copies handed to customers, the following fine levels shall be imposed on acts of making blank vouchers:

- A fine of VND 1,500,000 for each voucher with the value of under VND 2,000,000. If extenuating circumstances are involved, the fine level shall be VND 1,000,000. If aggravating circumstances are involved, the fine level shall be VND 2,000,000;

- A fine of VND 4,000,000 for each voucher with the value of between VND 2,000,000 and under 5,000,000. If extenuating circumstances are involved, the fine level shall be VND 3,000,000. If aggravating circumstances are involved, the fine level shall be VND 5,000,000;

- A fine of VND 13,000,000 for each voucher with the value of VND 5,000,000 or over. Where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

+ If one extenuating circumstance is involved, the fine level shall be VND 11,000,000. It two extenuating circumstances are involved, the fine level shall be VND 9,000,000. If three or more extenuating circumstances, the fine level shall be VND 6,000,000;

+ If one aggravating circumstance is involved, the fine level shall be VND 15,000,000. If two aggravating circumstances are involved, the fine level shall be VND 17,000,000. If three or more aggravating circumstances, the fine level shall be VND 20,000,000.

c.5. A fine of VND 1,500,000 for act of using each expired voucher number. If extenuating circumstances are involved, the fine level shall be VND 1,000,000. If aggravating circumstances are involved, the fine level shall be VND 2,000,000.

c.6. A fine of VND 4,000,000 for each voucher for acts of erasing or modifying the contents of the used vouchers. Where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 3,000,000. If two or more extenuating circumstances are involved, the fine level shall be VNd 2,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 5,000,000. If two or more aggravating circumstances are involved, the fine level shall be VND 6,000,000.

c.7. A fine of VND 6,500,000 for each voucher for act of using fake vouchers. Where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 5,500,000. If two extenuating circumstances are involved, the fine level shall be VND 4,500,000. If two or more extenuating circumstances are involved, the fine level shall be VND 3,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 7,500,000. If two are involved, the fine level shall be VND 8,500,000. If three or more aggravating circumstances are involved, the fine level shall be VND 10,000,000.

c.8. The maximum fine level for violation acts prescribed at Points c.3, c.4, c.5, c.6 and c.7 of this Point shall be VND 100,000,000.

d) For acts of violating the regulations on management of vouchers:

d.1. A fine of VND 300,000 on individuals or organizations for reporting late on the use, settlement and final settlement of vouchers; archiving and preserving vouchers in contravention of regulations. Where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 200,000. If two or more extenuating circumstances are involved, the fine level shall be VND 100,000;

- If one aggravating circumstance is involved, the fine level shall be VND 400,000. If two or more aggravating circumstances are involved, the fine level shall be VND 500,000.

d.2. A fine of VND 750,000 on individuals or organizations for not reporting on the use, settlement and final settlement of use of vouchers. If extenuating circumstances are involved, the fine level shall be VND 500,000. If aggravating circumstances are involved, the fine level shall be VND 1,000,000.

d.3. A fine of VND 1,500,000 for acts of receiving, purchasing vouchers in contravention of regulations, for each used voucher. If extenuating circumstances are involved, the fine level shall be VND 1,000,000. If aggravating circumstances are involved, the fine level shall be VND 2,000,000. The maximum fine level shall be VND 50,000,000.

e) For acts of losing, giving or selling vouchers:

e.1. A fine of VND 500,000 for act of losing the voucher copies to be handed to customers, for each unused voucher;

e.2. A fine of VND 200,000 for acts of losing the copies of each voucher, excluding the copies to be handed to customers of unused vouchers;

e.3. For acts of giving, selling vouchers:

- For case of giving or selling vouchers which have been detected as having been used, the voucher-giving or -selling individuals or organizations shall be sanctioned at the levels prescribed at Point c.4. of this Section;

- For case of giving or selling unused vouchers, the individuals or organizations that give or sell the vouchers shall be sanctioned at the levels prescribed at Points e.1 and e.2 of this Section;

e.4. The maximum fine level for act of losing, giving or selling vouchers shall be VND 50,000,000; particularly for case of giving or selling vouchers which have been detected as having been used, the maximum fine level shall be VND 100,000,000.

f) In addition to fines, individuals and organizations that order or undertake the printing of vouchers with identical signs, identical serial numbers prescribed at Point a.2; commit acts of violating the regulations on use of vouchers mentioned at Points c.2, c.3, c.4, c.5, c.6, c.7; commit acts of receiving or purchasing vouchers at variance with regulations stated at Point d.3 and acts of giving or selling vouchers prescribed at Point e.3 above shall also be additionally sanctioned with the deprivation of the right to use practice or operation licenses according to law provisions; the confiscation of material evidences and/or means used for commission of administrative violations as provided for in Clause 2, Article 8 of Decree No.106/2003/ND-CP.

g) Apart from principal and additional sanctioning forms, individuals and organizations that commit acts of violating the regulations on the use of vouchers mentioned at Points c.2, c.3, c.4, c.5 and c.7; commit acts of receiving, buying vouchers against the regulations mentioned at Point d.3 and commit acts of giving or selling vouchers prescribed at Point e.3 above shall also be subject to the application of one or all of the remedial measures prescribed at Points a, c and d, Clause 3, Article 8 of Decree No.106/2003/ND-CP.

8. Sanctioning forms and levels for acts of violating the regulations on charge and/or fee exemption, reduction

a) For acts of making false declaration, over-or under-declaration in dossiers in order to enjoy charge and/or fee exemption or reduction policies:

a.1. Caution for acts of first-time violation.

a.2. A fine of VND 300,000 for acts of violation for the second time on. Where extenuating or aggravating circumstances are involved, the fine level shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 200,000. If two or more are involved, the fine level shall be VND 100,000;

- If one aggravating circumstance is involved, the fine level shall be VND 400,000. If two or more are involved, the fine level shall be VND 500,000.

b) For acts of making false declaration, over- or under-declarations in the dossiers so as to enjoy differences from the implementation of charge and fee exemption and/or reduction regimes:

b.1. A fine of VND 700,000 for acts of violation with the difference amount valued at under VND 10,000,000. If extenuating circumstances are involved, the fine level shall be VND 500,000. If aggravating circumstances are involved, the fine level shall be VND 900,000.

b.2. A fine of VND 2,000,000 for acts of violation with the difference amount valued at between VND 10,000,000 and under VND 30,000,000. Where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 1,500,000. If two or more extenuating circumstances are involved, the fine level shall be VND 1,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 2,500,000. If two or more aggravating circumstances are involved, the fine level shall be VND 2,900,000;

b.3. A fine of VND 4,000,000 for acts of violation with difference amount valued at between VND 30,000,000 and under VND 50,000,000. Where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 3,500,000. If two or more are involved, the fine level shall be VND 3,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 4,500,000. If two or more are involved, the fine level shall be VND 4,900,000;

b.4. A fine of VND 7,500,000 for acts of violation with the difference amount valued at between VND 50,000,000 and under VND 100,000,000. Where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 6,000,000. If two or more are involved, the fine level shall be VND 5,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 9,000,000. If two or more are involved, the fine level shall be VND 9,900,000;

b.5. A fine of VND 20,000,000 for acts of violation with the difference amount valued at between VND 100,000,000 and under VND 300,000,000. Where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 15,000,000. If two or more are involved, the fine level shall be VND 10,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 25,000,000. If two or more are involved, the fine level shall be VND 29,900,000;

b.6. A fine of VND 40,000,000 for acts of violation with the difference amount valued at VND 300,000,000 or over. Where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 35,000,000. If two or more are involved, the fine level shall be VND 30,000,000;

- If one aggravating circumstance is involved, the fine level shall be VND 45,000,000. If two or more are involved, the fine level shall be VND 50,000,000;

c) In addition to fines, individuals and organizations that commit acts of making false declarations, over- or under-declarations in order to enjoy differences from the implementation of charge and fee exemption, reduction policies prescribed at Point b, Section 8 of this Circular shall also be additionally sanctioned with the deprivation of the right to use practice or operation licenses as provided for by law under the provisions of Point a, Clause 2, Article 8 of Decree No.106/2003/ND-CP.

d) Apart from principal and additional sanctioning forms, individuals and organizations that commit acts of making false or over-/under-declaration in the dossiers in order to enjoy differences from the implementation of charge and fee exemption, reduction policies prescribed at Point b, Section 8 of this Circular shall also be subject to the application of remedial measures prescribed at Point a, Section 3, Article 8 of Decree No.106/2003/ND-CP.

9. Sanctioning forms and levels for acts of failing to post up or make public notices at charge and fee collection places at convenient positions for charge and fee payers to easily see the names of charges and fees, collection levels, collection vouchers and documents stipulating charge and fee collection

a) Caution for acts of first-time violation.

b) A fine of VND 750,000 for acts of violation for the second time on. Where extenuating or aggravating circumstances are involved, the fine levels shall be as follows:

- If one extenuating circumstance is involved, the fine level shall be VND 600,000. If two or more are involved, the fine level shall be VND 500,000;

- If one aggravating circumstance is involved, the fine level shall be VND 900,000. If two or more are involved, the fine level shall be VND 1,000,000.

III. COMPETENCE, PROCEDURES TO SANCTION ADMINISTRATIVE VIOLATIONS IN THE FIELD OF CHARGES AND FEES

The competence to sanction administrative violations in the field of charges and fees shall comply with the provisions of Article 18, Decree No. 106/2003/ND-CP concretely as follows:

1. The competence to sanction administrative violations in the field of charges and fees shall comply with the provisions of Articles 28, 29, 30, 31, 34, 35, 36, 37, 38, 39 and 40 of the July 2, 2002 Ordinance on Handling of Administrative Violations.

2. The principles for determining the competence to sanction administrative violations in the field of charges and fees shall comply with the provisions of Article 42 of the July 2, 2002 Ordinance on Handling of Administrative Violations.

3. The procedures and order of sanctioning administrative violations in the field of charges and fees shall comply with the provisions of Articles 53, 54, 55, 56, 57, 58, 59, 60 and 61 of the July 2, 2002 Ordinance on Handling of Administrative Violations.

4. The proceeds from sanctioning of administrative violations in the field of charges and fees must be remitted into the State budget via accounts opened at the State Treasury. The regime of management of fine receipts and fine money shall comply with current law provisions.

5. Procedures for handling of remedial measures:

a) Persons competent to sanction administrative violations should clearly determine individuals and/or organizations responsible for overcoming the consequences, measures and time limits for overcoming the consequences in the decisions to sanction administrative violations.

b) Organizations or individuals are forced to reimburse the money amounts lost due to their administrative violations in the field of charges and fees; bear all costs of refunding the differences from the implementation of charge and fee policies for charge and fee payers; be subject to the retrospective collection of evaded charge and fee amounts; to the confiscation of the charge and fee difference amounts earned from administrative violations in the field of charges and fees, have to pay fines at places inscribed in the sanctioning decisions, for reimbursement to the victims under the consideration of the sanctioning agencies or for payment of reasonable expenses arising in the course of performing work related to the application of remedial measures.

c) Agencies competent to sanction administrative violations in the field of charge and fee may open custody accounts at the State Treasury to monitor, manage and use the money amounts for application of remedial measures (according to the provisions of Item b of this Point). Quarterly and annually, the agencies entitled to open custody accounts must synthetically report to their superior managing agencies and the finance bodies of the same level on the situation of revenues and expenditures in the custody accounts according to the current financial regimes. Annually at the end of December 31, the whole money amounts put in custody under the provisions of this Point must be remitted into the State budget according to the current law provisions on State budget.

d) Where individuals or organizations decline to abide by the decisions on compulsory overcoming of consequences, they shall be forced to do so under the provisions of law.

IV. COMPLAINTS, DENUNCIATIONS, HANDLING OF VIOLATIONS

1. The complaints and denunciations and the settlement of complaints and denunciations against decisions on sanctioning administrative violations in the field of charges and fees shall comply with the law provisions on complaints and denunciations. Pending the settlement of complaints, individuals and organizations sanctioned for administrative violations in the field of charges and fees must strictly abide by the sanctioning decisions of the competent bodies.

2. Those who are competent to sanction administrative violations in the field of charges and fees but seek personal benefits or show irresponsibility, covering up, failing to sanction of sanctioning untimely, improperly or ultra vires shall, depending on the nature and seriousness of their violations, be disciplined or examined for penal liability; if causing damage to the State, organizations and/or individuals, they must pay compensations therefor according to law provisions.

3. The persons sanctioned for administrative violations in the field of charges and fees, if committing acts of obstructing, resisting persons on duty or deliberately delaying or shirking the execution of decisions on sanctioning of administrative violations, shall, depending on the nature and seriousness of violations, be administratively handled or examined for penal liability according to law provisions.

V. IMPLEMENTATION ORGANIZATION

This Circular takes implementation effect 15 days after its publication in the Official Gazette.

Any problems arising in the course of implementation should be reported to the Finance Ministry for timely solution.

 

 

FOR THE FINANCE MINISTER
VICE MINISTER




Truong Chi Trung

 

ATTACH FILE

 

 

Đã xem:

Đánh giá:  
 

Thuộc tính Văn bản pháp luật 06/2004/TT-BTC

Loại văn bảnThông tư
Số hiệu06/2004/TT-BTC
Cơ quan ban hành
Người ký
Ngày ban hành04/02/2004
Ngày hiệu lực27/02/2004
Ngày công báo...
Số công báo
Lĩnh vựcThuế - Phí - Lệ Phí, Vi phạm hành chính
Tình trạng hiệu lựcHết hiệu lực 20/01/2014
Cập nhật4 năm trước
Yêu cầu cập nhật văn bản này

Download Văn bản pháp luật 06/2004/TT-BTC

Lược đồ Circular No. 06/2004/TT-BTC of February 4, 2004, guiding the implementation of the Government’s Decree No. 106/2003/ND-CP of September 23, 2003 prescribing the sanctioning of administrative violations in the field of charges and fees


Văn bản bị sửa đổi, bổ sung

    Văn bản sửa đổi, bổ sung

      Văn bản bị thay thế

        Văn bản hiện thời

        Circular No. 06/2004/TT-BTC of February 4, 2004, guiding the implementation of the Government’s Decree No. 106/2003/ND-CP of September 23, 2003 prescribing the sanctioning of administrative violations in the field of charges and fees
        Loại văn bảnThông tư
        Số hiệu06/2004/TT-BTC
        Cơ quan ban hànhBộ Tài chính
        Người kýTrương Chí Trung
        Ngày ban hành04/02/2004
        Ngày hiệu lực27/02/2004
        Ngày công báo...
        Số công báo
        Lĩnh vựcThuế - Phí - Lệ Phí, Vi phạm hành chính
        Tình trạng hiệu lựcHết hiệu lực 20/01/2014
        Cập nhật4 năm trước

        Văn bản hướng dẫn

          Văn bản được hợp nhất

            Văn bản gốc Circular No. 06/2004/TT-BTC of February 4, 2004, guiding the implementation of the Government’s Decree No. 106/2003/ND-CP of September 23, 2003 prescribing the sanctioning of administrative violations in the field of charges and fees

            Lịch sử hiệu lực Circular No. 06/2004/TT-BTC of February 4, 2004, guiding the implementation of the Government’s Decree No. 106/2003/ND-CP of September 23, 2003 prescribing the sanctioning of administrative violations in the field of charges and fees