Nội dung toàn văn Decision No. 93/QD-BTC of January 16, 2008 on correction of appendix 1 issued together with the finance ministry’s Circular No. 61/2007/TT-BTC of June 14, 2007, guiding the handling of tax law violations
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 93/QD-BTC | Hanoi, January 16, 2008 |
DECISION
ON CORRECTION OF APPENDIX 1 ISSUED TOGETHER WITH THE FINANCE MINISTRY’S CIRCULAR No. 61/2007/TT-BTC OF JUNE 14, 2007, GUIDING THE HANDLING OF TAX LAW VIOLATIONS
THE FINANCE MINISTER
Pursuant to the November 12, 1996 Law on Promulgation of Legal Documents; and the December 16, 2002 Law Amending and Supplementing a Number of Articles of the Law on Promulgation of Legal Documents;
Pursuant to the Decree No. 104/2004/ND-CP of Government dated March 23, 2004, on the Official Gazette of the Socialist Republic of Vietnam;
Pursuant to the Decree No. 77/2003/ND-CP of Government dated July 1, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry;
Pursuant to Joint Circular No. 55/2005/TTLT-BVN-VPCP of the Ministry of Home Affairs and the Government Office dated May 6, 2005 providing guidelines on the document format and presentation techniques;
At the proposal of the General Director of Taxation,
DECIDES:
Article 1. To correct some contents of Appendix 1 issued together with the Circular No. 61/2007/TT-BTC of the Ministry of Finance dated June 14, 2007, guiding the handling of tax law violations, including: the List of forms of written records and decisions for use in the handling of tax law violations; and decision forms No. 07, 08, 09, 10, 11, 12 and 13, specifically:
1. List of forms of written records and decisions for use in the handling of tax law violations:
The form at number 2 in the originally printed document: “2. Form No. 2: Decision on handling of a tax law violation with a caution” is now amended into “2. Form No. 2: Written record on tax sealing and unsealing.”
2. Forms No. 07, 08, 09, 10, 11, 12 and 13:
To correct the sections of code of the document, competence to promulgate the document, the place of receipt and some contents of the above forms according to the document format and presentation techniques guided in Joint Circular No. 55/TTLT-BNV-VPCP of May 6, 2005, of the Ministry of Home Affairs and the Government Office, guiding the document format and presentation techniques (corrected forms are enclosed with this Decision).
Article 2. This Decision takes effect on the date of its signing. The General Director of Taxation, the Director of the Ministry of Finance’s Office, and the Heads of units of the Ministry of Finance and concerned units shall implement this Decision.
FOR THE FINANCE MINISTER |
FORM NO. 07
NAME OF MANAGING AGENCY(1) NAME OF ISSUING AGENCY No: ……../QD-…(2) | SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
(3)….., date….month…year….
DECISION ON SANCTIONING OF TAX LAW VIOLATION WITH A CAUTION
(According to simplified procedures)
---------------------------------(4)-----------------------------------
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration;
Pursuant to July 2, 2002 Law No. 44/2002/PL-UBTVQH10 on Handling of Administrative Violations;
Pursuant to Article…. of the Government’s Decree No. 98/2007/ND-CP of June 7, 2007, on the handling of tax law violations and enforcement of tax administrative decisions;
Pursuant to…………………………………………………………………………;
Considering the act of administrative violation committed by(5)………………………,
DECIDES:
Article 1. To impose a caution on:
Mr./Mrs./Organization(6):…………………………………………………………..;
Occupation (field of operation):..…………………………………………………;
Address: ………………………;Tax identification number (if any):……………;
Identity card No……./establishment decision or business registration……………;
Granted on……………………………………by…………………………………;
For the reason that:
He/she/it has committed an act of administrative violation: (7)……………………..
Specified at Point……, Clause………, Article….. of the Government’s Decree No. 98/2007/ND-CP of June 7, 2007, on the handling of tax law violations and enforcement of tax administrative decisions.
Circumstances involved in the handling of the violation:…………….....................
……………………………………………………………………………………..
…………………………………………………………………………………….
Article 2. This Decision takes effect on the date of its signing.
This Decision is sent to:
1. Mr./Mrs./Organization(8):…………………………………………for compliance;
2. ……………………………………………..for monitoring and execution.
This Decision consists of …… pages and is appended a seal on every two adjoining pages.
Place of receipt: - To those specified in Article 2…; - ………………………; - To be archived at……. | POWERS, POSITION OF SIGNATORY(9) (Signature, full name and seal) |
FORM NO. 08
NAME OF MANAGING AGENCY(1) NAME OF ISSUING AGENCY No: ……../QD-…(2) | SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
(3)….., date….month…year….
DECISION ON SANCTIONING OF TAX LAW VIOLATION
WITH A FINE
(According to simplified procedures)
---------------------------------(4)-----------------------------------
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration;
Pursuant to July 2, 2002 Law No. 44/2002/PL-UBTVQH10 on Handling of Administrative Violations;
Pursuant to Article…. of the Government’s Decree No. 98/2007/ND-CP of June 7, 2007, on the handling of tax law violations and enforcement of tax administrative decisions;
Pursuant to…………………………………………………………………………;
Considering the act of administrative violation committed by(5)………………….,
DECIDES:
Article 1. To impose an administrative sanction according to simplified procedures on:
Mr./Mrs./Organization(6):…………………………………………………………..;
Occupation (field of operation):..…………………………………………………;
Address:…………………..; tax identification number (if any)…………………;
Identity card No…………/establishment decision or business registration……….;
Granted on .…………………………….. by……………………………………;
With a fine amount of VND.…………………….
(In words:…………………………………………………………..).
For the reason that:
He/she/it has committed an act of administrative violation:(7)……………………..
The act of Mr./Mrs./Organization…………….has violated the provisions of Point……..Clause……Article…… of the Government’s Decree No. 98/2007/ND-CP of June 7, 2007, on the handling of tax law violations and enforcement of tax administrative decisions.
Circumstances involved in the handling of the violation:………………………….
Article 2. Mr./Mrs./Organization……………shall strictly abide by the sanctioning decision within ten days after being handed the sanctioning decision on date……..month……..year…….., unless…………………..(8) Past that time limit, if Mr./Mrs./Organization…………..intentionally fails to abide by the sanctioning decision, that decision will be enforced.
The fine amount specified in Article 1 must be paid immediately to the issuer of the sanctioning decision and the fine payer will receive a fine receipt at fine-collecting counter No.… of the State Treasury………(9) within ten days after being handed the sanctioning decision.
Mr./Mrs./Organization………………..has the right to lodge a complaint or institute a lawsuit against this decision on sanction of tax law violation under law.
Article 3. This Decision takes effect on the date of its signing
This Decision is handed to:
1. Mr./Mrs./Organization:……………………………………..for compliance;
2. The treasury at……………………………………………..for collection of fine;
3. …………………………………..
This Decision consists of …… pages and is appended a seal on every two adjoining pages.
Place of receipt: - To those specified in Article 3…; - ………………………; - To be archived at……. | POWERS, POSITION OF SIGNATORY(10) (Signature, full name and seal) |
FORM NO. 09
NAME OF MANAGING AGENCY(1) NAME OF ISSUING AGENCY No: ……../QD-…(2) | SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
(3)….., date….month…year….
DECISION ON SANCTIONING OF TAX LAW VIOLATION
---------------------------------(4)-----------------------------------
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration;
Pursuant to July 2, 2002 Law No. 44/2002/PL-UBTVQH10 on Handling of Administrative Violations;
Pursuant to Article…. of the Government’s Decree No. 98/2007/ND-CP of June 7, 2007, on the handling of tax law violations and enforcement of tax administrative decisions;
Pursuant to…………………………………………………………………………;
Based on the written record of administrative violation made by(5)…………at….. hrs on date……month…..year…. at…………………,
DECIDES:
Article 1. To sanction the administrative violation committed by:
Mr./Mrs./Organization(6):…………………………………………………………..;
Occupation (domain of operation):..………………………………………………;
Address:…………………..; Tax identification number (if any)…………………;
Identity card No…………/Establishing decision or business registration……….;
Granted on .…………………………….. by……………………………………;
With the following forms:
1. Principal sanctions:
Caution/fine with a fine amount of VND………………………………………....
(In words):……………………………………………………………………….
2. Additional sanctions (if any):
a/ Deprivation of the right to use practice license or certificate:………………..
b/ Confiscation of material evidence and means used for committing the administrative violation, including:………………………………………………………... …………………..………………………………………………………………………………………………………………………………………………………………………
3. Remedies for consequences of the violation (if any):
a/ Tax arrear amounts to be collected (value-added tax, excise duty, business income tax, house and land tax) for each tax
b/ Other remedies for consequences:
For the reason that:
He/she/it has committed an act of administrative violation: (7)………………….
Specified at Point….., Clause……, Article…. of Decree No. 98/2007/ND-CP of June 7, 2007, on sanctioning of tax law violations and enforcement of tax administrative decisions.
Circumstances involved in the handling of the violation case:…………………
Article 2. Mr./Mrs./Organization ……….shall strictly abide by this sanctioning decision within ten days after being handed it on date……month……year……, unless he/she/it is allowed to postpone the abidance by the decision or ………(8).
Past that time limit, if Mr./Mrs./Organization ……intentionally fails to abide by the sanctioning decision, he/she/it will be forced to do so under law.
The fine amount mentioned in Article 1 must be remitted into account No…. of the State treasury…………(9) within ten days after being handed the sanctioning decision.
Mr./Mrs./Organization ………has the right to lodge a complaint or institute a lawsuit against this decision on sanction of administrative violation under law.
Article 3. This Decision takes effect on date………month…….year…….(10)
Within three days, this Decision must be sent to:
1. Mr./Mrs./Organization …………………………..for compliance;
2. The treasury at ……………………………………for collection of fine;
3. …………………………………………………………………………
This Decision consists of ……….pages and is appended a seal on every two adjoining pages.
Place of receipt: - To those specified in Article 3…; - ………………………; - To be archived at……. | POWERS, POSITION OF SIGNATORY(11) (Signature, full name and seal) |
FORM NO. 10
NAME OF MANAGING AGENCY(1) NAME OF ISSUING AGENCY No: ……../QD-…(2) | SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
(3)….. date….month.…year…...
DECISION ON POSTPONEMENT OF ABIDANCE BY A DECISION ON SANCTIONING OF A TAX LAW VIOLATION WITH A FINE
---------------------------------(4)-----------------------------------
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration;
Pursuant to July 2, 2002 Law No. 44/2002/PL-UBTVQH10 on Handling of Administrative Violations;
Pursuant to Article…. of the Government’s Decree No. 98/2007/ND-CP of June 7, 2007, on the handling of tax law violations and enforcement of tax administrative decisions;
Pursuant to…………………………………………………………………………;
Considering the written request of Mr./Mrs(5).…………on date….month….year…
Address…………………………………………………………………………….
for postponed abidance by Decision No……. of date……month…..year….. of………… on sanctioning of a tax law violation,
DECIDES:
Article 1. To allow the postponed abidance by the decision on sanctioning of tax violation by:
Mr./Mrs.:……………………………………….…………………………………..;
Occupation:……………………...…………………………………………………;
Address:………………….; Tax identification number (if any):………………..;
Identity card No:…………………………………………………………………;
Granted on…………………………………….by………………………………;
Acts of violation eligible for postponed abidance by the sanctioning decision:
Reason for postponement:
- Committed acts of administrative violation: considering the circumstances of Mr. (Mrs.)…………who is eligible for postponement of abidance by the decision on sanctioning of the tax law violation under the provisions of Point… Clause….Article….of the Government’s Decree No. 98/2007/ND-CP of June 7, 2007, on sanctioning of tax law violations and enforcement of tax administrative decisions.
Article 2. Mr. (Mrs.)/organization is allowed to postpone the abidance by the sanctioning decision No…….from date…month…year to date…month…year…
Fine amount eligible for delayed payment:
Upon the expiration of the duration of postponed abidance by the above sanctioning decision, Mr. (Mrs.)……shall pay the fine amount stated in Decision No….. of date…month…year…issued by….; If Mr. (Mrs.) intentionally fails to pay the fine, he/she will be forced to do so under law.
Mr.(Mrs.)/Organization…………….has the right to lodge a complaint or institute a lawsuit against this decision on postponement of abidance of a decision on sanction of tax law violation under law.
Article 3. This Decision takes effect on the date of its signing.
This decision is handed to:
1. Mr.(Mrs.)/Organization ………………….for compliance;
2. The treasury……………….for management of fine collection;
3. …………………….
This Decision consists of …………..pages and is appended a seal on every two adjoining pages.
Place of receipt: - To those specified in Article 3…; - ………………………; - To be archived at……. | POWERS, POSITION OF SIGNATORY(6) (Signature, full name and seal) |
FORM NO. 11
NAME OF MANAGING AGENCY(1) NAME OF ISSUING AGENCY No: ……../QD-…(2) | SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
(3)….. date….month.…year….
DECISION ON EXEMPTION FROM SANCTIONING OF TAX LAW VIOLATION
---------------------------------(4)-----------------------------------
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration;
Pursuant to July 2, 2002 Law No. 44/2002/PL-UBTVQH10 on Handling of Administrative Violations;
Pursuant to Article…. of the Government’s Decree No. 98/2007/ND-CP of June 7, 2007, on the handling of tax law violations and enforcement of tax administrative decisions;
Pursuant to…………………………………………………………………………;
Considering the dossier of request for exemption from the sanctioning of the tax law violation of Mr.(Mrs.)/Organization(5).……………………………………………………. Address…………………………………………………………………………………….
DECIDES:
Article 1. To exempt from the sanctioning of tax law violation to:
Mr.(Mrs.)/Organization(6):………………….…………………………………..;
Occupation (domain of operation):……………………………………………;
Address:…………………; Tax identification number (if any):………………;
Identity card No./establishment decision or business registration:………………;
Granted on…………………………………….by………………………………;
Acts of violations eligible for exemption from the sanctioning of tax law violation:
Reason for exemption:
- Committed acts of administrative violation: Considering the circumstance of Mr. (Mrs.)…………who is eligible for exemption from the sanctioning of the tax law violation under the provisions of Point… Clause….Article….of the Government’s Decree No. 98/2007/ND-CP of June 7, 2007, on sanctioning of tax law violations and enforcement of tax administrative decisions.
Mr. (Mrs.)/Organization…………. has the right to lodge a complaint or institute a lawsuit against this decision on exemption from sanctioning tax law violation under law.
Article 2. This Decision takes effect on the date of its signing.
This decision is made into four copies and handed to:
1. Mr.(Mrs.)/Organization ………………….for compliance;
2. The treasury……………….for management of fine collection;
3. The tax office directly managing the violator;
4. One copy to be kept at the agency issuing the sanctioning decision.
This Decision consists of …………..pages and is appended a seal on every two adjoining pages.
Place of receipt: - To those specified in Article 2…; - ………………………; - To be archived at……. | POWERS, POSITION OF SIGNATORY(7) (Signature, full name and seal) |
FORM NO. 12
NAME OF MANAGING AGENCY(1) NAME OF ISSUING AGENCY No: ……../QD-…(2) | SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
(3)….. date….month.…year….
DECISION ON CONFISCATION OF MATERIAL EVIDENCE AND MEANS USED FOR COMMITTING TAX LAW VIOLATION
------------------------(4)-----------------------
----------------------------(5)------------------
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration;
Pursuant to July 2, 2002 Law No. 44/2002/PL-UBTVQH10 on Handling of Administrative Violations;
Pursuant to Article…. of the Government’s Decree No. 98/2007/ND-CP of June 7, 2007, on the handling of tax law violations and enforcement of tax administrative decisions;
Pursuant to…………………………………………………………………………;
Based on written record No……of date…month…..year……made by…………..,
DECIDES:
Article 1. To confiscate ………(6)…………………………………………………
……………………………………………………………………………………..
……………………………………………………………………………………..
Article 2. The order and procedures for confiscating goods and material evidence comply with the provisions of……………………………………………………………... ………………………………………………………………………………………………………………………………………………………………………………………………………..……………………………………………………………………………..
Article 3. Mr.(Mrs.)/Organization…………………………………………………. …………………………………………………………………………………………………………………………………………………………………………………………...and Mr.(Mrs.)……….…………………………………..shall comply with this Decision./.
Place of receipt: - To those specified in Article 3… copies; - ………………………copies; - To be archived at…….copies | POWERS, POSITION OF SIGNATORY(7) (Signature, full name and seal) |
FORM NO. 13
NAME OF MANAGING AGENCY(1) NAME OF ISSUING AGENCY No: ……../QD-…(2) | SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
(3)……Date….month…year…..
DECISION ON APPLICATION OF REMEDIES FOR CONSEQUENCES CAUSED BY TAX LAW VIOLATION IN CASE NO SANCTION IS IMPOSED
--------------------(4)---------------------
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration;
Pursuant to July 2, 2002 Law No. 44/2002/PL-UBTVQH10 on Handling of Administrative Violations;
Pursuant to Article…. of the Government’s Decree No. 98/2007/ND-CP of June 7, 2007, on the handling of tax law violations and enforcement of tax administrative decisions;
Pursuant to…………………………………………………………………………;
Based on the written record ……………………… made by…………………………,
DECIDES:
Article 1. To apply remedies for consequences caused by the tax law violation against Mr. (Mrs.)/Organization(5):…………………………………………………;
Occupation (domain of operation): ………………………………………………;
Address: ………………………………………………………………………….;
Identity card No./establishment decision or business registration……………….;
Granted on…………………………….by……………………………………….;
For the reason that:………………………………………………………………
has committed the act of administrative violation (6)…………………………… specified at Point………Clause………..Article……….of the Government’s Decree No. 98/2007/ND-CP of June 7, 2007, on the sanctioning of tax law violations and enforcement of tax administrative decisions.
Circumstances involved in the handling of the violation case:………….................
Reason(s) for imposition of no sanction for the administrative violation:………..
Remedies for consequences include:
a/ Tax arrear amounts to be collected (value-added tax, excise duty, business income tax, land and house tax) for each tax.
b/ Other consequence remedies:…………………………………………………….
Article 2. Mr. (Mrs.)/Organization ………………………………………………. shall strictly abide by this decision within ten days after being handed on date……month…….year…….except for the case in which……………………(7).
Past that time limit, if Mr. (Mrs.)/Organization …………………………………. intentionally fails to abide by this decision, he/she/it will be forced to do so under law.
Mr. (Mrs.)/Organization: ……………………………has the right to lodge a complaint or institute a lawsuit against this decision under law.
Article 3.- This Decision takes effect on date………month………year……..(8)
Within three days, this decision will be sent to:
1. Mr.(Mrs.)/Organization…………………………………for compliance;
2. The treasury…………………………for collection of fine amount…………. ;
3. ……………………………………………………………………………
This Decision consists of …………..pages and is appended a seal on every two adjoining pages.
Place of receipt: - To those defined in Article 3…copies; - ………………………copies; - To be archived at…….copies | POWERS, POSITION OF SIGNATORY(9) (Signature, full name and seal) |
(1) For sanctioning decisions issued by presidents of People’s Committees at all levels, to write only the People’s Committee of province or centrally run city of…., district or provincial town of….., commune of…., while the name of the managing agency is not required.
(2) Abbreviation of the name of the issuing state agency, organization or post.
(3) Write the geographical name of the administrative unit where the issuing agency is headquartered.
(4) Competence to issue the decision. If this competence belongs to the head of an agency or organization, write the position of this person. If this competence belongs to a collective leadership or an agency or organization, write the name of that collective, agency or organization.
(5) (6) Write clearly the full name of the violator or the full name and position of the representative of the violating organization.
(7) If more than one act of violation is committed, specify each act of violation.
(8) Write clearly the full name of the violator or the full name and position of the representative of the violating organization.
(9) Powers and position of the signatory, for example: director of department, director of sub-department, etc. If the signatory signs the decision on behalf of the collective leadership, write “TM” (on behalf of) before the name of the agency, organization or collective leadership. If the deputy head of the agency is authorized to sign on behalf of the head, write “KT” (for) before the position of the head and below the position of the document signatory.
(1) For sanctioning decisions issued by presidents of People’s Committees at all levels, to write only the People’s Committee of province or centrally run city of…., district or provincial town of….., commune of…., while the name of the managing agency is not required.
(2) Abbreviation of the name of the issuing state agency, organization or post.
(3) Write the geographical name of the administrative unit where the issuing agency is headquartered.
(4) Competence to issue the decision. If this competence belongs to the head of an agency or organization, write the position of this person. If this competence belongs to a collective leadership or an agency or organization, write the name of that collective, agency or organization.
(5) (6) Write clearly the full name of the violator or the full name and position of the representative of the violating organization.
(7) If more than one act of violation is committed, specify each act of violation.
(8) State clearly the reason.
(9) Write clearly the name and address of the treasury.
(10) Powers and position of the signatory, for example: director of department, director of sub-department, etc. If the signatory signs the decision on behalf of the collective leadership, write “TM” (on behalf of) before the name of the agency, organization or collective leadership. If the deputy head of the agency is authorized to sign on behalf of the head, write “KT” (for) before the position of the head and below the position of the document signatory.
(1) For sanctioning decisions issued by presidents of People’s Committees at all levels, to write only the People’s Committee of province or centrally run city of…., district or provincial town of….., commune of…., while the name of the managing agency is not required.
(2) Abbreviation of the name of the issuing state agency, organization or post.
(3) Write the geographical name of the administrative unit where the issuing agency is headquartered.
(4) Competence to issue the decision. If this competence belongs to the head of an agency or organization, write the position of this person. If this competence belongs to a collective leadership or an agency or organization, write the name of that collective, agency or organization.
(5) Write the full name and position of the written record maker.
(6) For organizations, write the full name and position of the representative of the violating organization.
(7) If more than one act of violation is committed, specify each act of violation.
(8) Write clearly the reason.
(9) Write clearly the name and address of the Treasury.
(10) Date of signing of the decision or date decided by the persons with the sanctioning competence.
11 Powers and position of the signatory, for example: director of department, director of sub-department, etc. If the signatory signs the decision on behalf of the collective leadership, write “TM” (on behalf of) before the name of the agency, organization or collective leadership. If the deputy head of the agency is authorized to sign on behalf of the head, write “KT” (for) before the position of the head and below the position of the document signatory.
(1) For sanctioning decisions issued by presidents of People’s Committees at all levels, to write only the People’s Committee of province or centrally run city of…., district or provincial town of….., commune of…., while the name of the managing agency is not required.
(2) Abbreviation of the name of the issuing state agency, organization or post.
(3) Write the geographical name of the administrative unit where the issuing agency is headquartered.
(4) Competence to issue the decision. If this competence belongs to the head of an agency or organization, write the position of this person. If this competence belongs to a collective leadership or an agency or organization, write the name of that collective, agency or organization.
(5) Write the full name of the person requesting the postponed abidance by the decision on sanctioning of tax law violation with a fine
(6) Powers and position of the signatory, i.e. director of provincial-level or district-level Department. In case he/she signs on behalf of the collective leadership, write “TM” (on behalf of) before the name of the agency, organization or collective leadership. If the deputy head of the agency is authorized to sign on behalf of the head, write “KT” (for) before the position of the head and below the position of the document signatory.
(1) For sanctioning decisions issued by presidents of People’s Committees at all levels, to write only the People’s Committee of province or centrally run city of…., district or provincial town of….., commune of…., while the name of the managing agency is not required.
(2) Abbreviation of the name of the issuing state agency, organization or post.
(3) Write the geographical name of the administrative unit where the issuing agency is headquartered.
(4) Competence to issue the decision. If this competence belongs to the head of an agency or organization, write the position of this person. If this competence belongs to a collective leadership or an agency or organization, write the name of that collective, agency or organization.
(5) (6) Write the full name of the person applying for the exemption from the sanctioning of tax law violation with a fine.
(7) Powers and position of the signatory, i.e. director of provincial-level or district-level Department. In case he/she signs on behalf of the collective leadership, write “TM” (on behalf of) before the name of the agency, organization or collective leadership. If the deputy head of the agency is authorized to sign on behalf of the head, write “KT” (for) before the position of the head and below the position of the document signatory.
(1) For sanctioning decisions issued by presidents of People’s Committees at all levels, to write only the
People’s Committee of province or centrally run city of…., district or provincial town of….., commune of…., while the name of the managing agency is not required.
(2) Abbreviation of the name of the issuing state agency, organization or post.
(3) Write the geographical name of the administrative unit where the issuing agency is headquartered.
(4) Specify each case:
- Owners of confiscated material evidence or means are unidentifiable;
- No person comes to claim confiscated material evidence or means;
- Goods and material evidence used for committing the violation are transported by persons aged under 14;
- Confiscation of material evidence used for committing the administrative violation which are banned from circulation in case no sanctioning decision is issued upon the expiration of the time limit.
(5) Competence to issue the decision. If this competence belongs to the head of an agency or organization, write the position of this person. If this competence belongs to a collective leadership or an agency or organization, write the name of that collective, agency or organization.
(6) Specify the confiscated goods, material evidence or means. Make and enclose a list if they are numerous.
(7) Powers and position of the signatory, i.e. director of provincial-level or district-level Department. In case he/she signs on behalf of the collective leadership, write “TM” (on behalf of) before the name of the agency, organization or collective leadership. If the deputy head of the agency is authorized to sign on behalf of the head, write “KT” (for) before the position of the head and below the position of the document signatory.
(1) For sanctioning decisions issued by presidents of People’s Committees at all levels, to write only the People’s Committee of province or centrally run city of…., district or provincial town of….., commune of…., while the name of the managing agency is not required.
(2) Abbreviation of the name of the issuing state agency, organization or post.
(3) Write the geographical name of the administrative unit where the issuing agency is headquartered.
(4) Competence to issue the decision. If this competence belongs to the head of an agency or organization, write the position of this person. If this competence belongs to a collective leadership or an agency or organization, write the name of that collective, agency or organization.
(5) Write the full name and position of the representative of the violating organization
(6) If more than one act of violation is committed, specify each act of violation.
(7) State clearly the reason.
(8) The date of signing of the decision or the date decided by the competent person.
(9) Powers and position of the signatory, i.e. director of provincial-level or district-level Department. In case he/she signs on behalf of the collective leadership, write “TM” (on behalf of) before the name of the agency, organization or collective leadership. If the deputy head of the agency is authorized to sign on behalf of the head, write “KT” (for) before the position of the head and below the position of the document signatory.
