Legal Counselling

Vietnam: Failure to register and declare the collection and payment of charges with the state management organs shall be fined up to VND 5 million

11:11, 08/12/2014

This is a notable content of Circular No. 186/2013/TT-BTC of the Ministry of Finance of Vietnam guiding the implementation of sanctions against administrative violation in the field of management of fees and charges.

According to Circular No. 186/2013/TT-BTC of the Ministry of Finance of Vietnam, a fine of between 3,000,000 dong and 5,000,000 dong will be imposed on the acts of failure to register and declare the collection and payment of charges and fees with the state management organs in accordance with regulation.

phat tien HV khong dang ky ke khai thu, nop ph, Thong tu 186/2013/TT-BTC

Moreover, Circular No. 186/2013/TT-BTC also stipulates administrative sanctions against other violations of regulations on registration, declaration of charges and fees, specifically as follows:

- A caution will be imposed in case of violation for the first time on the act of late registration and declaration in accordance with regulations of law on charges and fees.

- A fine of between 500,000 dong and 1,000,000 dong will be imposed in case of violation for the second time onwards on the act of late registration and declaration in accordance with regulations of law on charges and fees.

- A fine of between 1,000,000 dong and 3,000,000 dong will be imposed on the acts of improper and incomplete declaration of items prescribed in declaration sheets of collection and payment of charges and fees or in accounting documents to be provided for the state management organs in accordance with regulation.

View other provisions at Circular No. 186/2013/TT-BTC of the Ministry of Finance of Vietnam, effective from January 20, 2014.

Thu Ba

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE

10 lượt xem

- 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