How Much is Each Mitigating Circumstance Reduced by % of the Tax Penalty?

Point d Clause 4 Article 7 of Decree 125/2020/ND-CP (Effective from December 5, 2020) stipulates the principles for applying the fine levels as follows:

When imposing fines, the specific fine level for a tax procedure violation, invoice violation, and acts specified in Article 19 of this Decree is the average level of the fine framework stipulated for that act. If there are mitigating circumstances, each circumstance will reduce the fine by 10% of the average fine level of the fine framework, but the fine for that act shall not be reduced below the minimum level of the fine framework; if there are aggravating circumstances, each circumstance will increase the fine by 10% of the average fine level of the fine framework, but the fine for that act shall not exceed the maximum level of the fine framework.

Thus, according to the above-stated regulations, each mitigating circumstance will reduce the fine by 10% of the average fine level of the fine framework, but the fine for that act shall not be reduced below the minimum level of the fine framework.

Respectfully!