Plan for managing the enforcement of laws on sanctioning administrative violations for 2024 in the Tax sector in Vietnam

Plan for managing the enforcement of laws on sanctioning administrative violations for 2024 in the Tax sector in Vietnam (Internet image) 

Regarding this issue, LawNet would like to answer as follows:

On February 27, 2024, the Director General of the General Department of Taxation issued Decision 238/QD-TCT on Plan for management of law enforcement on sanctioning administrative violations for 2024 in the Tax sector.

Plan for managing the enforcement of laws on sanctioning administrative violations for 2024 in the Tax sector in Vietnam

Specifically, the Plan for management of law enforcement on sanctioning administrative violations for 2024 in the Tax sector will have the following contents:

(1) Deploying and disseminating the law; providing professional guidance and handling problems regarding penalties for administrative violations of taxes, fees, charges, and invoices

- Disseminate laws on sanctions for administrative violations

+ Popular documents: Circular 18/2023/TT-BTC and new legal documents on handling administrative violations will be issued in 2024.

+ Implementation form:

(i) Post outlines of legal documents on the Electronic Information Portal;

(ii) Write news articles about legal documents on sanctions;

(iii) Compile documents introducing new contents of legal documents on handling administrative violations;

+ Implementation time: 2024.

- Provide professional guidance and handle problems regarding sanctioning of administrative violations

+ Implementation form: deploying professional guidance, handling problems regarding sanctions for administrative violations of taxes, fees, charges, and invoices according to actual arising; Focus on implementing and guiding the preparation of electronic administrative violation records and electronic penalty decisions.

+ Implementation time: 2024.

(2) Checking the implementation of laws on sanctioning administrative violations of taxes, fees, charges, and invoices

- Check directly at some Departments of Taxation

+ Subjects of inspection: 03 Departments of Taxation of Yen Bai, Ninh Thuan, and Long An.

+ Test content:

(i) Inspect the implementation of the task of Managing the implementation of laws on sanctioning of administrative violations: the work of directing the implementation of laws on sanctioning of administrative violations; Reporting on the implementation of laws on sanctioning of administrative violations, the implementation of statistics on sanctioning of administrative violations; work of disseminating and propagandizing the law on sanctioning administrative violations of taxes, fees, charges, and invoices; the situation of ensuring the conditions for implementing the law on sanctioning administrative violations; The situation of resolving complaints and denunciations in sanctioning administrative violations.

(ii) Checking the implementation and application of laws on sanctioning administrative violations:

The application of legal provisions on sanctions for administrative violations at the unit (including: identifying violations; imposing fines for each violation; order and procedures for issuing penalty decisions; enforcement of sanctioning decisions: postponement of enforcement of sanctioning decisions: exemption or reduction of fines for administrative violations; late payment of fines, etc.).

The situation of applying coercive measures to ensure the implementation of decisions on sanctioning administrative violations.

+ Inspection form:

(i) 03 Departments of Taxation subject to inspection self-inspect, evaluate, and report self-inspection results to the General Department of Taxation (through the Legal Department) before March 15, 2024.

(ii) Based on the self-inspection report on the enforcement of laws on handling of administrative violations, the Inspection Team directly inspected a number of administrative violation sanctioning records at the unit.

+ Inspection period: from January 1, 2021, to December 31, 2023.

+ Direct inspection time: expected in Quarter II, Quarter III/2024.

- Coordinate to inspect the implementation of laws on handling of administrative violations

The Legal Department coordinates with the Legal Department - Ministry of Finance to inspect the implementation of laws on sanctioning administrative violations according to the Ministry of Finance's Plan.

(3) Report on sanctions for administrative violations of taxes, fees, charges, and invoices

- Implementation form: collect, synthesize data, and report in writing.

- Execution time:

Departments/Divisions/units proactively compile statistics on sanctions for administrative violations on a quarterly basis and keep them at the unit to prepare the Annual Report promptly and in accordance with regulations. The data closing time is from December 15, 2023, to December 14, 2024.

(4) Report on monitoring the implementation of laws on sanctioning administrative violations (special topic on sanctioning administrative violations on taxes, fees, charges and invoices)

- Implementation form: prepare a written report

- Implementation time: closing reporting data from December 15, 2023, to December 14, 2024.

- Execution time:

The Department of Tax Inspection, Department of Tax Management for Small and Medium Enterprises, Household Businesses and Individuals, and Department of Taxation of Large Enterprises are responsible for reporting data on sanctioning of administrative violations, which is presided over by the Department/Division and sent to the Legal Department (before December 16, 2024 for annual reports).

+ Departments of Taxation of provinces and centrally run cities report on monitoring the implementation of laws on sanctioning administrative violations to the General Department of Taxation (before December 16, 2024 for annual reports).

+ The Legal Department presides over and submits to the General Department a report on law enforcement on sanctioning administrative violations to the Legal Department - Ministry of Finance, before December 20, 2024, for annual reports.

- Implementation results: Report on law enforcement on sanctioning administrative violations of taxes, fees, charges, and invoices.

More details can be found in Decision 238/QD-TCT, taking effect on February 27, 2024.

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