Recently, the Ministry of Finance of Vietnam issued Circular No. 186/2013/TT-BTC 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 will be imposed on the acts of fraudulent or false declaration of file in order to be entitled to the regulation on exemption and reduction in fees and charges. The penalty is 20% of the amount to be exempted or reduced. The minimum fine is 500,000 dong and the maximum fine is 50,000,000 dong.
Circular No. 186/2013/TT-BTC also stipulates fines for the act of false or fraudulent declaration of file to be entitled to the difference from the application of policy on exemption and reduction in fees and charges, specifically as follows:
- A fine of between 500,000 dong to less than 1,000,000 dong will be imposed on the act of violation with the difference amount of less than 10,000,000 dong.
- A fine of between 1,000,000 dong to less than 3,000,000 dong will be imposed on the act of violation with the difference amount from 10,000,000 dong to less than 30,000,000 dong.
- A fine of between 3,000,000 dong to less than 5,000,000 dong will be imposed on the act of violation with the difference amount from 30,000,000 dong to less than 50,000,000 dong.
- A fine of between 5,000,000 dong to less than 10,000,000 dong will be imposed on the act of violation with the difference amount from 50,000,000 dong to less than 100,000,000 dong.
- A fine of between 10,000,000 dong to less than 30,000,000 dong will be imposed on the act of violation with the difference amount from 100,000,000 dong to less than 300,000,000 dong.
- A fine of between 30,000,000 dong to less than 50,000,000 dong will be imposed on the act of violation with the difference amount from 300,000,000 dong or more.
Remedial measures: Coercively paying all of the amount obtained due to the above-mentioned violations.
View relevant provisions at Circular No. 186/2013/TT-BTC of the Ministry of Finance of Vietnam, effective from January 20, 2014.
Thu Ba
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