Circular No. 07/2017/TT-BTC dated January 24, 2017 of the Ministry of Finance guiding the Clause 2 Article 9 of Decision No. 20/2016/QD-TTg for funding for fight against smuggling, commercial frauds and counterfeit goods and payment of fees for management and handling of assets confiscated as regulated by law on fight against smuggling, commercial frauds and counterfeit goods in financial sector

No.

Acts of smuggling and commercial frauds in customs sector

Regulated in Decree No. 127/2013/ND-CP*; Decree No. 45/2016/ND-CP**

1

Failure to make declaration and follow procedures on schedule when goods for export are sold domestically, or repurposing goods eligible for tax exemption, tax refund, or tax cancellation.

Point b Clause 3 Article 6 of Decree No. 127/2013/ND-CP amended in Clause 3 Article 1 of Decree No. 46/2016/ND-CP

2

Failure to re-export or re-import the vehicles on schedule as regulated.

Point b Clause 4 Article 6 of Decree No. 127/2013/ND-CP amended in Clause 3 Article 1 of Decree No. 46/2016/ND-CP

3

Failure to re-export the vehicles for transport of fewer than 24 people on schedule as regulated.

Clause 5 Article 6 of Decree No. 127/2013/ND-CP amended in Clause 3 Article 1 of Decree No. 46/2016/ND-CP

4

Failure to make a declaration or to provide correct information about the names, categories, origin, quantity, quality, or value of exported or imported goods that are tax-free or eligible for tax exemption as prescribed by law.

Clause 3 Article 7 of Decree No. 127/2013/ND-CP amended in Clause 4 Article 1 of Decree No. 46/2016/ND-CP

5

Declaring imported goods as processed products or domestic exports without a processor or manufacturer.

Clause 4 Article 7 of Decree No. 127/2013/ND-CP amended in Clause 4 Article 1 of Decree No. 46/2016/ND-CP

6

Declaring false name, quantity, weight, or value of goods for export, except for those that are processed products, domestic exports, exports of export processing enterprises and temporarily imported goods.

Clause 5 Article 7 of Decree No. 127/2013/ND-CP amended in Clause 4 Article 1 of Decree No. 46/2016/ND-CP

7

Information about tax-fee goods provided is incorrect.

Point b Clause 2 Article 8 of Decree No. 127/2013/ND-CP amended in Clause 5 Article 1 of Decree No. 46/2016/ND-CP

8

Information about goods eligible for tax exemption provided is incorrect.

Point b Clause 2 Article 8 of Decree No. 127/2013/ND-CP amended in Clause 5 Article 1 of Decree No. 46/2016/ND-CP

9

In-quota goods are used against the law.

Point c Clause 2 Article 8 of Decree No. 127/2013/ND-CP amended in Clause 5 Article 1 of Decree No. 46/2016/ND-CP

10

Information provided in the application for tax exemption/ reduction/ refund/ cancellation or application for refund of overpaid tax/fine is incorrect.

Point d Clause 2 Article 8 of Decree No. 127/2013/ND-CP amended in Clause 5 Article 1 of Decree No. 46/2016/ND-CP

11

Violations against regulations on management of materials, supplies, machinery and equipment, processed products or domestic exports result in discrepancy between actual stock and values in accounting documents, accounting books or documents about exports/imports.

Point dd Clause 2 Article 8 of Decree No. 127/2013/ND-CP amended in Clause 5 Article 1 of Decree No. 46/2016/ND-CP

12

Violations against regulations on management of goods in a tax-suspension warehouse result in discrepancy between actual stock and values in accounting books.

Point e Clause 2 Article 8 of Decree No. 127/2013/ND-CP amended in Clause 5 Article 1 of Decree No. 46/2016/ND-CP

13

Failure to declare or to correctly declare the amount of cash in foreign currencies, cash in Vietnamese currency, or gold carried by a person when leaving Vietnam in excess to the legal limit.

Clause 1 Article 9 of Decree No. 127/2013/ND-CP amended in Clause 6 Article 1 of Decree No. 46/2016/ND-CP

14

Failure to declare or to correctly declare the amount of cash in foreign currencies, cash in Vietnamese currency, or gold carried by a person when entering Vietnam in excess to the legal limit.

Clause 2 Article 9 of Decree No. 127/2013/ND-CP amended in Clause 6 Article 1 of Decree No. 46/2016/ND-CP

15

Failure to declare or to declare correctly the amount of cash in foreign currencies carried by a person against the law when entering or leaving Vietnam using a laissez-passer or bordering resident’s ID card.

Clause 4 Article 9 of Decree No. 127/2013/ND-CP amended in Clause 6 Article 1 of Decree No. 46/2016/ND-CP

16

Failure to declare or to correctly declare the amount of precious metals, gemstones, negotiable instruments carried by a person which, by law, must be declared when entering or leaving Vietnam.

Clause 5 Article 9 of Decree No. 127/2013/ND-CP amended in Clause 6 Article 1 of Decree No. 46/2016/ND-CP

17

Failure to present goods under customs supervision and goods in storage required to undergo post-clearance inspection for inspection by the customs authority as prescribed by the law on customs.

Point a Clause 3 Article 10 of Decree No. 127/2013/ND-CP amended in Clause 7 Article 1 of Decree No. 46/2016/ND-CP

18

Failure to provide or adequately and punctually provide documents or electronic data related to exports or imports, vehicles leaving and entering Vietnam at the request of the customs authority as prescribed by law.

Point b Clause 3 Article 10 of Decree No. 127/2013/ND-CP amended in Clause 7 Article 1 of Decree No. 46/2016/ND-CP

19

Swapping goods that have undergone customs inspections and goods that are not yet inspected by customs authority.

Clause 4 Article 10 of Decree No. 127/2013/ND-CP amended in Clause 7 Article 1 of Decree No. 46/2016/ND-CP

20

Use of a fraudulent customs seal; submission or presentation of fraudulent or illegal or untruthful documents relating to exports or imports to customs authorities without constitution of a criminal offence.

Point a Clause 5 Article 10 of Decree No. 127/2013/ND-CP amended in Clause 7 Article 1 of Decree No. 46/2016/ND-CP

21

Transshipment, storage, division of shipment, or change to modal of transport during transport of goods under customs supervision without notification or approval by the customs as prescribed by law.

Clause 1 Article 11 of Decree No. 127/2013/ND-CP amended in Clause 8 Article 1 of Decree No. 46/2016/ND-CP

22

Transporting goods in transit, goods moved to another custom post outside the checkpoint area, temporarily imported goods without adherence to prescribed or registered route, location, destination or time specified in the customs dossier without acceptable explanation.

Point a Clause 2 Article 11 of Decree No. 127/2013/ND-CP amended in Clause 8 Article 1 of Decree No. 46/2016/ND-CP

23

Breaking the customs seal without permission.

Point b Clause 2 Article 11 of Decree No. 127/2013/ND-CP amended in Clause 8 Article 1 of Decree No. 46/2016/ND-CP

24

Changing the packages or labels of goods under customs supervision without permission.

Point c Clause 2 Article 11 of Decree No. 127/2013/ND-CP amended in Clause 8 Article 1 of Decree No. 46/2016/ND-CP

25

Failure to maintain the status quo of the goods under customs supervision or goods in storage pending customs clearance as regulated by law.

Point d Clause 2 Article 11 of Decree No. 127/2013/ND-CP amended in Clause 8 Article 1 of Decree No. 46/2016/ND-CP

26

Storing goods at a location other than that prescribed by the customs or registered with the customs.

Point dd Clause 2 Article 11 of Decree No. 127/2013/ND-CP amended in Clause 8 Article 1 of Decree No. 46/2016/ND-CP

27

Move raw materials, supplies, machinery and equipment to another factory for reprocessing without notifying the customs authority.

Point e Clause 2 Article 11 of Decree No. 127/2013/ND-CP amended in Clause 8 Article 1 of Decree No. 46/2016/ND-CP

28

Selling goods under customs supervision.

Point a Clause 3 Article 11 of Decree No. 127/2013/ND-CP amended in Clause 8 Article 1 of Decree No. 46/2016/ND-CP

29

Selling a vehicle that is registered overseas and temporarily imported into Vietnam.

Point b Clause 3 Article 11 of Decree No. 127/2013/ND-CP amended in Clause 8 Article 1 of Decree No. 46/2016/ND-CP

30

Selling goods in storage pending customs clearance as regulated by law.

Clause 4 Article 11 of Decree No. 127/2013/ND-CP amended in Clause 8 Article 1 of Decree No. 46/2016/ND-CP

31

Failure to comply with the order to stop and inspect the vehicle as prescribed.

Point a Clause 1 Article 12 of Decree No. 127/2013/ND-CP amended in Clause 9 Article 1 of Decree No. 46/2016/ND-CP

32

Failure to provide the warehouse diagram, give instructions or open the suspected cargo hold on the vehicle for inspection.

Point b Clause 1 Article 12 of Decree No. 127/2013/ND-CP amended in Clause 9 Article 1 of Decree No. 46/2016/ND-CP

33

Storing, trading or transporting exports or imports in a customs-controlled area without legitimate documents.

Point a Clause 2 Article 12 of Decree No. 127/2013/ND-CP amended in Clause 9 Article 1 of Decree No. 46/2016/ND-CP

34

Illegal transport of goods across the border that does not constitute a criminal offence.

Point b Clause 2 Article 12 of Decree No. 127/2013/ND-CP amended in Clause 9 Article 1 of Decree No. 46/2016/ND-CP

35

Sending a foreign vehicle across the land border without adherence to the prescribed route or checkpoint.

Clause 3 Article 12 of Decree No. 127/2013/ND-CP amended in Clause 9 Article 1 of Decree No. 46/2016/ND-CP

36

Unloading goods at a port other than the port of destination specified in the goods manifest or bill of lading without acceptable explanation.

Point b Clause 5 Article 12 of Decree No. 127/2013/ND-CP amended in Clause 9 Article 1 of Decree No. 46/2016/ND-CP

37

Loading, unloading, transferring exports, imports or goods in transit on a vehicle under customs control without permission by the customs authority.

Point c Clause 5 Article 12 of Decree No. 127/2013/ND-CP amended in Clause 9 Article 1 of Decree No. 46/2016/ND-CP

38

Illegally liquidating or destroying goods to avoid customs inspection or customs supervision.

Point d Clause 5 Article 12 of Decree No. 127/2013/ND-CP amended in Clause 9 Article 1 of Decree No. 46/2016/ND-CP

39

Use of illegal or false documents to make tax statement; falsification of documents that leads to understatement of tax payable or overstatement of tax exempted, reduced or refunded.

Point a Clause 1 Article 13 of Decree No. 127/2013/ND-CP amended in Clause 10 Article 1 of Decree No. 46/2016/ND-CP

40

Incorrect declaration of codes of goods, tax rates or tax amount though instructions have been provided by the customs.

Point b Clause 1 Article 13 of Decree No. 127/2013/ND-CP amended in Clause 10 Article 1 of Decree No. 46/2016/ND-CP

41

Failure to declare or correctly declare the name, category, quantity, weight, quality, value, code, tax rate, tax amount or origin of exports or imports which is discovered by the customs during post-clearance inspection and the violator does not voluntarily and fully pay tax before an offence record is issued.

Point c Clause 1 Article 13 of Decree No. 127/2013/ND-CP amended in Clause 10 Article 1 of Decree No. 46/2016/ND-CP

42

Completing procedures for exporting processed products, domestic exports or exports of an export processing enterprise without actually exporting them.

Point d Clause 1 Article 13 of Decree No. 127/2013/ND-CP amended in Clause 10 Article 1 of Decree No. 46/2016/ND-CP

43

Overstatement of the quantity, weight or categories of processed products, domestic exports, exports of an export processing enterprise or re-exported goods that involves tax evasion of VND 100,000,000 or more, which does not constitute a criminal offence.

Point dd Clause 1 Article 13 of Decree No. 127/2013/ND-CP amended in Clause 10 Article 1 of Decree No. 46/2016/ND-CP

44

Exporting processed products, domestic exports or exports of an export processing enterprise that are not made of the imported materials; importing products processed abroad that are not made of the exported materials.

Point e Clause 1 Article 13 of Decree No. 127/2013/ND-CP amended in Clause 10 Article 1 of Decree No. 46/2016/ND-CP

45

Repurposing tax-free goods, goods eligible for tax exemption, tax reduction, or tax refund without notifying the customs authority as prescribed.

Point g Clause 1 Article 13 of Decree No. 127/2013/ND-CP amended in Clause 10 Article 1 of Decree No. 46/2016/ND-CP

46

Failure to declare or to correctly declare names, categories, quantity, weight, quality, value, tax rates, tax amount or origins of goods imported from a free trade zone into the domestic market.

Point h Clause 1 Article 13 of Decree No. 127/2013/ND-CP amended in Clause 10 Article 1 of Decree No. 46/2016/ND-CP

47

Failure to record the revenues and expenditures related to the determination of tax payable.

Point i Clause 1 Article 13 of Decree No. 127/2013/ND-CP amended in Clause 10 Article 1 of Decree No. 46/2016/ND-CP

48

Failure to declare or deliberate declaration of incorrect names, categories, quantity, weight, quality, value, tax rates, tax amount or origins of exports or imports to evade tax.

Point 1 Clause 1 Article 13 of Decree No. 127/2013/ND-CP amended in Clause 10 Article 1 of Decree No. 46/2016/ND-CP

49

Selling tax-free goods to ineligible buyers.

Point k Clause 1 Article 13 of Decree No. 127/2013/ND-CP amended in Clause 10 Article 1 of Decree No. 46/2016/ND-CP

50

Exporting, importing goods of people entering or leaving Vietnam, border residents against policies on management of exports and imports.

Clause 1 Article 14 of Decree No. 127/2013/ND-CP amended in Clause 11 Article 1 of Decree No. 46/2016/ND-CP

51

Exporting, importing goods of people entering or leaving Vietnam, border residents against policies on management of exports and imports and the customs dossier is submitted after 30 days from the day on which the shipment arrives at the border checkpoint.

Clause 2 Article 14 of Decree No. 127/2013/ND-CP amended in Clause 11 Article 1 of Decree No. 46/2016/ND-CP

52

Exporting, importing goods that are humanitarian aid, gifts, samples, belongings against policies on management of exports and import.

Clause 3 Article 14 of Decree No. 127/2013/ND-CP amended in Clause 11 Article 1 of Decree No. 46/2016/ND-CP

53

Transiting goods; exporting, importing or transiting vehicles against the license issued by competent authorities.

Point a Clause 4 Article 14 of Decree No. 127/2013/ND-CP amended in Clause 11 Article 1 of Decree No. 46/2016/ND-CP

54

Exporting or importing goods against the license.

Point b Clause 4 Article 14 of Decree No. 127/2013/ND-CP amended in Clause 11 Article 1 of Decree No. 46/2016/ND-CP

55

Temporarily importing or temporarily exporting goods without a license though a license is compulsory.

Point c Clause 4 Article 14 of Decree No. 127/2013/ND-CP amended in Clause 11 Article 1 of Decree No. 46/2016/ND-CP

56

Repurposing raw materials, supplies, components, processing machinery or equipment on the list of goods requiring licensing without a license issued by a competent authority as prescribed by law.

Clause 6 Article 14 of Decree No. 127/2013/ND-CP amended in Clause 11 Article 1 of Decree No. 46/2016/ND-CP/2016/ND-CP

57

Export or import of goods on the list of goods requiring a license without a license.

Clause 7 Article 14 of Decree No. 127/2013/ND-CP amended in Clause 11 Article 1 of Decree No. 46/2016/ND-CP

58

Export or import of goods that do not satisfy conditions, technical regulations and standards; export or import of goods without labels as prescribed by law.

Clause 7 Article 14 of Decree No. 127/2013/ND-CP amended in Clause 11 Article 1 of Decree No. 46/2016/ND-CP

59

Temporarily importing and re-exporting exporting goods without a license though a license is compulsory.

Point a Clause 9 Article 14 of Decree No. 127/2013/ND-CP amended in Clause 11 Article 1 of Decree No. 46/2016/ND-CP

60

Temporarily importing and re-exporting goods on the list of goods banned or suspended from temporary import.

Point b Clause 9 Article 14 of Decree No. 127/2013/ND-CP amended in Clause 11 Article 1 of Decree No. 46/2016/ND-CP

61

Exporting, importing or bringing to Vietnam goods on the list of goods banned or suspended from export or import.

Clause 10 Article 14 of Decree No. 127/2013/ND-CP amended in Clause 11 Article 1 of Decree No. 46/2016/ND-CP

62

Taking goods, machinery and equipment from the domestic market into a bonded warehouse serving packaging, classification or maintenance without notifying the customs authority.

Point a Clause 1 Article 15 of Decree No. 127/2013/ND-CP amended in Clause 12 Article 1 of Decree No. 46/2016/ND-CP

63

Providing strengthening, division, packaging services; consolidation, classification, preservation, sampling of goods in the bonded warehouse without notifying the customs authority for supervision.

Point b Clause 1 Article 15 of Decree No. 127/2013/ND-CP amended in Clause 12 Article 1 of Decree No. 46/2016/ND-CP

64

Transferring the ownership of goods in the bonded warehouse without notifying the customs authority for supervision.

Point c Clause 1 Article 15 of Decree No. 127/2013/ND-CP amended in Clause 12 Article 1 of Decree No. 46/2016/ND-CP

65

Moving goods from one bonded warehouse to another without a written permission from the Director of Customs Department in charge of the bonded warehouse.

Point a Clause 2 Article 15 of Decree No. 127/2013/ND-CP amended in Clause 12 Article 1 of Decree No. 46/2016/ND-CP

66

Expanding, contracting, or moving the bonded warehouse or container freight station without permission from the customs authority.

Point b Clause 2 Article 15 of Decree No. 127/2013/ND-CP amended in Clause 12 Article 1 of Decree No. 46/2016/ND-CP

67

Storing goods that are not conformable with the bonded warehouse lease contract or not appropriate for storage conditions of the warehouse.

Point c Clause 2 Article 15 of Decree No. 127/2013/ND-CP amended in Clause 12 Article 1 of Decree No. 46/2016/ND-CP

68

Providing banned services in the bonded warehouse or container freight station.

Point d Clause 2 Article 15 of Decree No. 127/2013/ND-CP amended in Clause 12 Article 1 of Decree No. 46/2016/ND-CP

69

Failure to declare or to provide correct information about the names, categories, quantity, quality, or value of goods sent to a bonded warehouse or tax-suspension warehouse, goods sent to abroad from a bonded warehouse or tax-suspension warehouse.

Clause 3 Article 15 of Decree No. 127/2013/ND-CP amended in Clause 12 Article 1 of Decree No. 46/2016/ND-CP

70

Sending goods that, by law, must not be stored in bonded warehouses to a bonded warehouse.

Point a Clause 4 Article 15 of Decree No. 127/2013/ND-CP amended in Clause 12 Article 1 of Decree No. 46/2016/ND-CP

71

Liquidating goods in a bonded warehouse or tax-suspension warehouse.

Point b Clause 4 Article 15 of Decree No. 127/2013/ND-CP amended in Clause 12 Article 1 of Decree No. 46/2016/ND-CP

72

Destroying goods in a bonded warehouse or tax-suspension warehouse against the law.

Point c Clause 4 Article 15 of Decree No. 127/2013/ND-CP amended in Clause 12 Article 1 of Decree No. 46/2016/ND-CP

73

Allowing goods to be removed from a port, warehouse or depot without documents issued by the customs authority.

Clause 3 Article 16a amended in Clause 13 Article 1 of Decree No. 46/2016/ND-CP

No.

Commercial frauds in the field of taxation, fees and charges

Regulated in

 Decree No. 129/2013/ND-CP*

 Decree No. 109/2013/ND-CP**

 Decree No. 49/2016/ND-CP***

1

Failure to provide correct information resulting in understatement of the amount of tax payable or overstatement of the amount of tax refunded, exempted, or reduced, but the economic operations that incur tax are punctually and sufficiently recorded in accounting books, invoices and receipts.

Point a Clause 1 Article 10 of Decree No. 129/2013/ND-CP

2

Failure to provide correct information resulting in understatement of the amount of tax payable or overstatement of the amount of tax refunded, exempted, or reduced, but violator has paid the outstanding tax to the state budget before the competent authority makes an offence notice in taxation sector or the tax authority makes a record on tax inspection.

Point b Clause 1 Article 10 of Decree No. 129/2013/ND-CP

3

Failure to provide correct information resulting in understatement of the amount of tax payable or overstatement of the amount of tax refunded, exempted, or reduced, which is considered as tax invasion by the tax inspector, but it is the offence initially committed by the taxpayer under mitigating circumstances, and the taxpayer has voluntarily made full payment of tax payable to the state budget before the competent authority makes a decision on imposition of administrative penalties. In this case, the tax authority shall make a record on understatement of tax.

Point c Clause 1 Article 10 of Decree No. 129/2013/ND-CP

4

Use of illegal invoices and receipts for recording the values of purchased goods and services aimed to reduce the amount of tax payable or increase the amount of tax refunded, exempted, or reduced, but the buyer has proved that such violation is subject to the seller s liability and the buyer has also sufficiently recorded the values of purchased goods and services as regulated.

Point d Clause 1 Article 10 of Decree No. 129/2013/ND-CP

5

Failure to submit the application for tax registration; failure to submit the tax statement or failure to submit the tax statement within 90 (ninety) days from the deadline for submitting the tax statement mentioned in Clauses 1, 2, 3, and 5 Article 32 of the Law on tax administration, or from the extended deadline for submitting the tax statement mentioned in Article 33 of the Law on tax administration.

Point a Clause 1 Article 11 of Decree No. 129/2013/ND-CP

6

Misuse of legal invoices and receipts, or use of illegal or invalid invoices and receipts in course of tax statement with the aim of reducing the tax payable or increasing the amount of tax refunded, exempted, or reduced.

Point b Clause 1 Article 11 of Decree No. 129/2013/ND-CP

7

Making false documents about the destruction of materials or goods resulting in a decrease in the amount of tax payable or an increase in the amount of tax refunded, exempted, or reduced.

Point c Clause 1 Article 11 of Decree No. 129/2013/ND-CP

8

Issuing sale invoices that contain incorrect quantities or values to understate tax.

Point d Clause 1 Article 11 of Decree No. 129/2013/ND-CP

9

Failure to record the revenues related to the calculation of tax payable in accounting books.

Point dd Clause 1 Article 11 of Decree No. 129/2013/ND-CP

10

Failure to declare or to provide correct information in course of tax statement resulting in a decrease in the amount of tax payable or an increase in the amount of tax refunded, exempted, or reduced.

Point dd Clause 1 Article 11 of Decree No. 129/2013/ND-CP

11

Failure to issue invoices when selling goods or providing services, or issuing invoices that contain incorrect values of goods sold or services provided, which is discovered after the submission of tax statements.

Point e Clause 1 Article 11 of Decree No. 129/2013/ND-CP

12

Repurposing tax-free goods or goods eligible for tax exemption without notifying the tax authority.

Point g Clause 1 Article 11 of Decree No. 129/2013/ND-CP

13

Falsification of accounting books and documents resulting in a decrease in the amount of tax payable or an increase in the amount of tax refunded, exempted or reduced.

Point h Clause 1 Article 11 of Decree No. 129/2013/ND-CP

14

Destruction of accounting books and documents resulting in a decrease in the amount of tax payable or an increase in the amount of tax refunded, exempted or reduced.

Point i Clause 1 Article 11 of Decree No. 129/2013/ND-CP

15

Use of illegal invoices, receipts or documents resulting in miscalculation of the amount of tax payable or the amount of tax refunded.

Point k Clause 1 Article 11 of Decree No. 129/2013/ND-CP

16

Performance of business activities during the suspension period as applied by the taxpayer.

Point l Clause 1 Article 11 of Decree No. 129/2013/ND-CP

17

Making frauds or evading the payment of fees and charges as regulated.

Clause 2 Article 24 of Decree No. 109/2013/ND-CP amended in Clause 2 Article 2 of Decree No. 49/2016/ND-CP

No.

Commercial frauds in the field of price management

Regulated in Decree No. 109/2013/ND-CP*; Decree No. 49/2016/ND-CP**

1

Making false statements or fabrication of payment receipts to receive subsidies on prices and transport cost, and supports for the implementation of subsidy policies; improperly using subsidies and supports.

Clause 1 Article 6 of Decree No. 109/2013/ND-CP

2

Failure to adhere to the prices decided by competent authorities or persons.

Article 8 of Decree No. 109/2013/ND-CP amended in Clause 3 Article 1 of Decree No. 49/2016/ND-CP

3

Formulation of a plan on prices of goods and services against guidelines for valuation methods adopted by competent state authorities.

Clause 1 Article 9 of Decree No. 109/2013/ND-CP

4

Failure to report the purchase price of exported rice or making false statement of prices of exported rice; failure to report or reporting incorrect quantity of rice in storage by the rice exporter to the competent state authority.

Clause 1 Article 10 of Decree No. 109/2013/ND-CP

5

Failure to apply the declared or registered prices within the period as regulated by the pricing law from the date on which the price registration or declaration is carried out at a competent state authority.

Point b Clause 2 Article 11 of Decree No. 109/2013/ND-CP amended in Clause 4 Article 1 of Decree No. 49/2016/ND-CP

6

Failure to carry out the declaration of price decreases in conformity with the decrease in price of price-forming elements at the written request of a competent state authority.

Point b Clause 3 Article 11 of Decree No. 109/2013/ND-CP amended in Clause 4 Article 1 of Decree No. 49/2016/ND-CP

7

Failure to punctually carry out the registration of prices at the written request of a competent state authority.

Clause 4 Article 11 of Decree No. 109/2013/ND-CP amended in Clause 4 Article 1 of Decree No. 49/2016/ND-CP

8

Failure to carry out the declaration of prices with the competent state authority as regulated.

Clause 5 Article 11 of Decree No. 109/2013/ND-CP amended in Clause 4 Article 1 of Decree No. 49/2016/ND-CP

9

Failure to carry out the registration of prices with the competent state authority as regulated.

Clause 6 Article 11 of Decree No. 109/2013/ND-CP amended in Clause 4 Article 1 of Decree No. 49/2016/ND-CP

10

Failure to post prices of goods and services at the locations where price posting is compulsory as regulated by law.

Point a Clause 1 Article 12 of Decree No. 109/2013/ND-CP amended in Clause 5 of Decree No. 49/2016/ND-CP

11

Posting prices in an improper way that makes customers confused.

Point b Clause 1 Article 12 of Decree No. 109/2013/ND-CP amended in Clause 5 of Decree No. 49/2016/ND-CP

12

Failure to post correct prices, or posting the prices which are not in the price bracket, or are higher than the maximum price, or are lower than the minimum price applied by competent state authorities to goods and services in the list of goods and services priced by the Government.

Point b Clause 2 Article 12 of Decree No. 109/2013/ND-CP amended in Clause 5 of Decree No. 49/2016/ND-CP

13

Selling goods or providing services at prices higher than posted prices as valued by valuers.

Clause 3 Article 12 of Decree No. 109/2013/ND-CP

14

Selling goods and services in the list of goods subject to price stabilization or the list of restricted goods and services or those subject to conditional business at prices higher than the posted ones.

Clause 5 Article 12 of Decree No. 109/2013/ND-CP

15

Increasing the price beyond the price declared or registered with competent state authorities as prescribed by law.

Point a Clause 1 Article 13 of Decree No. 109/2013/ND-CP

16

Fraudulent pricing by change of the agreement on time, location, trading conditions, quality of goods or services upon delivery or service provision without sending prior notice to customers.

Clause 1 Article 16 of Decree No. 109/2013/ND-CP

17

Taking advantage of economic crisis, natural disasters, wars, fire, epidemics, other unusual circumstances, or the Government’s policies to impose irrational prices.

Clause 1 Article 17 of Decree No. 109/2013/ND-CP

No.

  Commercial frauds in accounting sector

Regulated in Decree No. 105/2013/ND-CP*

1

Erasing, modifying accounting vouchers.

Point b Clause 2 Article 7 of Decree No. 105/2013/ND-CP

2

Signing accounting vouchers when having no competence or authorization to sign.

Point c Clause 3 Article 7 of Decree No. 105/2013/ND-CP

3

Forging or making false statements in the accounting vouchers.

Point a Clause 4 Article 7 of Decree No. 105/2013/ND-CP

4

Reaching agreement with or compelling other persons to forge, or make false statements in, accounting vouchers.

Point b Clause 4 Article 7 of Decree No. 105/2013/ND-CP

5

Making accounting vouchers with duplicate copies containing different contents, for cases of making vouchers with more than one duplicate copy for one arisen economic or financial operation.

Point c Clause 4 Article 7 of Decree No. 105/2013/ND-CP

6

Failure to make accounting vouchers upon the occurrence of economic or financial operations.

Point d Clause 4 Article 7 of Decree No. 105/2013/ND-CP

7

Making more than one set of accounting vouchers for one arisen economic or financial operation.

Point dd Clause 4 Article 7 of Decree No. 105/2013/ND-CP

8

Destroying or deliberately damaging accounting vouchers.

Point e Clause 4 Article 7 of Decree No. 105/2013/ND-CP

9

Making accounting books with insufficient contents as regulated, such as lack of name of the accounting unit, book name, opening date of book, closing date of book, signatures of the person making book, chief accountant and legal representative of accounting unit, page number, or overlapping stamps on accounting book pages.

Point a Clause 1 Article 8 of Decree No. 105/2013/ND-CP

10

Making entries in accounting books with insufficient principal contents as regulated.

Point b Clause 1 Article 8 of Decree No. 105/2013/ND-CP

11

Violating regulations on making entries in accounting books, such as making superimposed entries, making entries on every other line; failure to cross out the blank space of a page; failure to sum up figures at the end of a page; failure to transfer the sum in the previous page onto the top of the following page.

Point c Clause 1 Article 8 of Decree No. 105/2013/ND-CP

12

Failure to keep accounting vouchers evidencing information and figures recorded in accounting books or figures recorded in accounting books failing to match accounting vouchers.

Point b Clause 3 Article 8 of Decree No. 105/2013/ND-CP

13

Information and figures recorded in accounting books of the accounting year do not succeed those of the preceding year or failure to make continuous entries in accounting books from the time of opening to the time of closing.

Point c Clause 3 Article 8 of Decree No. 105/2013/ND-CP

14

Failure to close accounting books in cases where accounting books must be closed according to the accounting legislation.

Point d Clause 3 Article 8 of Decree No. 105/2013/ND-CP

15

Opening accounting books outside the system of official accounting books of the unit.

Point a Clause 4 Article 8 of Decree No. 105/2013/ND-CP

16

Forging accounting books.

Point b Clause 4 Article 8 of Decree No. 105/2013/ND-CP

17

Reaching agreement with or compelling other persons to forge accounting books.

Point c Clause 4 Article 8 of Decree No. 105/2013/ND-CP

18

Deliberately leaving out of accounting books assets of, or related to, the unit.

Point d Clause 4 Article 8 of Decree No. 105/2013/ND-CP

19

Destroying accounting books ahead of time or deliberately damaging them.

Point dd Clause 4 Article 8 of Decree No. 105/2013/ND-CP

20

Keeping accounts inconsistently with the prescribed contents of bookkeeping accounts.

Point a Clause 1 Article 9 of Decree No. 105/2013/ND-CP

21

Modifying accounting contents and methods of bookkeeping accounts promulgated by the Ministry of Finance or opening additional bookkeeping accounts within the selected system of grade-I bookkeeping accounts without the approval of the Ministry of Finance.

Point b Clause 1 Article 9 of Decree No. 105/2013/ND-CP

22

Making and presenting financial statements against prescribed methods, or with unclear or contradictory contents as regulated.

Point b Clause 1 Article 10 of Decree No. 105/2013/ND-CP

23

Disclosing financial statements with insufficient contents as regulated, including: the annual settlements of state budget revenues and expenditures, and other financial revenues and expenditures; the reality of assets, payable liabilities, equity capital, result of business operations, setting up and use of funds, and incomes of employees.

Point d Clause 1 Article 10 of Decree No. 105/2013/ND-CP

24

Making financial statements with figures other than those specified in accounting books and vouchers.

Point b Clause 2 Article 10 of Decree No. 105/2013/ND-CP

25

Forging financial statements or falsifying figures in financial statements.

Point c Clause 2 Article 10 of Decree No. 105/2013/ND-CP

26

Reaching an agreement with or compelling other persons to forge financial statements or falsify figures in financial statements.

Point d Clause 2 Article 10 of Decree No. 105/2013/ND-CP

27

Deliberately reaching agreement with or compelling other persons to provide or certify untrue accounting figures or information.

Point dd Clause 2 Article 10 of Decree No. 105/2013/ND-CP

28

Publishing financial statements with untrue information or figures.

Point g Clause 2 Article 10 of Decree No. 105/2013/ND-CP

29

Failure to make consolidated reports on inventory results as regulated.

Point a Clause 1 Article 13 of Decree No. 105/2013/ND-CP

30

Failure to identify the causes of discrepancies between figures obtained from actual inventory and those specified in accounting books; failure to reflect such discrepancies and results of handling such discrepancies in accounting books.

Point b Clause 1 Article 13 of Decree No. 105/2013/ND-CP

31

Failure to carry out the inventory, classification, restoration of lost or damaged accounting records.

Point b Clause 2 Article 12 of Decree No. 105/2013/ND-CP

32

Destruction of accounting records before the expiry of the prescribed archival duration.

Point a Clause 3 Article 12 of Decree No. 105/2013/ND-CP

33

Destruction of accounting records but failure to establish a destruction council, or to comply with the prescribed methods of destruction, or to prepare the written record of destruction as regulated by law.

Point b Clause 3 Article 12 of Decree No. 105/2013/ND-CP

No.

Commercial frauds in insurance business sector

Regulated in Decree No. 98/2013/ND-CP

1

Modifying, falsifying or forging the documents in processed applications for establishment and operation license.

Point a Clause 1 Article 5 of Decree No. 98/2013/ND-CP

2

Modifying, falsifying or forging the documents in processed applications for license to establish branch.

Point b Clause 1 Article 5 of Decree No. 98/2013/ND-CP

3

Modifying, falsifying or forging the documents in processed applications for license to establish representative office.

Clause 1 Article 6 of Decree No. 98/2013/ND-CP

4

Establishing or shutting down branch or representative office without the written approval of the Ministry of Finance.

Point b Clause 2 Article 7 of Decree No. 98/2013/ND-CP

5

Modifying the license for establishment and operation or the license to establish representative office.

Point c Clause 2 Article 7 of Decree No. 98/2013/ND-CP

6

Making change in the charter capital, provided capital, operating contents, scope and duration without the written approval from the Ministry of Finance.

Clause 3 Article 7 of Decree No. 98/2013/ND-CP

7

Engaging in business of insurance, reinsurance or insurance brokerage without obtaining the license for establishment and operation.

Point a Clause 4 Article 7 of Decree No. 98/2013/ND-CP

8

Conducting business activities while the establishment and operation license is suspended.

Point b Clause 4 Article 7 of Decree No. 98/2013/ND-CP

9

Conducting business activities while the establishment and operation license or the license to establish the representative office expires.

Point c Clause 4 Article 7 of Decree No. 98/2013/ND-CP

10

Changing name or location of the head office, branch or representative office without the written approval of the Ministry of Finance.

Point a Clause 1 Article 11 of Decree No. 98/2013/ND-CP

11

Transferring shares or contributions by a shareholder who holds 10% of the charter capital or more, or transferring shares or contributions to a shareholder to hold 10% of the charter capital or more, without the written approval of the Ministry of Finance.

Clause 2 Article 11 of Decree No. 98/2013/ND-CP

12

Re-insuring for risks which have already been ceded to another party; ceding all insurance liability received in an insurance policy to another insurer, reinsurer, or branch of foreign insurer.

Point c Clause 2 Article 12 of Decree No. 98/2013/ND-CP

13

Failure to solve insurance claims by clients within the period prescribed by law.

Clause 1 Article 14 of Decree No. 98/2013/ND-CP

14

Colluding with the beneficiary of an insurance policy to settle insurance indemnities or insurance benefits against the law.

Point b Clause 2 Article 14 of Decree No. 98/2013/ND-CP

15

Providing false information or advertisements involving the operating contents or scope, or insurance conditions causing damages to lawful rights and interests of policyholders.

Point c Clause 1 Article 15 of Decree No. 98/2013/ND-CP

16

Failure to make publicity and transparence in sales activities to make clients confused about the products and services provided by an insurer or branch of a foreign insurer.

Point a Clause 1 Article 16 of Decree No. 98/2013/ND-CP

17

Conducting discrimination on insurance conditions and premiums among insured objects with the same level of risks.

Point b Clause 1 Article 16 of Decree No. 98/2013/ND-CP

18

An investor of the project whose 30%, or more, of capital is owned by the state, or the owner, or the user, of state-owned assets or assets of a state-owned enterprise fails to invite tenders to select qualified insurer or branch of foreign insurer as prescribed by applicable law when buying assets or liability insurance.

Clause 2 Article 16 of Decree No. 98/2013/ND-CP

19

The documents used to introduce products and services of an insurer are unclear and ambiguous with confusing information.

Point a Clause 1 Article 17 of Decree No. 98/2013/ND-CP

20

Illustration documents are not clear, sufficient and accurate enough for clients to make appropriate selection.

Point b Clause 1 Article 17 of Decree No. 98/2013/ND-CP

21

Failure to annually review assumptions used in policy or sales illustrations, or failure to modify the policy or sales illustrations when the presumptions are no longer conformable with the reality.

Point c Clause 1 Article 17 of Decree No. 98/2013/ND-CP

22

Documents used for introducing insurance products and services, or sales illustration documents contain information about insurance benefits that contravene the insurance rules and provisions, or insurance premiums bracket approved by the Ministry of Finance.

Point d Clause 1 Article 17 of Decree No. 98/2013/ND-CP

23

Failure to provide sufficient information concerning the insurance policy or failure to provide sufficient and clear explanation about insurance terms and conditions to the client when concluding an insurance policy.

Point a Clause 2 Article 17 of Decree No. 98/2013/ND-CP

24

Failure to notify the policyholder of his/her insurance policy status as prescribed by law.

Point b Clause 2 Article 17 of Decree No. 98/2013/ND-CP

25

Failure to comply with insurance rules and provisions or the bracket of insurance premiums approved by the Ministry of Finance.

Point a Clause 3 Article 18 of Decree No. 98/2013/ND-CP

26

Making amendments to the insurance rules and provisions or the bracket of insurance premiums without the written approval by the Ministry of Finance.

Point b Clause 3 Article 18 of Decree No. 98/2013/ND-CP

27

An insurer or a branch of the foreign insurer pays insurance commission higher than the prescribed commission rates, or pays insurance commission to improper objects or against professional operations as prescribed by law.

Clause 4 Article 18 of Decree No. 98/2013/ND-CP

28

Failure to comply with insurance rules and provisions or the bracket of insurance premiums announced by the Ministry of Finance.

Point b Clause 1 Article 19 of Decree No. 98/2013/ND-CP

29

Failure to separate the compulsory fire insurance from the package insurance policy as prescribed.

Point c Clause 1 Article 19 of Decree No. 98/2013/ND-CP

30

Preventing a policyholder or insured from providing information about the insurance policy, or inciting a policyholder or insured not to provide information relating the insurance policy.

Clause 1 Article 23 of Decree No. 98/2013/ND-CP

31

Advising clients to conclude insurance policies with an insurer or branch of the foreign insurer whose insurance terms and conditions are less competitive than those of another insurer or branch of the foreign insurer with the aim of earning a higher broking commission.

Point a Clause 2 Article 23 of Decree No. 98/2013/ND-CP

32

Providing advice or introduction of insurance rules, terms, and insurance premiums of life insurance, health insurance, or compulsory insurance to clients inconsistently with regulations of law.

Point b Clause 2 Article 23 of Decree No. 98/2013/ND-CP

33

Acting as an agent for an insurer or a branch of foreign insurer without a written approval of the insurer or branch of foreign insurer where such entity is acting as agent.

Point a Clause 1 Article 24 of Decree No. 98/2013/ND-CP

34

Preventing a policyholder from providing information about the insurance policy, or inciting the policyholder or insured not to provide information relating the insurance policy.

Point b Clause 1 Article 24 of Decree No. 98/2013/ND-CP

No.

Commercial frauds in course of printing, release, management and use of invoices

Regulated in Decree No. 109/2013/ND-CP*

1

Failure to issue invoice for goods or service valued at VND 200,000 or more to the buyer as prescribed.

Point b Clause 4 Article 38 of Decree No. 109/2013/ND-CP

2

Use of illegal invoices.

Clause 5 Article 38 of Decree No. 109/2013/ND-CP

3

Misuse of invoices.

Clause 5 Article 38 of Decree No. 109/2013/ND-CP