Nghị định 109/2013/ND-CP

Decree No. 109/2013/ND-CP of September 24, 2013, on penalties for administrative violations against the law on pricing, fee management, and invoicingtructures

Nội dung toàn văn Decree No. 109/2013/NĐ-CP penalties for administrative violations against the law on pricing


THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

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No. 109/2013/ND-CP

Hanoi, September 24, 2013

 

DECREE

ON PENALTIES FOR ADMINISTRATIVE VIOLATIONS AGAINST THE LAW ON PRICING, FEE MANAGEMENT, AND INVOICING

Pursuant to the Law on Government organization dated December 25, 2001;

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

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

Pursuant to the Law on Pricing dated June 20, 2012;

Pursuant to the Ordinance on Fees and Charges dated August 28, 2001;

At the request of the Minister of Finance;

The Government promulgates a Decree on penalties for administrative violations against the law on price management, fee management, and invoicing,

Chapter 1.

GENERAL PROVISIONS

Article 1. Scope of regulation

1. This Decree specifies the administrative violations, penalties, fines, remedial measures for each violation, the power to impose administrative penalties against regulations on pricing, fee management, and invoicing.

2. Penalties for administrative violations related to the state management of pricing, fee management, and invoicing in other Decrees promulgated by the Government shall apply the regulations in such Decrees.

Article 2. Subjects of application

This Decree is applicable to the entities below:

1. The organizations and individuals that commit violations against the regulations on price management, fee management, and invoicing.

2. The organizations and individuals entitled to impose administrative violations according to this Decree.

3. Other entities related to the imposition of administrative violations according to this Decree.

Article 3. Penalties and rules for imposition

1. The administrative penalties and remedial measures pertaining to price management, fee management, and invoicing include:

a) Warnings, applicable to first violations or the violations that do not cause severe consequences or;

b) The maximum fines incurred by an individual that commits violations against regulations on price management is 150,000,000 VND; the maximum fines incurred by an individual that commits violations against regulations on fee management and invoicing is 50,000,000 VND;

c) Confiscation of the certificate of eligibility to provide valuation services;

d) Confiscation of the valuator’s card; suspension of the valuation service provision; suspension of the training and issuance of certificates in valuation techniques; 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 use of the Price stabilization fund to the Price stabilization fund; remittance of the money earned from the violations to government budget; return of the excess money over the prescribed price and all expenses arise during the commitment of violations; revocation of prices; rectification of false information; destruction or confiscation of materials that contain false information; destruction of the valuation results; destruction of the certificate of training in valuation; refund of fees and charges to the payers; destruction of invoices; proper invoice issuance.

2. The penalties mentioned in Point a and Point b Clause 1 of this Article are primary penalties.

3. The penalties mentioned in Point c and Point d Clause 1 of this Article are additional penalties.

4. The measures mentioned in Point dd Clause 1 of this Article are remedial measures.

5. The fine incurred by an organization is twice as much as the fine incurred by an individual for the same violation.

a) The fines prescribed in Articles 5 - 7, Article 20, Articles 22 - 32 of this Decree are applicable to individuals.

b) The fines for the violations from Article 33 to Article 40 of this Decree are applicable to organizations.

c) The fines for other violations are specified in this Decree.

6. The fine of a violation against regulations on pricing, fee, and invoicing, without aggravating or mitigating circumstance is the average level of the fine bracket for such violation. The average fine is the arithmetic mean of the minimum and maximum fines.

An aggravating or mitigating circumstance shall cause the average fine to increase or decrease. The increase is the arithmetic mean of the maximum fine and average fine. The decrease is the arithmetic mean of the minimum fine and average fine.

The maximum fine shall apply if two aggravating circumstances are found. The minimum fine shall apply if two mitigating circumstances are found.

An aggravating circumstance shall cancel out a mitigating circumstance.

Article 4. Statute of limitations

1. The time limit for imposing administrative penalties against regulations on invoicing is 01 year, on pricing and fee management is 02 years.

2. The time limit for imposing penalties for administrative violations against the regulations on invoicing that lead to tax avoidance, tax fraud, late tax payment, understatement of tax liability shall be specified by legislation on taxation.

Chapter 2.

ADMINISTRATIVE VIOLATIONS, PENALTIES, REMEDIAL MEASURES PERTAINING TO PRICE MANAGEMENT

Article 5. Violations against regulations on price stabilization

1. A warning shall be issued against late reporting that is 05 working days behind schedule at the request of competent authorities to serve price stabilization.

2. A fine of from 1,000,000 VND to 5,000,000 VND shall be imposed for late report that is 05 - 10 working days behind schedule.

3. A fine of from 5,000,000 VND to 10,000,000 VND shall be imposed for late report that exceeds 10 working days behind schedule.

4. A fine of from 10,000,000 VND to 20,000,000 VND shall be imposed for failing to properly implement one of the measures for price stabilization prescribed b competent authorities.

5. A fine of from 20,000,000 VND to 30,000,000 VND shall be imposed for failing to take one of the measures for price stabilization prescribed b competent authorities.

6. A fine of from 30,000,000 VND to 40,000,000 VND shall be imposed for improperly establishing or using the Price stabilization fund.

7. A fine of from 40,000,000 VND to 60,000,000 VND shall be imposed for failing to establish the Price stabilization fund.

8. Remedial measures:

a) Compulsory return of the money earned from the improper use of the Price stabilization fund to the Price stabilization fund, according to Clause 6 of this Article;

b) Compulsory return the amount of money earned from improper establishment of the Price stabilization fund or the failure of establish the Price stabilization fund to the Price stabilization fund tax authority Clause 6 and Clause 7 of this Article.

Article 6. Violations against policies on subsidies

1. A fine of from 20,000,000 VND to 30,000,000 VND shall be imposed for making false statements or fabricating of payment receipts to receive subsidies on prices and transport cost, and supports for the implementation of subsidy policies; improperly using subsidies and supports.

2. Remedial measures:

a) Compulsory remittance the money earned from making false statements or fabricating payment receives to government budget.

b) Compulsory remittance the amount of money earned from improper use of subsidies and supports to government budget.

Article 7. Violations against regulations on price stabilization

1. A fine of from 20,000,000 VND to 30,000,000 VND shall be imposed for violations against regulations on provisional prices agreed by negotiation decided by the negotiation holder:

a) Refusal to buy or sell goods/services at the provisional prices agreed by negotiation;

b) Failure to send reports on the agree prices to the negotiation holder.

2. A fine of from 30,000,000 VND to 50,000,000 VND shall be imposed for failing to open price negotiation at the request of competent authorities.

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

1. A fine of from 10,000,000 VND to 15,000,000 VND shall be imposed for selling goods and services at other prices than that decided by competent authorities or persons, except for the acts mentioned in Clause 2, Clause 3 and Clause 4 of this Article.

2. A fine of from 20,000,000 VND to 25,000,000 VND shall be imposed for selling goods and services at other prices than that decided by the People’s Committees of provinces.

3. A fine of from 25,000,000 VND to 30,000,000 VND shall be imposed for selling goods and services at the prices that are below the minimum price or above the maximum price decided by the Minister or the Head of the ministerial agency.

4. A fine of from 30,000,000 VND to 35,000,000 VND shall be imposed for selling goods and services at the prices that are below the minimum price or above the maximum price decided by the Government or the Prime Minister.

5. Remedial measures: compulsory return of the excess over the prescribed price to the customers earned from the violations in Clause 1, Clause 2, Clause 3 and Clause 4 of this Article. The excess shall be remitted to government budget if the customers are not identifiable.

Article 9. Violations against regulations on planning prices of goods and services

1. A fine of from 10,000,000 VND to 20,000,000 VND shall be imposed for planning prices of goods and services against the pricing methods prescribed by competent authorities.

2. A fine of from 20,000,000 VND to 30,000,000 VND shall be imposed for planning prices of goods and services against the pricing methods prescribed by competent authorities.

Article 10. Violations against regulations on pricing exported rice prescribed by the Government

1. A fine of from 20,000,000 VND to 30,000,000 VND shall be imposed for failing to report the purchase price of exported rice, making false statement of rice export prices; failing to report or reporting incorrect quantity of goods in reserve of the rice exporter to the competent authority.

2. A fine of from 80,000,000 VND to 120,000,000 VND shall be imposed for exporting of rice at a lower price than the floor price of exported rice announced by competent authorities.

Article 11. Violations against regulations on price registration and price statement

1. A fine of from 5,000,000 VND to 10,000,000 VND shall be imposed for making price statements in contravention of the price statement form provided by competent authorities.

2. A fine of from 15,000,000 VND to 20,000,000 VND shall be imposed for imposing prices in contravention of the guidance of competent authorities.

3. A fine of from 20,000,000 VND to 25,000,000 VND shall be imposed for failing to making price statements to competent authorities.

4. A fine of from 25,000,000 VND to 30,000,000 VND shall be imposed for failing to registering prices with competent authorities.

5. Remedial measures:

a) Compulsory revocation of the prices imposed by the organization or individual when registering prices in contravention of the guidance on pricing methods provided by competent authorities, applicable to the violations in Clause 2 of this Article;

b) Compulsory remittance to government budget the excess earned from registering prices against the pricing methods prescribed by competent authorities.

Article 12. Violations against regulations on disclosure of information about prices of goods and services

1. A warning shall be given for one of the following violations:

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

b) Posting prices improperly in a way that make customers confused.

2. A fine of from 300,000 VND to 500,000 VND shall be imposed when the violations in Clause 1 of this Article is recommitted.

3. A fine of from 5,000,000 VND to 10,000,000 VND shall be imposed for selling goods and services that are not mentioned in Clause 5 of this Article at higher prices than the posted prices.

4. A fine of from 10,000,000 VND to 15,000,000 VND shall be imposed for failing to disclose information about goods and services in other methods rather than price posting, applicable to the goods and services in the list of Goods and services priced by the State, the list of goods and services subject to price stabilization and price statement.

5. A fine of from 20,000,000 VND to 30,000,000 VND for selling goods and services in the list of goods subject to price stabilization, the list of goods and services restricted from trade or traded under conditions.

6. A fine of from 30,000,000 VND to 40,000,000 VND shall be imposed for failing to provide information about the Price stabilization fund at the request of competent authorities.

7. Remedial measures: compulsory return the excess over the posted price to the customers earned from the violations in Clause 3 and Clause 5 of this Article. The excess shall be remitted to government budget if the customers are not identifiable.

Article 13. Irrational increase or decrease of prices

1. A fine of from 1,000,000 VND to 5,000,000 VND shall be imposed if the value of goods or service, the price of which is increased, is up to 50,000,000, applicable to the acts below:

a) Increasing the price beyond the price stated or registered with competent authorities as prescribed by law.

b) Increasing the price according to the registration form or price statement form, whiled the competent authority has made a written request for the explanation of the registered or stated price, or has requested the suspension of the new price and a new price registration of statement.

2. A fine of from 5,000,000 VND to 10,000,000 VND shall be imposed for the violations in Clause 1 of this Article if the value of the goods or services is from over 50,000,000 VND to 100,000,000 VND.

3. A fine of from 10,000,000 VND to 20,000,000 VND shall be imposed for the violations in Clause 1 of this Article if the value of the goods or services is from over 100,000,000 VND to 200,000,000 VND.

4. A fine of from 20,000,000 VND to 40,000,000 VND shall be imposed for the violations in Clause 1 of this Article if the value of the goods or services is from over 200,000,000 VND to 500,000,000 VND.

5. A fine of from 40,000,000 VND to 60,000,000 VND shall be imposed for the violations in Clause 1 of this Article if the value of the goods or services is from over 500,000,000.

6. A fine of from 25,000,000 VND to 55,000,000 VND shall be imposed for irrational increase or decrease of goods or services, which is found during the inspection of pricing basis at the request of the Prime Minister, Ministers, Heads of ministerial agencies, Presidents of the People’s Committees of provinces.

7. Remedial measures: compulsory remittance of the money earned from the administrative violations in this Article to government budget.

Article 14. Spreading false information about the market and prices

1. A fine of from 10,000,000 VND to 15,000,000 VND shall be imposed for fabricating, spreading, broadcasting false information about the market and prices that cause confusion and market instability.

2. A fine of from 75,000,000 VND to 100,000,000 VND shall be imposed for committing the violations in Clause 1 of this Article on the media such as newspapers, audio news, video news, online news, or other media materials.

3. Remedial measures:

a) Compulsory rectification of the information, applicable to the violations in Clause 2 of this Article;

b) Compulsory destruction or confiscation of the materials that contain false information, applicable to the violations in Clause 2 of this Article.

Article 15. Violations against the laws on provision of relevant data and documents at the request of competent authorities

1. A warning shall be given for one of the following violations:

a) Delayed provision of information about prices of goods and services at the written request of competent authorities, which is fewer than 05 working days behind schedule.

b) Delayed provision of relevant data and documents at the written request of competent authorities, which is fewer than 02 working days behind schedule, when the State valuates, inspect the pricing basis of the goods and services.

2. A fine of from 5,000,000 VND to 8,000,000 VND shall be imposed for delayed provision of information at the request of competent authorities, which is 05 - 15 working days behind schedule; provision of insufficient or incorrect information about prices of goods and services at the written request of competent authorities.

3. A fine of from 6,000,000 VND to 9,000,000 VND shall be imposed for delayed provision of relevant data and documents at the request of competent authorities, which is fewer 02 - 10 working days behind schedule; provision of insufficient or in accurate data and documents at the written request of competent authorities when the State valuates, inspect the pricing basis of the goods and services.

4. A fine of from 8,000,000 VND to 11,000,000 VND shall be imposed for delayed provision of information at the request of competent authorities, which is over 15 working days behind schedule or after the deadline for submitting the next periodic report on prices of goods and services at the written request of competent authorities.

5. A fine of from 9,000,000 VND to 12,000,000 VND shall be imposed for delayed provision of relevant data and documents at the written request of competent authorities, which is over 10 working days behind schedule, when the State valuates, inspect the pricing basis of the goods and services.

Article 16. Fraudulent pricing

1. A fine of from 20,000,000 VND to 30,000,000 VND shall be imposed for fraudulent pricing by changing the breaking the agreement on the time, location, sale condition, quality of goods or services upon delivery or service provision without prior notice to customers.

2. Remedial measures: compulsory provision of reimbursement for the cost that arises during the violation for customers.

Article 17. Taking advantage of economic crisis, natural disasters, wars, fire, epidemics, unusual circumstances, and state policies to impose irrational prices

1. A fine of from 20,000,000 VND to 30,000,000 VND shall be imposed for taking advantage of economic crisis, natural disasters, wars, fire, epidemics, unusual circumstances, and state policies to impose irrational prices.

2. Remedial measures: compulsory remittance of the money earned from irrational pricing to government budget.

Article 18. Violations against regulations on valuation company

1. A fine of from 5,000,000 VND to 10,000,000 VND shall be imposed for delaying sending reports to the Ministry of Finance within 20 working days in the cases below:

a) Failure to satisfy one of the conditions in the certificate of eligibility to provide valuation services according to legislation on pricing;

b) The contents certificate of eligibility to provide valuation services are changed;

c) The certificate of eligibility to provide valuation services is lost, torn, burn, or destroyed due to natural disasters, wars, or other force majeure;

d) The list of valuators in the company is changed (name, date of birth, position, valuator’s card number, and date of issue);

dd) The company undergoes division, merger, amalgamation, or conversion of ownership;

e) The company is bankrupt, dissolved, suspended, or shuts down;

g) The company has its Certificate of Business registration or Certificate of Enterprise registration revoked.

2. A fine of from 10,000,000 VND to 15,000,000 VND shall be imposed for one of the following violations:

a) Failing to notify the Ministry of Finance within 35 working days from the establishment or shut down of the overseas valuation company.

b) Delaying reporting or providing information about the provision of valuation services within 05 working days.

c) Delaying providing the certification of valuation, valuation result report or relevant documents at the request of competent authorities within 05 working days.

3. A fine of from 15,000,000 VND to 20,000,000 VND shall be imposed for one of the following violations:

a) Failing to notify the Ministry of Finance in writing within 40 working days when changing the contents mentioned in Clause 1 of this Article;

b) Failing to notify the Ministry of Finance un writing within 45 working days from the establishment or shut down of the overseas valuation company;

c) Failing to send reports or provide information to competent authorities about valuation service provision within 20 working days.

d) Failing to provide the certification of valuation, valuation result report or relevant documents at the request of competent authorities within 15 working days.

4. A fine of from 20,000,000 VND to 30,000,000 VND shall be imposed for one of the following violations:

a) Providing valuation services without the contract to provide valuation services or the written request for valuation services of the customer.

b) Issue the certification of valuation or make the valuation report without sufficient information according to Vietnam’s valuation standard.

5. A fine of from 30,000,000 VND to 40,000,000 VND shall be imposed for one of the following violations:

a) Attracting customers in the form of obstructing, threatening, bribing, and other methods of unhealthy competition; providing false information about the qualification, experience and capacity of the valuator, the valuation company or its branches;

b) Obstructing or interfering in the administration of the organization or individual that demands the valuation while they are performing their functions and duties properly;

c) Revealing information about documents, customers and valuated assets without the consent of customers or against the law.

6. A fine of from 40,000,000 VND to 60,000,000 VND shall be imposed for one of the following violations:

a) Failing to store the valuation documents in accordance with legislation on pricing, except for the cases in Point d Clause 8 of this Article;

b) Changing, falsifying the valuation documents being stored;

c) Failing to comply with legislation on preservation and use of valuation documents.

7. A fine of from 60,000,000 VND to 80,000,000 VND shall be imposed for one of the following violations:

a) Failing to follow the valuation procedure;

b) Failing to follow the valuation method provided in Vietnam’s valuation standard;

c) Failing to employ every valuation methods prescribed by legislation on pricing.

8. A fine of from 80,000,000 VND to 100,000,000 VND shall be imposed for one of the following violations:

a) Fabricating, borrowing, renting the valuator’s card:

b) Making false statement or fabricating the application for the certificate of eligibility to provide valuation services;

c) Receiving or requesting money or other benefits from the customers apart from the agreed service price in the contract;

dd) Failing to store valuation documents for a sufficient period as prescribed by law.

9. A fine of from 100,000,000 VND to 120,000,000 VND shall be imposed for one of the following violations:

a) Providing valuation services when the valuation company is banned from providing valuation services according to legislation on pricing;

b) Issuing the certification of valuation or report on valuation report signed by another person than a valuator of the valuation company.

10. A fine of from 120,000,000 VND to 150,000,000 VND for falsifying the documents or information about valuated asset, except for the case mentioned in Clause 13 of this Article.

11. A fine of from 150,000,000 VND to 180,000,000 VND shall be imposed for failing to make the loan loss provision and failing to buy professional liability insurance as prescribed by law.

12. A fine of from 180,000,000 VND to 220,000,000 VND for collaborating with the asset owner, client or relevant persons to falsify the result of valuation.

13. A fine of from 220,000,000 VND to 260,000,000 VND shall be imposed for falsifying the valuation documents or falsifying information about valuated assets that causes the price of real estate or vehicles to increase or decrease by 10%, the price of supplies or goods to increase or decrease by 15% in comparison to the final valuation result given by the competent authority if the same valuation method is employed by the valuation company and the competent authority.

14. Additional penalties:

a) Suspending the provision of valuation services for 30 - 40 days, applicable to the violations in Clause 6 of this Article;

b) Suspending the provision of valuation services for 50 - 60 days, applicable to the violations in Clause 7, Clause 8, Clause 9, Clause 10, Clause 11, Clause 12, and Clause 13 of this Article.

If the company fails to rectify the fault after 02 month of suspension as prescribed in Point b Clause 14 of this Article, it shall have its certificate of eligibility to provide valuation services revoked according to Article 40 of the Law on Pricing.

Article 19. Violations against regulations on valuators

1. A fine of from 20,000,000 VND to 30,000,000 VND shall be imposed for one of the following violations:

a) Revealing information about documents, clients and the valuated assets without the consent of clients or against the law;

b) Receiving money or other benefits from the client apart from the agreed service price in the contract.

2. A fine of from 30,000,000 VND to 40,000,000 VND shall be imposed for one of the following violations:

a) Failing to follow guidance on valuation procedure and methods in the Vietnam’s valuation standard;

b) Failing to employ every valuation methods prescribed by legislation on pricing.

3. A fine of from 40,000,000 VND to 50,000,000 VND shall be imposed for one of the following violations:

a) Fabricating, borrowing, lending the valuator’s card:

b) Applying to 02 valuation companies or more at the same time;

b) Working for 02 valuation companies or more at the same time;

d) Signing the certification of valuation issued by a valuation company to which they do not apply.

4. A fine of from 50,000,000 VND to 70,000,000 VND shall be imposed for one of the following violations:

a) Corroborating with the asset owner, client or relevant persons to falsify the valuation result;

b) Falsifying the documents or information about valuated asset that leads to inaccurate valuation result;

c) Provide valuation services to a unit with which the valuator has a relationship pertaining to capital contribution, share purchase, or where the valuator’s parent, spouse, child, brother or sister is a member of the board or the Chief accountant.

5. Additional penalties:

a) Confiscation of the valuator’s card for 30 - 60 days, applicable to the violations in Clause 2 of this Article;

b) Confiscation of the valuator’s card for 50 - 70 days, applicable to the violations in Clause 3 of this Article;

c) Confiscation of the valuator’s card for 70 - 90 days, applicable to the violations in Clause 4 of this Article.

6. Remedial measures: compulsory remittance of the money earned from corroboration with the client or the illegal receipts (if any) to government budget, applicable to the violations mentioned Point b Clause 1, Clause 2, Point a Clause 3, and Clause 4 of this Article.

Article 20. Violations against regulations on holder of valuated assets and users of valuation results

1. A fine of from 3,000,000 VND to 5,000,000 VND shall be imposed for signing the valuation contract with an unqualified company.

2. A fine of from 5,000,000 VND to 10,000,000 VND shall be imposed for using the valuation results for other purposes than those stated in the contract.

3. A fine of from 10,000,000 VND to 20,000,000 VND for providing inaccurate or insufficient information or documents about the valuated assets.

4. A fine of from 20,000,000 VND to 30,000,000 VND for bribing or collaborating with the valuator or valuation company to falsify the valuation result.

5. Remedial measures: annulment of the valuation result, applicable to the violations in Clause 1, Clause 3 and Clause 4 of this Article.

Article 21. Violations against regulations on training in valuation

1. A fine of from 5,000,000 VND to 10,000,000 VND shall be incurred by the provider of training in valuation that commits one of the acts below:

a) Delaying sending the documents related to the training course within 05 working days;

b) Delaying providing additional documents related to the training course at the written request of the Ministry of Finance within 05 working days from the day on which the request is received according to the date stamp;

c) Delaying sending a report on the result of the training course in valuation to the Ministry of Finance within 10 working days from the end of the training course or another day prescribed by law;

d) Failing to seek opinions of the learners on the Course quality assessment note.

2. A fine of from 10,000,000 VND to 20,000,000 VND shall be incurred by the provider of training in valuation that commits one of the violations below:

a) Failing to send the documents related to the training course to the competent authority within 30 days from the deadline;

b) Failing to provide additional documents related to the training course at the written request of the Ministry of Finance within 15 working days from the day on which the request is received according to the date stamp;

c) Failing to send a report on the result of the training course in valuation to the Ministry of Finance within 30 working days from the end of the training course or another day prescribed by law;

d) Violating the regulations on storing documents related to the training courses in valuation.

3. A fine of from 20,000,000 VND to 30,000,000 VND shall be incurred by the provider of training in valuation that commits one of the violations below:

a) Violating the regulations on the procedure, contents, training programs, and training time;

b) Employing unqualified lecturers.

4. A fine of from 30,000,000 VND to 40,000,000 VND shall be incurred by the provider of training in valuation that commits one of the violations below:

a) Issuing the certificates of training in valuation to the learners that fail to meet the requirements, according to legislation on training time and test results;

b) Issuing the certificates of training in valuation to the people that do not actually attend the course.

5. Additional penalties:

a) Suspension of the provision of training an issuance of certificate of training in valuation for 30 - 50 days, applicable to the violations in Clause 2 and Clause 3 of this Article;

b) Suspension of the provision of training an issuance of certificate of training in valuation for 50 - 70 days, applicable to the violations in Point a Clause 4 of this Article;

c) Suspension of the provision of training an issuance of certificate of training in valuation for 70 - 90 days, applicable to the violations in Point b Clause 4 of this Article.

6. Remedial measures:

a) Destruction of the certificates of training in valuation that are issued against the law, applicable to the violations in Clause 4 of this Article;

b) Compulsory remittance of the receipts earned during the violations in Clause 4 of this Article.

Chapter 3.

ADMINISTRATIVE VIOLATIONS, PENALTIES, REMEDIAL MEASURES PERTAINING TO FEE MANAGEMENT

Article 22. Violations against regulations on free registration and fee statement

1. A warning shall be issued for the first late registration or statement according to legislation on fees and charges.

2. A fine of from 500,000 VND to 1,000,000 VND shall be imposed for the subsequent late registration or statement according to legislation on fees and charges.

3. A fine of from 1,000,000 VND to 3,000,000 VND shall be imposed for making false statement or providing insufficient in the statement form or in accounting documents submitted to competent authorities.

4. A fine of from 3,000,000 VND to 5,000,000 VND shall be imposed for failing to registering or making statement of frees with competent authorities.

Article 23. Violations against regulations on announcement of fee collection

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

1. Failing to announce the fee collection;

2. Posting or announce fee improperly, ambiguously or confusingly.

Article 24. Violations against regulations on fee payment

1. A warning shall be issued for failing to comply with the fee notice of tax authorities, the deadline for paying fees.

2. A fine of 1 - 3 times the fee being avoided shall be imposed for avoiding fee payment. The maximum fine is 50,000,000 VND.

Article 25. Violations against regulations on fee levels

1. The collection of fees at improper levels shall incur:

a) A fine of from 500,000 VND to below 1,000,000 VND if the improper fee is below 10,000,000 VND;

b) A fine of from 1,000,000 VND to below 3,000,000 VND if the improper fee is from 10,000,000 VND to below 30,000,000 VND;

c) A fine of from 3,000,000 VND to below 5,000,000 VND if the improper fee is from 30,000,000 VND to below 50,000,000 VND;

d) A fine of from 5,000,000 VND to below 10,000,000 VND if the improper fee is from 50,000,000 VND to below 100,000,000 VND;

dd) A fine of from 10,000,000 VND to below 30,000,000 VND if the improper fee is from 100,000,000 VND to below 300,000,000 VND;

e) A fine of from 30,000,000 VND to 50,000,000 VND if the improper fee is from 300,000,000 VND.

2. Remedial measures:

a) Compulsory return of the improper fees to the fee payers. The improper fees shall be remitted to government budget if fee payers are not identifiable;

b) Compulsory remittance of the money earned from the violation to government budget.

Article 26. Violations against regulations on fee reduction and exemption

1. A fine of 20% of the reduced or exempted amount shall be imposed for fabricating documents to apply for fee reduction or exemption. The minimum fine is 500,000 VND; the maximum fine is 50,000,000 VND.

2. The fabrication of documents to profit from the difference from fee reduction or exemption shall incur:

a) A fine of from 500,000 VND to below 1,000,000 VND if the difference is below 10,000,000 VND;

b) A fine of from 1,000,000 VND to below 3,000,000 VND if the difference is from 10,000,000 VND to below 30,000,000 VND;

c) A fine of from 3,000,000 VND to below 5,000,000 VND if the difference is from 30,000,000 VND to below 50,000,000 VND;

d) A fine of from 5,000,000 VND to below 10,000,000 VND if the difference is from 50,000,000 VND to below 100,000,000 VND;

dd) A fine of from 10,000,000 VND to below 30,000,000 VND if the difference is from 100,000,000 VND to below 300,000,000 VND;

e) A fine of from 30,000,000 VND to 50,000,000 VND if the difference is from 300,000,000 VND.

3. Remedial measures: compulsory remittance of the money earned from the violations in Clause 1 and Clause 2 of this Article to government budget.

Article 27. Violations against regulations on management and use of fees classified as government budget when being authorized to collect fees

1. The improper use of fees classified as government budget shall incur:

a) A fine of from 500,000 VND to below 1,000,000 VND if the fee being used improperly is below 10,000,000 VND;

b) A fine of from 1,000,000 VND to below 3,000,000 VND if the fee being used improperly is from 10,000,000 VND to below 30,000,000 VND.

c) A fine of from 3,000,000 VND to below 5,000,000 VND if the fee being used improperly is from 30,000,000 VND to below 50,000,000 VND.

d) A fine of from 5,000,000 VND to below 10,000,000 VND if the fee being used improperly is from 50,000,000 VND to below 100,000,000 VND.

dd) A fine of from 10,000,000 VND to below 30,000,000 VND if the fee being used improperly is from 100,000,000 VND to below 300,000,000 VND.

e) A fine of from 30,000,000 VND to 50,000,000 VND if the fee being used improperly is from 300,000,000 VND.

2. Remedial measures: compulsory remittance of the money earned from the violations in Clause 1 and Clause 2 of this Article to government budget.

Article 28. Violations against regulations on printing fee receipts

1. A fine of from 2,000,000 VND to 4,000,000 VND shall be imposed for printing or taking order to print receipts against the law.

2. e) A fine of from 4,000,000 VND to below 8,000,000 VND shall be imposed printing or taking order to print receipts that have duplicate numbers or symbols

3. Remedial measures: compulsory remittance of the money earned from the violations in Clause 1 and Clause 2 of this Article to government budget.

Article 29. Violations against regulations on registration of fee receipts

1. A fine of from 500,000 VND to 2,000,000 VND shall be imposed for using receipts without applying for a registration with competent authorities as prescribed.

2. Remedial measures: compulsory remittance of the money earned from the violations in Clause 1 and Clause 2 of this Article to government budget.

Article 30. Violations against regulations on using fee receipts

1. If receipts are issued without sufficient information, except for the amount of money:

a) A warning shall be issued for the first violation;

b) A fine of from 500,000 VND to 1,000,000 VND shall be imposed for each subsequent violation.

2. A fine of from 1,000,000 VND to 3,000,000 VND shall be imposed for failing to issue receipts when collecting fees, except for the cases in which receipts are not required.

3. A fine shall be imposed for issuing a receipt in which the amounts in its slips are different:

a) A fine of from 500,000 VND to below 1,000,000 VND if the difference of a receipt is below 1,000,000 VND;

b) A fine of from 1,000,000 VND to below 3,000,000 VND if the difference of a receipt is from 1,000,000 VND to below 5,000,000 VND;

c) A fine of from 3,000,000 VND to below 5,000,000 VND if the difference of a receipt is from 5,000,000 VND to below 10,000,000 VND;

d) A fine of from 5,000,000 VND to below 10,000,000 VND if the difference of a receipt is from 10,000,000 VND.

4. The issuance of fictitious receipts shall incur:

a) A fine of from 1,000,000 VND to below 2,000,000 VND if the value of a receipt is below 2,000,000 VND;

b) A fine of from 2,000,000 VND to below 4,000,000 VND if the value of a receipt is from 2,000,000 VND to below 5,000,000 VND;

c) A fine of from 4,000,000 VND to below 8,000,000 VND if the value of a receipt is from 5,000,000 VND.

5. Each expired receipt being used shall carry a fine of from 1,000,000 VND to 2,000,000 VND.

6. Each receipt being changed shall carry a fine of from 2,000,000 VND to 4,000,000 VND.

7. Every fake receipt being used shall carry a fine of from 4,000,000 VND to 8,000,000 VND.

8. Remedial measures: compulsory remittance of the money earned from the violations in Clause 1, Clause 2, Clause 3, Clause 4, Clause 5, Clause 6 and Clause 7 of this Article.

Article 31. Violations against regulations on fee receipt management

1. A warning shall be issued for making reports on the use and settlement of receipts behind schedule, storing receipts improperly, applicable to the first violation.

2. A fine of from 100,000 VND to 500,000 VND shall be imposed for making reports on the use and settlement of receipts behind schedule, storing receipts improperly, applicable to the subsequent violation.

3. A fine of from 500,000 VND to 1,000,000 VND shall be imposed for failing to make reports on the use and settlement of receipts.

4. Every improper receipt being received shall carry a fine of from 1,000,000 VND to 2,000,000 VND. The maximum fine is 50,000,000 VND.

Article 32. Losing, giving, selling fee receipts

1. A warning shall be issued for losing the stubs of a receipt, except for the stub kept by the fee payer, applicable to the first violation.

2. A fine of from 100,000 VND to 300,000 VND shall be imposed for losing the stubs of a receipt, except for the stub kept by the fee payer, applicable to the first violation.

3. A fine of from 300,000 VND to 500,000 VND shall be imposed for losing the stub that is kept by the fee payer;

4. Each used receipt that is given or sold shall carry:

a) A fine of from 1,000,000 VND to below 2,000,000 VND if amount in the receipt is below 10,000,000 VND;

b) A fine of from 1,000,000 VND to below 4,000,000 VND if amount in the receipt is from 2,000,000 VND to below 5,000,000 VND;

c) A fine of from 4,000,000 VND to below 8,000,000 VND if amount in the receipt is from 5,000,000 VND.

5. The unused receipts being given or sold shall car the fines mentioned in Clause 1 and Clause 2 of this Article.

6. Remedial measures: compulsory remittance of the money earned from the violations in Clause 1, Clause 2, Clause 3, Clause 4, and Clause 5 of this Article.

Chapter 4.

ADMINISTRATIVE VIOLATIONS, PENALTIES, REMEDIAL MEASURES PERTAINING TO INVOICING

Article 33. Violations against regulations on procedure for printing invoices and creating electronic invoices

1. A fine of from 2,000,000 VND to 4,000,000 VND for printing invoices or creating invoices that contain insufficient information.

2. A fine of from 4,000,000 VND to 8,000,000 VND shall be imposed for one of the following violations:

a) Printing invoices or creating electronic invoices without satisfying prescribed conditions;

b) Providing invoice printing software that fail to comply with the principles, or the invoices printed contain insufficient information.

3. A fine of from 20,000,000 VND to 50,000,000 VND for printing fake invoices (unless it is on account of the invoice printing software) or creating fake electronic invoices.

4. Additional penalties: the organization or individual that commits the violations in Clause 3 of this Article shall have their right to print invoices or create electronic invoices suspended for 01 - 03 months from the day on which the decision on penalty imposition takes effect.

5. Remedial measures: the organization or individual that commits the violation in Clause 1, Point a Clause 2 or Clause 3 of this Article shall destroy the invoices printed or created improperly.

Article 34. Violations against regulations on ordering invoice printing

1. A fine of from 2,000,000 VND to below 4,000,000 VND shall be imposed for ordering invoice printing without signing a written contract.

2. A fine of from 4,000,000 VND to 8,000,000 VND shall be imposed for one of the following violations:

a) Failing to finalize the printing contract by the deadline stated in the contract or when the contract is terminated after the notice of invoice issuance is made.

b) Failing to destroy the invoices that are printed but are not issued and not used.

3. A fine of from 6,000,000 VND to 18,000,000 VND for making false statements about the loss of invoices before announcing the issuance.

4. A fine of from 15,000,000 VND to 45,000,000 VND shall be imposed for giving, selling printed invoices that are not issued to other organizations or individuals.

5. A fine of from 20,000,000 VND to below 50,000,000 VND shall be imposed for ordering the printing of fake invoices.

6. Remedial measures: the organization or individual that commits the violation in Clause 4 and Clause 5 of this Article shall destroy the invoices ordered improperly.

Article 35. Violations against regulations on printing ordered invoices

1. A fine of from 2,000,000 VND to 4,000,000 VND shall be imposed for violating the regulations on reporting invoice printing promulgated by the Ministry of Finance.

2. A fine of from 4,000,000 VND to 8,000,000 VND shall be imposed for one of the following violations:

a) Failing to finalize the printing contract by the deadline stated in the contract, or when the contract is terminated after the customer completes the procedure for issuance announcement;

b) Failing to destroy the excess or faulty invoices when finalizing the printing contract.

3. A fine of from 6,000,000 VND to 18,000,000 VND shall be imposed for one of the following violations:

a) Taking printing orders without satisfying the prescribed conditions;

b) Failing to report the invoices lost while printing before delivery.

4. A fine of from 10,000,000 VND to 20,000,000 VND shall be imposed for transferring part or the whole invoice printing contact to another printing facility.

5. A fine of from 15,000,000 VND to 45,000,000 VND shall be imposed giving, selling invoices ordered by one client to another.

6. A fine of from 20,000,000 VND to 50,000,000 VND shall be imposed for printing fake invoices.

7. Additional penalties: the organization or individual that commits the violations in Clause 6 of this Article shall be suspended from printing invoices for 01 - 03 months from the day on which the decision on penalty imposition takes effect.

8. Remedial measures: the organization or individual that commits the violation in Clause 5 and Clause 6 of this Article shall destroy the given, sold invoices and fake invoices.

Article 36. Violations against regulations on buying invoices

1. A fine of from 2,000,000 VND to 4,000,000 VND shall be imposed for failing to destroy expired invoices that were bought.

2. A fine of from 6,000,000 VND to 8,000,000 VND shall be imposed for failing report the invoices that are bought but have not been issued.

3. A fine of from 20,000,000 VND to 50,000,000 VND shall be imposed for giving or selling the invoices that are bought but have not been issued.

4. Remedial measures: the organization or individual that commits the violation in Clause 1 and Clause 3 of this Article shall destroy the expired invoices, the invoices that are bought but have not been issued.

Article 37. Violations against regulations on issuing invoices

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

a) Making a notice of invoice issuance with insufficient information;

b) Failing to post the notice of invoice issuance properly.

2. A fine of from 6,000,000 VND to 18,000,000 VND for failing to make the notice of invoice issuance before putting the invoices into use if they are associated with the operations on which taxes are declared and paid as prescribed.

3. Remedial measures: the organization or individual that commits the violation in this Article shall follow the procedure for issuing invoices as prescribed.

Article 38. Violations against regulations on using invoices when selling goods and services

1. A fine of from 200,000 VND to 1,000,000 VND for providing insufficient information on the invoice as prescribed, except for the invoices on which sufficient information is not required according to the Ministry of Finance.

2. A fine of from 2,000,000 VND to 4,000,000 VND shall be imposed for failing to destroy or improperly destroying the invoices that are published but are not issued and therefore not invalid.

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

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

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

c) the date on the invoice issued is before the day on which the invoice is bought from the tax authority;

d) The invoice issued is not given to the buyer, unless it is written on the invoice that the buyer refuses to take the invoice or the invoice is issued according to the manifest;

dd) Failing to make the manifest or failing to make the general invoices according to legislation on invoices for goods and services;

e) Issuing wrong types of invoices according to legislation on invoices for goods and services, and giving such invoices to the buyer or declaring tax.

4. A fine of from 10,000,000 VND to 20,000,000 VND shall be imposed for one of the following violations:

a) Losing, burning, damaging the invoices that are published but not issued, or the invoices that are issued (the stub kept by the customer) but are not received by the client, except for the cases in which invoices are lost, burnt, or damaged because of natural disasters or conflagration. If the invoice is lost, burnt or damaged (except for the stub kept by the client) during the storage period, penalties shall be imposed in accordance with legislation on accounting.

If the lost invoice is found (the stub kept by the client) before the tax authority makes a decision to impose penalties, the seller shall not carry any fine.

b) Failing to issue invoices for the goods or services valued at 200,000 VND or more to the buyer. Apart from carrying the fine, the seller shall issue invoices to the buyer.

5. A fine of from 20,000,000 VND to 50,000,000 VND shall be imposed for using illegal invoices (except for the violations in Clause 2 Article 37 of this Decree) and using invoices illegally.

6. Remedial measures: the organization or individual that commits the violation in Clause 2 of this Article shall destroy the invoices that are published but not issued and therefore invalid.

Article 39. Violations against regulations on using invoices or buyers

1. A fine of from 2,000,000 VND to 4,000,000 VND shall be imposed for losing, burning, damaging the invoices that are issued (the stub kept by the buyer) for bookkeeping, tax declaration and settlement of budget capital, except for the cases in which invoices are lost, burnt, or damaged because of natural disasters or conflagration.

If the buyer finds the lost invoice before the tax authority makes a decision to impose penalties, the buyer shall not carry any fine.

2. A fine of from 20,000,000 VND to 50,000,000 VND shall be imposed for using illegal invoices or using invoices illegally.

Article 40. Making, sending notifications and reports to tax authorities (except for the notice of invoice issuance)

1. A fine of from 200,000 VND to 1,000,000 VND for making and sending an incorrect or insufficient notification or report to the tax authority, except for the notice of invoice issuance.

Apart from carrying a fine, the organization or individual shall remake and resend a proper notification or report to the tax authority. If mistakes are found and rectified to the tax authority by the deadline, the organization or individual shall not carry any fine.

2. A fine of from 2,000,000 VND to 4,000,000 VND for submitting notifications or reports to the tax authority 10 after the deadline, except for the notice of invoice issuance.

3. A fine of from 4,000,000 VND to 8,000,000 VND shall be imposed for failing to submit reports or notifications to the tax authority. The notification or report is considered not submitted if it is not sent to the tax authority after 20 days from the deadline, except for the notice of invoice issuance.

Chapter 5.

THE POWER TO IMPOSE ADMINISTRATIVE PENALTIES

Article 41. The power to make records on administrative violations

1. The person that has the power to make records prescribed as prescribed in this Article also has the power to make records on the administrative violations within their competence, and take responsibility for such records.

2. The persons below have the power to make records on administrative violations:

a) The duty officers that having the power to impose administrative penalties in this Decree.

b) The officials in charge of state management of prices, market, fees, and invoices.

Article 42. The power to impose administrative penalties for violations pertaining to price management

1. The Chief Inspector of the Ministry of Finance is entitled to:

a) Impose fines up to the highest level for the violations pertaining to price management in accordance with this Decree and relevant laws;

b) Impose additional penalties and take remedial measures prescribed in this Decree.

2. The chief of the pricing inspectorate is entitled to:

a) Impose fines of up to 200,000,000 VND for the violations pertaining to price management in accordance with this Decree and relevant laws;

b) Impose additional penalties and take remedial measures prescribed in this Decree.

3. The Chief Inspectors of Services of Finance are entitled to:

a) Impose fines of up to 50,000,000 VND for other violations pertaining to price management prescribed in this Decree;

b) Impose additional penalties and take remedial measures in accordance with this Decree and current law.

4. Inspectors, chief inspectors of Ministries, ministerial agencies and relevant persons have the power to impose penalties for administrative violations pertaining to price management under their management.

5. The competent persons of market management agencies mentioned in Article 45 of the Law on Handling administrative violations that have the power to impose penalties for the violations in Article 5, Article 8, Article 10, Article 12, Article 13, Article 14, Article 16, and Article 17 of this Decree are entitled to impose additional penalties and take remedial measures for the administrative violations mentioned in this Decree that are committed locally.

6. Presidents of the People’s Committees of provinces, within the competence prescribed in the Law on Handling administrative violations, are entitled to impose penalties for administrative violations pertaining to pricing in accordance with this Decree.

7. Presidents of the People’s Committees of districts and communes, within the competence prescribed in the Law on Handling administrative violations, are entitled to impose penalties mentioned in Article 12 of this Decree for administrative violations pertaining to pricing that are committed locally.

Article 43. The power to impose administrative penalties for violations pertaining to fee management

1. Presidents of the People’s Committees of communes are entitled to:

a) Give warnings;

b) Impose fines of up to 5,000,000 VND;

c) Take the remedial measures mentioned in Point a Clause 3 Article 25 of this Decree.

2. Presidents of the People’s Committees of districts are entitled to:

a) Give warnings;

b) Impose fines of up to 25,000,000 VND;

c) Take the remedial measures mentioned in Point b Clause 2 Article 25, Clause 3 Article 26, Clause 2 Article 27, Clause 3 Article 28, Clause 2 Article 29, Clause 8 Article 30 and Clause 6 Article 32 of this Decree.

3. Presidents of the People’s Committees of provinces are entitled to:

a) Give warnings;

b) Impose fines of up to 50,000,000 VND;

c) Take the remedial measures mentioned in Point b Clause 2 Article 25, Clause 3 Article 26, Clause 2 Article 27, Clause 3 Article 28, Clause 2 Article 29, Clause 8 Article 30 and Clause 6 Article 32 of this Decree.

4. Tax officials are entitled to:

a) Give warnings;

b) Impose fines of up to 500,000 VND;

5. The team leader of the tax team is entitled to:

a) Give warnings;

b) Impose fines of up to 2.500,000 VND;

6. The Director of the Sub-department of taxation is entitled to:

a) Give warnings;

b) Impose fines of up to 25,000,000 VND;

c) Take the remedial measures mentioned in Point a and Point b Clause 2 Article 25, Clause 3 Article 26, Clause 2 Article 27, Clause 3 Article 28, Clause 2 Article 29, Clause 8 Article 30, and Clause 6 Article 32 of this Decree.

7. The Director of the Department of taxation is entitled to:

a) Give warnings;

b) Impose fines of up to 50,000,000 VND;

c) Take the remedial measures mentioned in Point a and Point b Clause 2 Article 25, Clause 3 Article 26, Clause 2 Article 27, Clause 3 Article 28, Clause 2 Article 29, Clause 8 Article 30, and Clause 6 Article 32 of this Decree.

8. The Director of the General Department of Taxation is entitled to:

a) Give warnings;

b) Impose fines of up to 50,000,000 VND;

c) Take the remedial measures mentioned in Point a and Point b Clause 2 Article 25, Clause 3 Article 26, Clause 2 Article 27, Clause 3 Article 28, Clause 2 Article 29, Clause 8 Article 30, and Clause 6 Article 32 of this Decree.

9. Inspectors and the persons appointed to carry out inspections are entitled to:

a) Give warnings;

b) Impose fines of up to 500,000 VND;

c) Take the remedial measures mentioned in Point a Clause 2 Article 25.

10. Chief Inspectors of the Services and people holding relevant positions that are appointed to carry out inspections are entitled to:

a) Give warnings;

b) Impose fines of up to 25,000,000 VND;

c) Take the remedial measures mentioned in Point a and Point b Clause 2 Article 25, Clause 3 Article 26, Clause 2 Article 27, Clause 3 Article 28, Clause 2 Article 29, Clause 8 Article 30, and Clause 6 Article 32 of this Decree.

11. Chief Inspectors of the Ministries, ministerial agencies and people holding relevant positions who are appointed to carry out inspections by the Government are entitled to:

a) Give warnings;

b) Impose fines of up to 50,000,000 VND;

c) Take the remedial measures mentioned in Point a and Point b Clause 2 Article 25, Clause 3 Article 26, Clause 2 Article 27, Clause 3 Article 28, Clause 2 Article 29, Clause 8 Article 30, and Clause 6 Article 32 of this Decree.

Apart from the persons having the power to impose penalties for administrative violations mentioned in this Decree, the persons having the power to impose penalties for administrative violations of other agencies may impose penalties within their area of competence in accordance with the Law on Handling administrative violations upon discovery of the administrative violations mentioned in this Decree that pertain to their fields.

Article 44. The power to impose administrative penalties for violations pertaining to invoicing

1. Tax officials are entitled to:

a) Give warnings;

b) Impose fines of up to 500,000 VND;

2. The team leader of the tax team is entitled to:

a) Give warnings;

b) Impose fines of up to 2.500,000 VND;

3. The Director of the Sub-department of taxation is entitled to:

a) Give warnings;

b) Impose fines of up to 25,000,000 VND;

c) Take the 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.

4. The Director of the Department of taxation is entitled to:

a) Give warnings;

b) Impose fines of up to 70,000,000 VND;

c) Take the 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.

5. If goods are transited without legitimate invoices and papers, the taxpayer shall face penalties for tax avoidance stipulated in the Law on Tax administration and its guiding documents, apart from the penalties for administrative violations pertaining to invoicing in this Decree.

6. If the administrative violation pertaining to invoicing show signs of a crime, the person having the power to impose penalties for administrative violations pertaining to invoicing shall send the documents to a competent criminal proceedings agency as prescribed by law.

Chapter 6.

IMPLEMENTATION

Article 45. Effect

1. This Decree takes effect on November 09, 2013 and supersedes the Government's Decree No. 106/2003/ND-CP dated September 23, 2003 on penalties for administrative violations pertaining to fee management; the Government's Decree No. 84/2011/ND-CP dated September 20, 2011 on penalties for administrative violations pertaining to price management, and Chapter V of the Government's Decree No. 51/2010/ND-CP dated May 14, 2010 on invoices for goods and services.

2. Other regulations on penalties for administrative violations pertaining to price management, fee management, and invoicing that are not mentioned in this Decree shall comply with the Law on Handling administrative violations.

Article 46. Procedure organization

1. The Ministry of Finance shall provide guidance on the implementation of this Decree.

2. Ministers, Heads of ministerial agencies, Heads of Governmental agencies, Presidents of the People’s Committees of provinces, relevant organizations and individuals are responsible for the implementation of this Decree./.

 

 

FOR THE GOVERNMENT
THE PRIME MINISTER





Nguyen Tan Dung

 


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Decree No. 109/2013/NĐ-CP penalties for administrative violations against the law on pricing
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