Handling Violations of the Law on Agricultural Land Use Tax

21:04, 11/07/2024

The Law on Agricultural Land Use Tax 1993 was promulgated on July 10, 1993. The Law consists of 9 Chapters and 39 Articles. Notably, this document includes provisions on handling violations of the Law on Agricultural Land Use Tax.

To be specific, according to the provisions of Article 26 of the Law on Agricultural Land Use Tax 1993, violations of the Law on Agricultural Land Use Tax are handled as follows:

Organizations and individuals that falsely declare, evade, or avoid taxes must pay the full amount of the outstanding tax as stipulated by this Law and be fined from 0.2 times to 0.5 times the amount of the outstanding tax.
Organizations and individuals that use land without declaring it as required by Article 11 of this Law must not only pay the back taxes but also be fined from 0.5 times to 1.0 times the amount of unreported tax.
Organizations and individuals that delay tax or fine payments beyond 30 days from the due date specified in the tax collection order or penalty decision without a legitimate reason must pay the full amount of the tax or fine along with an additional fine of 0.1% of the tax or fine amount for each day of delay.

Individuals who evade taxes in large amounts or have been administratively penalized multiple times and still continue to violate may be subject to criminal prosecution.

See also: Law on Agricultural Land Use Tax 1993, effective January 1, 1994.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE

0 lượt xem

- This translation is generated by OpenAI's GPT-4o model;
- The legal regulations in this article are according to Vietnamese Law;
- This English translation is for reference purposes only and not a definitive translation of the original Vietnamese texts;
- Articles may be compiled from a variety of sources;
- Applicable Terms may have expired at the time you are reading;
- If you have any questions about the copyright of the article, please contact us via email banquyen@lawnet.vn