Vietnam: 07 rules for penalty imposition to know
This is a notable content specified in Circular No. 166/2013/TT-BTC of the Ministry of Finance of Vietnam on penalties for administrative violations pertaining to taxation (hereinafter referred to as tax offenses).
Article table of contents
Rules for penalty imposition are specified in Circular No. 166/2013/TT-BTC of the Ministry of Finance of Vietnam as follows:
- All tax offenses shall be found, prevented, and dealt with strictly. All damage caused by tax offenses must be repaired as prescribed by law.
- Administrative penalties for tax offenses shall be imposed promptly, openly, objectively, and intra vires to ensure fairness and legitimacy.
- Administrative penalties for tax offenses shall depend on the nature, seriousness of the violations and damage caused by the violations, the violators, mitigating circumstances and aggravating circumstances.
- An entity shall only incur administrative penalties for tax offenses when committing tax offenses defined by law.
- A tax offense shall be penalized only once.
- The persons competent to impose administrative penalties for tax offenses are responsible for proving the tax offenses. Entities that incur penalties are entitled to, themselves or via legal representatives, prove that they do not commit tax offenses.
- The fine for the same tax offense incurred by an organization is twice the fine incurred by an individual, except for understatement of tax payable or overstatement of refundable tax defined in Article 107 of the Law on Tax administration of Vietnam.
View more details at Circular No. 166/2013/TT-BTC of the Ministry of Finance of Vietnam, effective from January 01, 2014.
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- Circular No. 166/2013/TT-BTC
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