Nội dung toàn văn Official Dispatch No. 1809TCT/PC-CS on sanctioning of administrative violations
MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 1809 TCT/PC-CS | Hanoi, June 13, 2005 |
OFFICIAL LETTER
ON SANCTIONING OF ADMINISTRATIVE VIOLATIONS IN THE ACCOUNTING DOMAIN
To: The Tax Department of Ba Ria-Vung Tau province
In reply to Official Letter No. 1544 CT-THDT of May 13, 2005, of the Tax Department of Ba Ria-Vung Tau province, inquiring about the competence to sanction administrative violations in the accounting domain, the General Department of Taxation gives the following opinion:
Article 21 of the Government's Decree No. 185/2004/ND-CP of November 4, 2004, on sanctioning of administrative violations in the accounting domain, does not stipulate tax officers' or tax inspectors' competence to sanction administrative violations in the accounting domain.
Therefore, until it is otherwise stipulated by the Government, tax officers on duty who detect subjects that commit administrative violations in the accounting domain, not resulting in tax evasion, must make dossiers thereon and submit them to heads of their managing agencies in order to carry out the procedures for reference of the cases to agencies with administrative violation-sanctioning competence specified in Article 21 of Decree No. 185/2004/ND-CP and Clause 3, Article 42 of the 2002 Ordinance on Handling of Administrative Violations, for handling. Accounting-related violations leading to tax under-declaration shall be subject to administrative sanctions in the tax domain according to the provisions of Decree No. 100/2004/ND-CP.
The General Department of Taxation hereby notifies the Tax Department of Ba Ria-Vung Tau province thereof for implementation.
| FOR THE GENERAL DIRECTOR OF TAXATION |
