Nghị định 49/2016/ND-CP

DECREE

ON AMENDMENTS AND SUPPLEMENTS TO CERTAIN ARTICLES OF THE GOVERNMENT’S DECREE NO. 109/2013/ND-CP DATED SEPTEMBER 24, 2013 ON PENALTIES FOR ADMINISTRATIVE VIOLATIONS AGAINST REGULATIONS ON MANAGEMENT OF PRICES, FEES, CHARGES AND INVOICES

Pursuant to the Law on the Organization of the Government dated June 19, 2015;

Pursuant to the Law on Actions against administrative violations dated June 20, 2012;

Pursuant to the Law on tax administration dated November 29, 2006, and the Law dated November 20, 2012 on the amendments to the law on tax administration;

Pursuant to the Pricing Law dated June 20, 2012;

Pursuant to the Ordinance on fees and charges dated August 28, 2001;

At the request of Minister of Finance;

The Government promulgates a Decree on amendments and supplements to certain Articles of the Government’s Decree No. 109/2013/ND-CP dated September 24, 2013 on penalties for administrative violations against regulations on management of prices, fees, charges and invoices.

Article 1. Amendments and supplements to certain Articles on penalties for administrative violations against regulations on price management

1. Point d and Point dd Clause 1 Article 3 shall be amended as follows:

“d) Dispossession of the valuation officer’s practicing card; suspension of the provision of valuation services for a definite term; suspension of the training in valuation techniques for a definite term; suspension of the right to print invoices or the right to create electronic invoices; suspension of invoice printing;

dd) Compulsory remittance of the money earned from the improper establishment, use, accounting and carry forward to the Price stabilization fund to the Price stabilization fund; remittance of the money earned from the violations to government budget; return of the difference between the selling price and the prescribed price and all expenses arisen during the commitment of violations; termination of the application of selling prices or service prices prescribed by entities; compulsory declaration or registration of current prices as regulated; destruction or confiscation of materials that contain false information; invalidation of results specified in the valuation certificate; submission of reports to Ministry of Finance on training contents in valuation techniques; revocation and invalidation of certificates of training in valuation techniques; reimbursement of training expenses to learners; return of fees and charges to payers; destruction of invoices; implementation of procedures for invoice issuance as regulated".

2. Clause 6, Clause 7 and Clause 8 Article 5 shall be amended as follows:

“6. A fine of from VND 30,000,000 to VND 40,000,000 shall be imposed for the establishment, use, carry forward or accounting of the Price stabilization fund in violation of the pricing law.

7. “7. A fine of from VND 40,000,000 to VND 60,000,000 shall be imposed for failure to carry forward or establish the Price stabilization fund.

8. 8. Remedial measures:

a) Compulsory remittance of the entire amount of money earned from the use, carry forward or accounting of the Price stabilization fund in improper manner as regulated in Clause 6 of this Article to the Price stabilization fund;

b) Compulsory remittance of the entire amount of money earned from the improper establishment or failure to establish the Price stabilization fund and interests accrued from the balance of the Price stabilization fund (if any) as regulated in Clause 6 and Clause 7 of this Article;

c) Properly do accounting of the Price stabilization fund for violations prescribed in Clause 7 of this Article”.

3. Article 8 shall be amended as follows:

“Article 8. Failure to adhere to the prices decided by competent authorities or persons

1. A fine of from VND 10,000,000 to VND 15,000,000 shall be imposed for sale of goods or provision of services at prices other than those decided by competent authorities or persons, except for violations specified in Clause 2, Clause 3 and Clause 4 of this Article.

2. A fine of from VND 20,000,000 to VND 25,000,000 shall be imposed for sale of goods or provision of services at prices other than those decided by the People's Committees of central-affiliated cities or provinces.

3. A fine of from VND 25,000,000 to VND 30,000,000 shall be imposed for sale of goods or provision of services at prices that are not consistent with specific prices, or are not in the price bracket, or are above the maximum price, or are below the minimum price decided by the Minister or the Head of the ministerial-level agency.

4. A fine of from VND 30,000,000 to VND 35,000,000 shall be imposed for sale of goods or provision of services at prices that are not consistent with specific prices, or are not in the price bracket, or are above the maximum price, or are below the minimum price decided by the Government or the Prime Minister.

5. Remedial measures: Compulsory return of the difference between the selling price and the regulated price to customers, together with all expenses that arise during the commitment of violations as prescribed in Clause 1, Clause 2, Clause 3 and Clause 4 of this Article. Such difference shall be transferred to government budget if it is difficult or unable to identify the buyers”.

4. Article 11 shall be amended as follows:

“Article 11. Violations against regulations on price declaration and registration

1. A fine of from VND 1,000,000 to VND 3,000,000 shall be imposed for failure to submit a lawful price declaration form after the competent state agency in charge of reception of price declaration form gives a warning or request for re-submission of another lawful price declaration form.

2. A fine of from VND 3,000,000 to VND 5,000,000 shall be imposed for any of the following violations:

a) Failure to give a written notice of increased or decreased prices to competent state agencies in cases where the notice of prices must be performed as regulated by the pricing law;

b) Failure to apply the declared or registered prices with the period as regulated by the pricing law from the date on which the price registration or declaration is carried out at the competent state agencies.

3. A fine of from VND 5,000,000 to VND 10,000,000 shall be imposed for any of the following violations:

a) Failure to submit the price declaration form within the regulated period specified in the written request of competent state agency;

b) Failure to carry out the declaration of price decreases in conformity with the decrease of prices of price forming elements at the written request of competent state agency.

4. A fine of from VND 10,000,000 to VND 15,000,000 shall be imposed for failure to carry out the price registration within the regulated period specified in the written request of competent state agency.

5. Failure to submit price declaration forms to competent state agencies shall be fined as follows:

a) A fine of from VND 5,000,000 to VND 10,000,000 shall be imposed for failure to declare prices of from 01 to 10 items of goods or services whose prices must be declared as regulated;

b) A fine of from VND 10,000,000 to VND 15,000,000 shall be imposed for the violation stated in Point a of this Clause if such violation is committed or repeated in multiple times; or failure to declare prices of from 11 to 20 items of goods or services whose prices must be declared as regulated; c) A fine of from VND 15,000,000 to VND 20,000,000 shall be imposed for the violation stated in Point b of this Clause if such violation is committed or repeated in multiple times; or failure to declare prices of 21 items of goods or services whose prices must be declared as regulated or above;

d) A fine of from VND 20,000,000 to VND 25,000,000 shall be imposed for failure to declare prices of 21 items of goods or services whose prices must be declared as regulated or above if this violation is committed or repeated in multiple times.

6. Failure to carry out the price registration with competent state agencies shall be fined as follows:

a) A fine of from VND 10,000,000 to VND 15,000,000 shall be imposed for failure to register prices of from 01 to 10 items of goods or services for which the prices must be registered as regulated;

b) A fine of from VND 15,000,000 to VND 20,000,000 shall be imposed for the violation stated in Point a of this Clause if such violation is committed or repeated in multiple times; or failure to register prices of from 11 to 20 items of goods or services for which the prices must be registered as regulated;

c) A fine of from VND 20,000,000 to VND 25,000,000 shall be imposed for the violation stated in Point b of this Clause if such violation is committed or repeated in multiple times; or failure to register prices of 21 items of goods or services for which the prices must be registered as regulated, or above;

d) A fine of from VND 25,000,000 to VND 30,000,000 shall be imposed for failure to register prices of 21 items of goods or services for which the prices must be registered as regulated, or above, if this violation is committed or repeated in multiple times.

7. Remedial measures: Compulsory price declaration or registration for current prices as regulated shall be applied to violations specified in Point a Clause 3, Clause 4, Clause 5 and Clause 6 of this Article”.

5. Clause 1 and Clause 2 Article 12 shall be amended as follows:

“1. A fine of from VND 500,000 to VND 1,000,000 shall be imposed for any of the following violations:

a) Failure to post prices of goods and services at the locations where price posting is compulsory as regulated by law;

b) Posting prices in an improper way that makes customers confused.

2. A fine of from VND 1,000,000 to VND 3,000,000 shall be imposed for any of the following violations:

a) Any of violations prescribed in Clause 1 of this Article is committed or repeated in multiple times;

b) Failure to post correct prices, or the posted prices are not in the price bracket, or are above the maximum prices, or are below the minimum prices decided by competent state agencies if relevant goods and services are in the list of goods and services priced by the Government”.

6. Article 14 shall be amended as follows:

“Article 14. Dissemination of false information about the market and prices

1. A fine of from VND 10,000,000 to VND 15,000,000 shall be imposed for fabricating, spreading, disseminating false information about the market and prices that causes confusion and market instability, except for cases in Clause 2 of this Article.

2. Dissemination of false information about the market and prices that causes confusion and market instability via the mass media such as printed newspapers, talking newspapers, photo newspapers, online newspapers or other publications shall be fined in compliance with the laws on penalties on administrative violations against regulations on journalism and publishing”.

7. Clause 2 and Clause 5 Article 15 shall be amended as follows:

“2. A fine of from VND 5,000,000 to VND 8,000,000 shall be imposed for late submission of periodical reports at the requests of competent state agencies, which is from 05 to 15 working days behind schedule; or provision of false information about prices of goods and services at the written requests of competent state agencies.

5. A fine of from VND 9,000,000 to VND 12,000,000 shall be imposed for any of the following violations:

a) Late submission of periodical reports at the requests of competent state agencies, which is over 15 working days behind schedule;

b) Late provision of data and documents at the written requests of competent state agencies, which is over 10 working days behind schedule, when the Government carries out the valuation or inspection of the price forming elements of the goods and services”.

8. Article 15a shall be supplemented as follows:

“Article 15a. Violations against regulations on establishment, retrieval and use of price database and national price database

1. A warning shall be imposed for failure to provide and update price information, or failure to provide and update price information on a regular basis as regulated, or provision and posting of false information on price database or national price database.

2. A fine of from VND 1,000,000 to VND 5,000,000 shall be imposed for any of the following violations:

a) Any of violations prescribed in Clause 1 of this Article is committed or repeated in multiple times;

b) Use price information retrieved from the price database or the national price database for any purpose other than those permitted by the competent agency in charge of managing such price database.

3. A fine of from VND 5,000,000 to VND 10,000,000 shall be imposed for illegal access/infiltration or planning for access/infiltration into the price database and the national price database for the purpose of destruction or change of data and structure of software programs thereof”.

9. Clause 11 Article 18 shall be amended as follows:

“11. With regard to the purchase of professional liability insurance and the establishment of fund for provisions against professional risks:

a) A warning or a fine of from VND 500,000 to VND 1,000,000 shall be imposed for failure to set up the fund for provisions against professional risks in conformity with levels regulated by the law;

b) A fine of from VND 5,000,000 to VND 10,000,000 shall be imposed for failure to purchase professional liability insurance and set up the fund for provisions against professional risks at the same time”.

10. Article 21 shall be amended as follows:

“ Article 21. Violations committed by providers of training courses in valuation

1. A warning or a fine of from VND 500,000 to VND 1,000,000 shall be imposed for any of the following violations committed by the training provider:

a) Failure to submit announcement of organization of training courses/classes, together with documents thereof as regulated, within a regulated period before training courses/classes are organized;

b) Organizing a class of more than 70 learners;

c) Failure to take learners' opinions via assessment forms of course’s quality in proper manner as regulated.

2. A fine of from VND 5,000,000 to VND 10,000,000 shall be imposed for any of the following violations committed by the training provider:

a) Failure to ensure contents, programs and minimum period of training courses/classes as regulated;

b) Failure to take learners' opinions via assessment forms of course’s quality as regulated.

c) Failure to submit reports on results of training courses/classes, together with documents thereof, as regulated upon the completion of such training courses/classes;

d) Failure to submit annual reports on operations of the training provider;

dd) Failure to employ qualified lecturers as regulated;

e) Failure to compile and use training materials/textbooks in compliance with regulations;

g) Failure to adhere to regulations on assessment of learners’ performance;

h) Failure to use correct forms of certificates/qualifications as regulated by Ministry of Finance;

i) Retention of insufficient documents of training activities, or failure to make retention within regulated period.

3. A fine of from VND 10,000,000 to VND 20,000,000 shall be imposed for any of the following violations committed by the training provider:

a) Issuance of certificates/qualifications to learners who do not satisfy requirements on relevant training courses/classes as regulated by the law on training period and learners' performance;

b) Issuance of certificates/qualifications to learners who actually do not attend training courses/classes.

4. A fine of from VND 20,000,000 to VND 30,000,000 shall be imposed for any of the following violations committed by the training provider:

a) Organizing training courses/classes but failing to meet requirements regulated by Ministry of Finance;

b) Organizing training courses/classes without approval by Ministry of Finance;

c) Organizing training courses/classes although it is not in the list of qualified training providers announced by Ministry of Finance.

5. Additional penalties:

a) Training activities shall be suspended for 01 to 03 months, as of the effective date of decision on imposition of penalty for administrative violation if any of the violations in Clause 2 and Point a Clause 3 of this Article is committed;

b) Training activities shall be suspended for 03 to 06 months, as of the effective date of decision on imposition of penalty for administrative violation if the violation in Point b Clause 3 of this Article is committed;

c) Training activities shall be suspended for 06 to 09 months, as of the effective date of decision on imposition of penalty for administrative violation if the violation in Point a Clause 4 of this Article is committed.

6. Remedial measures:

a) Submit reports on training activities to Ministry of Finance if any of the violations in Point a Clause 1 and Points c and d Clause 2 of this Article is committed.

b) Re-issue certificates/qualifications to qualified learners if the violation in Point h Clause 2 of this Article is committed;

c) Revoke and annul validity of certificates/qualifications, and transfer earned money to the state budget if any of the violations in Clause 3 of this Article is committed;

d) Revoke and annul validity of certificates/qualifications, and return collected amounts to learners if any of the violations in Clause 4 of this Article is committed”.

11. Clause 2, Clause 6 and Clause 7 of Article 42 shall be amended as follows:

“2. Chiefs of specialized inspectorates have the power to:

a) Impose a fine of up to VND 200,000,000 upon an organization, or a fine up to VND 105,000,000 upon an individual, who commit violations against regulations on price management as regulated in this Decree and relevant laws;

b) Impose additional penalties and enforce remedial measures as regulated in this Decree.

6. Presidents of the People’s Committees of provinces have the power to:

a) Issue warnings;

b) Impose a fine of up to maximum level upon entities committing violations against regulations on price management as regulated in this Decree and relevant laws;

c) Impose additional penalties and enforce remedial measures as regulated in this Decree.

7. Presidents of the People’s Committees of districts have the power to:

a) Impose a fine up to VND 50,000,000 on an entity committing any of the administrative violations in Article 8, Article 11, Article 12, Article 13, Article 14, Article 16 and Article 17 of this Decree;

b) Enforce remedial measures mentioned in Article 11, Article 12, Article 13, Article 14, Article 16 and Article 17 of this Decree and relevant laws.

8. Presidents of the People’s Committees of communes have the power to impose a fine up to VND 5,000,000 if any of the administrative violations in Article 12 of this Decree is committed”.

Article 2. Amendments and supplements to certain Articles on penalties for administrative violations against regulations on fees and charges

1. Article 23 shall be amended as follows:

“Article 23. Violations against regulations on announcement of collection of fees and charges

A fine of from VND 2,000,000 to VND 5,000,000 shall be imposed for any of the following violations:

1. Failure to announce policies on collection of fees and charges as regulated;

2. Posting or announcing the collection of fees and charges in improper and unclear manner which make payers confused".

2. Article 24 shall be amended as follows:

“Article 24. Violations against regulations on payment of fees and charges

1. A warning shall be imposed for failure to adhere to notice of payment of fees and charges granted by a competent agency.

2. A fine of from 01 to 03 times the payable amounts shall be imposed for frauds or evading payment of fees and charges as regulated. The maximum fine is VND 50,000,000.

3. Remedial measures:

Compel payment of payable fees and charges as regulated”.

3. Article 25 shall be amended as follows:

“Article 25. Violations against regulations on levels of fees and charges

1. Fines for failure to collect fees and charges at correct levels as regulated by the law:

a) From VND 1,000,000 to below VND 2,000,000 if the violation is below VND 10,000,000;

a) From VND 2,000,000 to below VND 5,000,000 if the violation is from VND 10,000,000 to below VND 30,000,000;

c) From VND 5,000,000 to below VND 7,500,000 if the violation is from VND 30,000,000 to below VND 50,000,000;

d) From VND 7,500,000 to below VND 15,000,000 if the violation is from VND 50,000,000 to below VND 100,000,000;

dd) From VND 15,000,000 to below VND 40,000,000 if the violation is from VND 100,000,000 to below VND 300,000,000;

e) From VND 40,000,000 to below VND 50,000,000 if the violation is VND 300,000,000 or above.

2. Additional penalties:

Suspension of permits or activities related to the violations. Permits or activities related to the violations shall be suspended for 03 - 06 months from the date on which the decision on imposition of penalty for the violation takes its effect.

3. Remedial measures:

Return collected amounts to payers if the any of violations against the law on fees and charges is committee. Collected amounts of fees and charges shall be transferred to state budget if payers are not identifiable”.

4. Article 32 shall be amended as follows:

“Article 32. Losing, giving or selling receipts of fees and charges

1. A warning shall be imposed for losing copies of a receipt without the face value printed, except for the payer’s copy of unused receipt, if this violation is recommitted.

2. A fine of from VND 100,000 to VND 300,000 shall be imposed for losing copies of a receipt without the face value printed, except for the payer’s copy of unused receipt, if this violation is committed in two or more times.

3. A fine of from VND 300,000 to VND 500,000 shall be imposed for losing the payer’s copy of an unused receipt without the face value printed;

4. With regard to the loss of a receipt of fees/charges with the face value printed, the maximum fine shall be equal to the face value printed in such receipt of fees/chares. The minimum fine imposed for the loss of receipts of fees/charges with the face value printed shall be VND 50,000.

5. The following fines shall be imposed for giving or selling used receipts:

a) From VND 1,000,000 to below VND 2,000,000 if the amounts in the receipt is below VND 2,000,000;

b) From VND 2,000,000 to below VND 4,000,000 if the amounts in the receipt is from VND 2,000,000 to below VND 5,000,000;

c) From VND 4,000,000 to below VND 8,000,000 if the amounts in the receipt is VND 5,000,000 or above.

6. Fines in Clause 1 and Clause 2 shall be imposed for giving or selling unused receipts.

7. Remedial measures: Transfer all earnings from the violations in Clauses 1, 2, 3, 4, 5 and 6 of this Article to state budget”.

Article 3. Amendments and supplements to certain Articles on penalties for administrative violations against regulations on invoice management

1. Clause 1 and Clause 6 of Article 34 shall be amended as follows:

“1a. A fine of from VND 500,000 to VND 1,500,000 shall be imposed for ordering of invoice printing without signing contracts;

1b. A fine of from VND 2,000,000 to VND 4,000,000 shall be imposed for ordering of invoice printing although the tax agency has informed in writing that the entity/enterprise is unqualified to make order of invoice printing, except for the cases where the tax agency does not give a written notice upon the receipt of the application for use of printed invoices submitted by relevant entity/enterprise as regulated by Ministry of Finance.
6. Remedial measures: Cancel invoices which are printed under orders inconsistent with the law if any of the violations in Clause 1b, Clause 4 and Clause 5 of this Article is committed".

2. Clause 1a shall be supplemented to Article 37:

“1a. A fine of from VND 500,000 to VND 1,500,000 shall be imposed for any of the following violations:

a) Submission of announcement of changing information in the announcement of invoice issuance to the current supervisory tax agency, and submission of the list of unused invoices to the new supervisory tax agency where the enterprise’s head office is moved to are made after 10 days from the date on which invoices are firstly issued under new address.

b) Use of invoices of which the announcement of issuance has been sent to the tax agency before the regulated period (05 days from the date on which the announcement of invoice issuance is sent)".

3. Clause 1 Article 37 shall be amended as follows:

“1. A fine of from VND 2,000,000 to VND 4,000,000 shall be imposed for any of the following violations:

a) Failure to make the announcement of invoice issuance with sufficient information as regulated;

b) Failure to post the announcement of invoice issuance as regulated;

c) Submitting announcement of changing information in the announcement of invoice issuance to the current supervisory tax agency, and the list of unused invoices to the new supervisory tax agency where the enterprise’s head office is moved to after 20 days from the date on which invoices are firstly issued under new address”.

4. Point g shall be supplemented to Clause 3 Article 38 as follows:

“3. A fine of from VND 4,000,000 to VND 8,000,000 shall be imposed for any of the following violations:

a) Issuing invoices at improper times according to legislation on invoices for goods and services;

b) Failing to issue invoices in numerical order as prescribed;

c) The date specified in an invoice issued is before the date on which the invoice is bought from a tax agency;

d) The invoice issued is not given to the buyer, except for the cases where the buyer refuses to take the invoice with a certification recorded in such invoice or the invoice is issued according to the list of invoices;

dd) Failing to make the list of invoices or a general invoice as regulated by the legislation on invoices for goods and services;

e) Failing to issue correct types of invoices as regulated by the legislation on invoices for goods and services, and such wrong invoices are given to buyers or summarized in tax statements.

g) Losing, burning or destroying printed invoices, which are not yet issued, or are issued (copies for buyers) but buyers cannot receive relevant invoices, or issued according to the list of invoices for retailing goods and services, except for the cases where invoices are lost, burned or destroyed due to natural disasters, conflagration or other force majeure.

In case of losing, burning or destroying an invoice issued (the copy for buyer), if the seller and buyer have made a written record of such event, the seller has submitted tax statements, paid payable tax amounts in full, has made contract/documents proving such sale of goods, and have one mitigating factor, a minimum fine of the fine bracket shall apply; a warning shall be issued if having two mitigating factors or more.

If an invoice is lost, burned or destroyed, except for the copy delivered to buyer, within the storage period, the law on accounting shall apply.

A seller must not incur a fine if the lost invoice is found out (the copy for buyer) before a decision on imposition of penalty is made by the tax agency".

5. Point a Clause 4 Article 38 shall be annulled.

6. Clause 1 Article 39 shall be amended as follows:

“1. A fine of from VND 4,000,000 to VND 8,000,000 shall be imposed for losing, burning, or destroying the invoices which are issued (copies delivered to buyers) for bookkeeping, tax declaration and settlement of funding from state budget, except for the cases where invoices are lost, burned or destroyed due to natural disasters, conflagration or other force majeure.

In case of losing, burning or destroying an invoice issued (the copy for buyer), if the seller and buyer have made a written record of such event, the seller has submitted tax statements, paid payable tax amounts in full, has made contract/documents proving such sale of goods, and have one mitigating factor, a minimum fine of the fine bracket shall apply; a warning shall be issued if having two mitigating factors or more.

A buyer must not incur a fine if the lost invoice is found out before a decision on imposition of penalty is made by the tax agency".

7. Clause 1 of Article 40 shall be amended; Clause 4 shall be supplemented to Article 40 as follows:

“1. A fine of from VND 200,000 to VND 1,000,000 shall be imposed for making and sending incorrect or insufficient announcements/ reports as regulated to tax agencies, except for announcements of invoice issuance

Entities may not face fines if they themselves discover mistakes and submit correct announcements/reports to tax agencies in conformity with regulations before tax agencies/competent authorities issue decisions on tax inspection”.

“4. Remedial measures: Make and send correct announcements/reports as regulated if the violation in Clause 1 of this Article is committed”.

8. Article 15a shall be supplemented to Article 44 as follows:

“5a. Presidents of people’s committees at all levels, within the ambit of their powers as regulated in the Law on actions against administrative violations, have the power to impose penalties for administrative violations against regulations on invoices as prescribed in this Decree:

a) Presidents of people’s committees of communes have the power to:

- Issue warnings;

- Impose a fine up to VND 5,000,000;

b) Presidents of people’s committees of districts have the power to:

- Issue warnings;

- Impose a fine up to VND 25,000,000;

- Enforce remedial measures mentioned in Clause 5 Article 33, Clause 6 Article 34, Clause 8 Article 35, Clause 4 Article 36, Clause 3 Article 37, and Clause 6 Article 38 of this Decree.

c) Presidents of people’s committees of provinces have the power to:

- Issue warnings;

- Impose a fine up to VND 50,000,000;

- Enforce remedial measures mentioned in Clause 5 Article 33, Clause 6 Article 34, Clause 8 Article 35, Clause 4 Article 36, Clause 3 Article 37, and Clause 6 Article 38 of this Decree”.

Article 4. Effect

1. This Decree shall take effect as of August 01, 2016.

2. Other regulations on penalties for administrative violations in the field of the state management of prices, fees, charges and invoices that are not mentioned in this Decree shall comply with the Law on Actions against administrative violations and the Decree No. 109/2013/ND-CP dated September 24, 2013.

3. The consideration of administrative violations against prices, fees, charges and invoices that are committed before the effective date of this Decree shall not comply this Decree but regulations that are promulgated at the time when such violations are committed shall apply.

If the penalty imposed for an administrative violation regulated in this Decree is lighter than penalties regulated in previous Decrees for the same violation, regulations in this Decree shall apply. Violations incurred before the effective date of this Decree, which have been recorded in writing but competent agencies did not grant decisions on imposition of penalties or complaints against decisions on imposition of penalties by competent agencies are in consideration, penalties in this Decree shall also be applied.

Article 5. Implementation

1. Ministry of Finance shall instruct the implementation of this Decree.

2. Ministers, Heads of Ministerial-level Agencies, Heads of Government-affiliated Agencies, Presidents of People's Committees of central-affiliated cities or provinces, and relevant entities shall implement this Decree./.