Thông tư 186/2013/TT-BTC

CIRCULAR

PROVIDING GUIDANCE ON THE IMPLEMENTATION OF SANCTION AGAINST ADMINISTRATIVE VIOLATION IN MANAGEMENT OF FEES AND CHARGES

Pursuant to the Law on sanction against administrative violation No. 15/2012/QH13 dated June 20, 2012;

Pursuant to the Ordinance on charges and fees No. 38/2001 / PL-UBTVQH10 dated August 28, 2001;

Pursuant to Decree No. 109/2013 / ND-CP dated September 24, 2013 of the Government on sanction against administrative violation in the field of prices, fees, charges and invoices;

Pursuant to Decree No. 81/2013 / ND-CP dated July 19, 2013 of the Government detailing a number of articles and measures to exercise the law on handling of administrative violations;

Pursuant to Decree No. 57/2002 / ND-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on charges and fees; Decree No. 24/2006 / ND-CP dated March 6, 2006 amending and supplementing a number of articles of Decree No. 57/2002 / ND-CP dated June 3, 2002;

Pursuant to Decree No. 118/2008 / ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of Tax Policy Department;

The Minister of Finance issues the Circular guiding the implementation of sanctions against administrative violation in the field of management of fees and charges as follows:

Article 1. Scope

This Circular provides the guidance on the implementation of sanction against administrative violation in the field of management of fees and charges for the contents on administrative violation, forms of sanction, fine, remedial measures or each act of administrative violation, authority to sanction administrative violation in the field of state management of fees and charges.

Article 2. Subjects of application

This Circular applies to the following subjects:

1. Organizations and individuals commit acts of administrative violation in the field of management of fees and charges.

2. Organizations and individuals have the authority to sanction administrative violation in accordance with provisions in this Circular.

3. Other organizations and individuals are involved in sanction against administrative violation in accordance with provisions in this Circular.

Article 3. Forms of sanction, fine and remedial measures

1. Organizations and individuals commit acts of administrative violation in the field of management of fees and charges will be subject to one of the forms of sanction as follows:

a) A caution will be imposed on unserious acts or violation for the first time for acts of violation specified in Clause 1, Article 4, Clause 1, Article 6, Point a, Clause 1, Article 12, Clause 1, Article 13 and Clause 1, Article 14 of this Circular.

b) A fine will be imposed on acts of violation specified from Article 4 to Article 14 of this Circular, unless otherwise specified at Point a of this Clause.

2.The fine specified from Article 4 to Article 14 of this Circular applies to individuals. In case of the same act of violation, the fine imposed on organization will be twice as much as the fine imposed on individuals.

3.A maximum fine imposed on individuals and organizations is 50,000,000 dong and 100,000,000 dong respectively.

4. In addition to being subject to main form of sanction, individuals and organizations committing acts of administrative violation must take the remedial measures as follows:

a) Coercively returning all charges and fees collected due to wrong application of law on charges and fees to the payer of charges and fees. If the payer cannot be identified, such amount will be paid to the state budget;

b) Coercively paying to the state budget all of the amount obtained due to violation of regulations on the rate of charges and fees.

Article 4. Violation of regulations on registration, declaration of charges and fees

1. A caution will be imposed in case of violation for the first time on the act of late registration and declaration in accordance with regulations of law on charges and fees.

2. A fine of between 500,000 dong and 1,000,000 dong will be imposed in case of violation for the second time onwards on the act of late registration and declaration in accordance with regulations of law on charges and fees.

3. A fine of between 1,000,000 dong and 3,000,000 dong will be imposed on the acts of improper and incomplete declaration of items prescribed in declaration sheets of collection and payment of charges and fees or in accounting documents to be provided for the state management organs in accordance with regulation.

4. A fine of between 3,000,000 dong and 5,000,000 dong will be imposed on the acts of failure to register and declare the collection and payment of charges and fees with the state management organs in accordance with regulation.

Article 5. Acts of violation of regulations on publicity of fee and charge collection

A fine of between 1,000,000 dong and 3,000,000 dong will be imposed on one of the following acts:

1. Failure to post or publicly announce the regulation on collection in accordance with regulation of law on charges and fees at the convenient place of collection and payment of fees and charges for the payers of fees and charges to see it.

2. Posting or announcement of improper contents in accordance with regulation of law on charges and fees; unclear posting or announcement causing confusion to the payers of fees and charges.

Article 6. Acts of violation of regulation on payment of fees and charges

1. A caution will be imposed on the acts of failure to comply with the announcement of payment of fees and charges from the tax organs or with the time limit for payment of charges and fees.

2. A fine of between 01 to 03 times of the amount of fraudulent or evasive fees and charges will be imposed on the act of fraud or evasion of payment of fees and charges in accordance with regulation. The maximum fine level is 50,000,000 dong.

Article 7. Acts of violation of regulation on rate of fees and charges

1. For the acts of collection of fees and charges not in accordance with the rate of fees and charges prescribed by law.

a) A fine of between 500,000 dong to less than 1,000,000 dong will be imposed on the act of violation with the violation amount to less than 10,000,000 dong

b) A fine of between 1,000,000 dong to less than 3,000,000 dong will be imposed on the act of violation with the violation amount from 10,000,000 dong to less than 30,000,000 dong.

c) A fine of between 3,000,000 dong to less than 5,000,000 dong will be imposed on the act of violation with the violation amount from 30,000,000 dong to less than 50,000,000 dong.

d) A fine of between 5,000,000 dong to less than 10,000,000 dong will be imposed on the act of violation with the violation amount from 50,000,000 dong to less than 50,000,000 dong.

dd) A fine of between 10,000,000 dong to less than 30,000,000 dong will be imposed on the act of violation with the violation amount from 100,000,000 dong to less than 300,000,000 dong.

e) A fine of between 30,000,000 dong to less than 50,000,000 dong will be imposed on the act of violation with the violation amount from 300,000,000 dong or more.

2. Remedial measures:

a) Coercively returning all charges and fees collected due to wrong application of law on charges and fees to the payer of charges and fees. If the payer cannot be identified, such amount will be paid to the state budget;

b) Coercively paying to the state budget all of the amount obtained due to violation of regulations on the rate of charges and fees.

Article 8. Act of violation of regulation on exemption and reduction in fees and charges

1. A fine will be imposed on the acts of fraudulent or false declaration of file in order to be entitled to the regulation on exemption and reduction in fees and charges. The penalty is 20% of the amount to be exempted or reduced. The minimum fine is 500,000 dong and the maximum fine is 50,000,000 dong.

2. For the act of false or fraudulent declaration of file to be entitled to the difference from the application of policy on exemption and reduction in fees and charges:

a) A fine of between 500,000 dong to less than 1,000,000 dong will be imposed on the act of violation with the difference amount of less than 10,000,000 dong.

b) A fine of between 1,000,000 dong to less than 3,000,000 dong will be imposed on the act of violation with the difference amount from 10,000,000 dong to less than 30,000,000 dong.

c) A fine of between 3,000,000 dong to less than 5,000,000 dong will be imposed on the act of violation with the difference amount from 30,000,000 dong to less than 50,000,000 dong.

d) A fine of between 5,000,000 dong to less than 10,000,000 dong will be imposed on the act of violation with the difference amount from 50,000,000 dong to less than 100,000,000 dong.

dd) A fine of between 10,000,000 dong to less than 30,000,000 dong will be imposed on the act of violation with the difference amount from 100,000,000 dong to less than 300,000,000 dong.

e) A fine of between 30,000,000 dong to less than 50,000,000 dong will be imposed on the act of violation with the difference amount from 300,000,000 dong or more.

3. Remedial measures: Coercively paying all of the amount obtained due to violation of provisions in Clause 1 and 2 of this Article.

Article 9. Acts of violation of regulation on management and use of fees and charges of the state budget in case of authorized collection of fees and charges.

1. For the acts of using fees and charges of the state budget not in accordance with regulations of law:

a) A fine of between 500,000 dong to less than 1,000,000 dong will be imposed on the act of using the fees and charges not in accordance with regulation of law with the value of less than 10,000,000 dong.

b) A fine of between 1,000,000 dong to less than 3,000,000 dong will be imposed on the act of using the fees and charges not in accordance with regulation of law with the value from 10,000,000 dong to less than 30,000,000 dong.

c) A fine of between 3,000,000 dong to less than 5,000,000 dong will be imposed on the act of using the fees and charges not in accordance with regulation of law with the value from 30,000,000 dong to less than 50,000,000 dong.

d) A fine of between 5,000,000 dong to less than 10,000,000 dong will be imposed on the act of using the fees and charges not in accordance with regulation of law with the value from 50,000,000 dong to less than 100,000,000 dong.

dd) A fine of between 10,000,000 dong to less than 30,000,000 dong will be imposed on the act of using the fees and charges not in accordance with regulation of law with the value from 100,000,000 dong to less than 300,000,000 dong.

e) A fine of between 30,000,000 dong to less than 50,000,000 dong will be imposed on the act of using the fees and charges not in accordance with regulation of law with the value from 300,000,000 dong or more.

2. Remedial measures: Coercively paying to the state budget all of the amount obtained due to violation specified in Clause 1 of this Article.

Article 10. Act of violation of regulation on printing of voucher of fees and charges

1. A fine of between 2,000,000 dong to less than 4,000,000 dong on the act of printing or self-printing of voucher not in accordance with regulations of law.

2.A fine of between 4,000,000 dong to less than 8,000,000 dong on the act of printing or self-printing of voucher with identical number or symbol.

3. Remedial measures: Coercively paying to the state budget all of the amount obtained due to violation specified in Clause 1 and 2 of this Article.

Article 11. Act of violation of regulation on registration for use of voucher of fees and charges.

1. A fine of between 500,000 dong and 2,000,000 dong will be imposed on the acts of using voucher not registered with the competent state authorities in accordance with regulation.

2. Remedial measures: Coercively paying to the state budget all of the amount obtained due to violation specified in Clause 1 of this Article.

Article 12. Act of violation of regulation on use of voucher of fees and charges.

1. For the act of recording of voucher without indication of criteria specified in document, except the criteria to determine the fees and charges:

a) A caution will be imposed for the act of violation for the first time.

b) A fine of between 500,000 dong to less than 1,000,000 dong will be imposed on the act of violation for the second time onwards.

2. A fine of between 1,000,000 dong and 3,000,000 dong will be imposed on the acts of failing to record the voucher upon collection of fees and charges, except where the collection of fees and charges is done without recording of voucher as prescribed.

3. A fine will be imposed on the act of recording voucher with the different amount among the copies of each voucher number as follows:

a) A fine of between 500,000 dong to less than 1,000,000 dong will be imposed for each voucher number with different value of less than 1,000,000 dong.

b) A fine of between 1,000,000 dong to less than 3,000,000 dong will be imposed for each voucher number with different value from 1,000,000 dong to less than 5,000,000 dong.

c) A fine of between 3,000,000 dong to less than 5,000,000 dong will be imposed for each voucher number with different value from 5,000,000 dong to less than 10,000,000 dong.

d) A fine of between 5,000,000 dong to less than 10,000,000 dong will be imposed for each voucher number with different value from 1,000,000 dong or more.

4. A fine will be imposed on the act of recording fraudulent voucher as follows:

a) A fine of between 1,000,000 dong to less than 2,000,000 dong will be imposed for each voucher number with value of less than 2,000,000 dong;

b) A fine of between 2,000,000 dong to less than 4,000,000 dong will be imposed for each voucher number with value from 2,000,000 dong to less than 5,000,000 dong;

c) A fine of between 4,000,000 dong to less than 8,000,000 dong will be imposed for each voucher number with value of more than 5,000,000 dong;

5. A fine of between 1,000,000 dong to less than 2,000,000 dong will be imposed on the act of using invalid vouchers for each voucher number.

6. A fine of between 2,000,000 dong to less than 4,000,000 dong will be imposed on the act of erasing or modifying the contents of criteria of used vouchers.

7. A fine of between 4,000,000 dong to less than 8,000,000 dong will be imposed on the act of using false voucher for each voucher number.

8. Remedial measures: Coercively paying to the state budget all of the amount obtained due to violation specified in Clause 1, 2, 3, 4, 5, 6 and 7 of this Article.

Article 13. Act of violation of regulation on management of voucher of fees and charges

1. A caution will be imposed on the acts of late report on use, payment and finalization of voucher; acts of improper storing or preservation of voucher; act of violation for the first time.

2. A fine of between 100,000 dong and 500,000 dong will be imposed on the act of late report on use, payment and finalization of voucher; acts of improper storing or preservation of voucher; act of violation for the second time onwards.

3. A fine of between 500,000 dong and 1,000,000 dong will be imposed on the act of failure to report the use, payment or finalization of voucher.

4. A fine of between 1,000,000 dong and 2,000,000 dong will be imposed on the act of improperly receiving voucher for each used voucher number. The maximum fine is 50,000,000 dong.

Article 14. Acts of loss, donation or sale of voucher of fees and charges

1. A caution will be imposed for the acts of losing copies of voucher number, except the voucher copy delivered to the payer of the unused voucher; application in case of violation for the first time.

2. A fine of between 100,000 dong and 300,000 dong will be imposed on the act of losing the voucher copies of each voucher number, except the voucher copy delivered to the payer of the unused voucher; application in case of violation for the second time onwards.

3. Phạt tiền từ 300.000 đồng đến 500.000 đồng đối với hành vi làm mất liên giao cho người nộp tiền của mỗi số chứng từ chưa sử dụng;

A fine of between 300,000 dong and 500,000 dong will be imposed on the act of losing the voucher copy delivered to the payer of each unused voucher number;

4. In case of donation or sale of vouchers which have been used by detection:

a) A fine of between 1,000,000 dong to less than 2,000,000 dong will be imposed for each voucher number with the amount stated in the voucher of less than 2,000,000 dong.

b) A fine of between 2,000,000 dong to less than 4,000,000 dong will be imposed for each voucher number with the amount stated in the voucher from 2,000,000 to less than 5,000,000 dong.

c) A fine of between 4,000,000 dong to less than 8,000,000 dong will be imposed for each voucher number with the amount stated in the voucher from 5,000,000 or more.

5. Application of fine specified in Clause 1 and 2 of this Article In case of donation or sale of unused vouchers.

6. Remedial measures: Coercively paying to the state budget all of the amount obtained due to violation specified in Clause 1, 2, 3, 4 and 5 of this Article.

Article 15. Authority to make a record and sanction the administrative violation

1. The authority to make a record of administrative violation must comply with the provisions of Article 41 of Decree No. 109/2013/ND-CP dated September 24, 2013 of the Government on sanctioning administrative violation in the field of management of price, fees, charges and invoices.

2. The authority to sanction administrative violation in the field of management of fees and charges must comply with the provisions in Article 43 of Decree No. 109/2013/ND-CP dated September 24, 2013 of the Government.

Article 16. Procedures for making a record and sanctioning administrative violation

1. The persons having the authority to make a record while on duty or public duty have the right to make an administrative record on acts of administrative violation under their assigned duty using the Form No. 01 issued together with this Circular.

2. The persons having the authority to sanction the administrative violation, upon conducting the sanction, must issue the decision on sanction of administrative violation using the Form No. 02 issued together with this Circular.

Article 17. Implementation organization

1. This Circular takes effect from January 20, 2014 and supersedes Circular No. 06/2004/TT-BTC dated February 04, 2004 of the Ministry of Finance providing the guidance on implementation of Decree No. 106/2003/ND-CP dated September 23, 2003 of the Government regulating the sanction of administrative violation in the field of fees and charges.

2. Any difficulty or problem arising during the implementation of this Circular should be promptly reported to the Ministry of Finance for study and guidance./.