What is the penalty imposed on tax officials commenting violations against the Agricultural Land Use Tax Law in Vietnam?

What are the regulations on the handling of violations against the Agricultural Land Use Tax Law in Vietnam?

According to Article 19 of Decree 74-CP of 1993, the handling of violations against the Agricultural Land Use Tax Law is stipulated as follows:

- Organizations or individuals who underreport, or evade taxes, apart from being required to pay the full amount of the tax owed, will also be fined:

+ First violation: 0.2 times the amount of the tax owed.

+ Second violation: 0.4 times the amount of the tax owed.

+ Third violation: 0.5 times the amount of the tax owed.

- Organizations or individuals who use land without declaring it will have the tax determined by the tax authority, based on written opinions from the People's Committee of the same level concerning the area and land category, besides paying the full tax amount, they will also be fined:

+ First violation: 0.5 times the undisclosed tax amount.

+ Second violation: 0.8 times the undisclosed tax amount.

+ Third violation: 1.0 times the undisclosed tax amount.

- Organizations or individuals who delay paying tax or penalties, if more than 30 days past the due date stated on the tax collection order or penalty decision without a valid reason, will:

+ Pay the full tax or penalty amount.

+ Be fined 0.1% of the unpaid tax or penalty amount for each day of delay.

- Late payment of tax or penalties in the following cases will be considered as having a valid reason:

+ Heavy rains during the harvest season causing slow or difficult consumption.

+ Lack of transportation means.

+ Families of the taxpayers facing sudden accidents, with confirmation from the People's Committee of the commune-level town.

- Cases that could lead to criminal prosecution include:

+ Tax evasion amounting to the equivalent value of 5 tons of rice or more.

+ Having already been administratively fined three times but still repeat the offense.

What is the penalty imposed on tax officials commenting violations against the Agricultural Land Use Tax Law in Vietnam? (Image from the Internet)

What is the penalty imposed on tax officials commenting violations against the Agricultural Land Use Tax Law in Vietnam?

According to Article 20 of Decree 74-CP of 1993, the penalty imposed on tax officials commenting violations against the Agricultural Land Use Tax Law in Vietnam is stipulated as follows:

- Tax officials or individuals who abuse their positions or powers to misappropriate, embezzle, or misappropriate tax money, besides having to compensate for the amount misappropriated or embezzled, will also face the following penalties:

+ Misappropriating or misusing tax money will be fined 0.2 times the amount misappropriated.

+ Embezzling tax money will be fined 0.5 times the amount embezzled.

+ After paying the full tax and fines, depending on the severity of the violation, they may face disciplinary action or criminal prosecution.

- Tax officials or individuals who abuse their positions or powers to shield offenders will be disciplined and, if repeated frequently, will be criminally prosecuted.

+ Tax officials who incorrectly decide on tax reductions or exemptions, announce incorrect reduction or exemption decisions, intentionally violate legal provisions causing damage to the State, taxpayers, or those being handled, must compensate for the damages and, depending on the severity of the violation, be administratively fined or criminally prosecuted.

What is the time limit for making a complaint regarding improper implementation of the Agricultural Land Use Tax Law in Vietnam?

Under Article 30 of the Agricultural Land Use Tax Law of 1993:

Article 30

Organizations and individuals have the right to make complaints against improper implementation of the Agricultural Land Use Tax Law. During pending resolution, complainants must still pay the notified tax and penalty amounts on time.

Within 30 days from the date of receiving the tax payment notice, taxpayers have the right to make a complaint. Complaints must be submitted to the People's Committee of the commune-level town where the tax book is established. The People's Committee must review, provide feedback, and immediately refer it to the People's Committee of the district-level town. The tax branch is responsible to the People's Committee of the district-level town for resolving complaints within 30 days from the date of receiving the complaint; for complicated cases, the period can be extended but not exceed 60 days. If this period is exceeded without resolution, the head of the tax branch must be responsible for the consequences of the delay.

The tax authority must refund the incorrectly collected tax and penalties within 30 days from the date of the complaint resolution decision; if this period is exceeded, a fine of 0.2% of the tax or penalty amount per day of delay must be paid to the person receiving the refund.

Thus, organizations and individuals have the right to make complaints about improper implementation of the Agricultural Land Use Tax Law 1993 within 30 days from the date of receiving the tax payment notice.