Circular No. 61/2007/TT-BTC dated June 14, 2007 of Ministry of Finance guiding the handling of tax-law violations

CIRCULAR

GUIDING THE HANDLING OF TAX-LAW VIOLATIONS

Pursuant to the December 29, 2006 Law on Tax Administration;

Pursuant to tax laws and ordinances;

Pursuant to the July 2, 2002 Ordinance on Handling of Administrative Violations;

Pursuant to the Government’s Decree No.98/2007/ND-CP of June 7, 2007, stipulating the handling of tax-law violations and enforcement of tax-related administrative decisions;

Pursuant to the Government’s Decree No.77/2003/ND-CP of July 1, 2003 defining the functions, tasks, powers and organizational structure of the Finance Ministry;

The Finance Ministry guides the handling of tax-law violations as follows:

A. GENERAL PROVISIONS

I. SCOPE AND SUBJECTS OF APPLICATION

1. This Circular guides the handling of violations of the law on taxes and other state budget revenues (below collectively referred to as taxes), which are not serious enough for penal liability examination, under the Law on Tax Administration and the Government’s Decree No. 98/2007/ND-CP of June 7, 2007, stipulating the handling of tax-law violations and enforcement of tax-related administrative decisions. 

2. Individuals, agencies and organizations that intentionally or unintentionally commit acts of violation of the tax laws (below collectively referred to as violators) shall be handled for tax-law violations under the provisions of tax laws and the guidance in this Circular, unless otherwise provided for by treaties to which Vietnam has signed or acceded.

Persons aged between full 14 years and under 16 years shall be sanctioned for their intentional tax-law violations; those aged full 16 years or older shall be sanctioned for any of their tax-law violations.

3. Tax-law violations include:

3.1. Acts of violation of regulations on tax procedures:

- Acts of submitting tax registration dossiers or notifying information changes later than prescribed schedule;

- Acts of incompletely declaring the contents in tax dossiers;

- Acts of submitting tax declaration dossiers later than prescribed schedule;

- Acts of violation of regulations on supply of information relating to tax liability determination;

- Acts of violation in the compliance with tax examination or inspection decisions, and enforcement of tax-related administrative decisions.

3.2. Acts of delaying tax payment.

3.3. Acts of making incorrect declaration leading to lower payable tax amounts or higher refundable tax amounts.

3.4. Acts of tax evasion or tax fraud.

3.5. Acts of violation committed by tax authorities or tax officials in tax administration

3.6. Acts of violation committed by commercial banks, other credit institutions, tax payment guarantors, state treasuries, related organizations or individuals in the implementation of the provisions of the Law on Tax Administration.

3.7. Acts of violation in the execution of decisions on enforcement of tax-related administrative decisions.

II. PRINCIPLES FOR HANDLING TAX-LAW VIOLATIONS

1. All acts of tax-law violation must be detected in time and immediately stopped. Tax-related administrative violations must be handled in a swift, public, transparent and thorough manner. All consequences caused by tax-law violations must be remedied strictly in accordance with law.

2. Individuals or organizations are sanctioned for tax-law violations only when they commit acts of tax-law violation prescribed in tax laws and ordinances, the decrees detailing the implementation of tax laws and ordinances stated in Chapter XII of the Law on Tax Administration and Decree No. 98/2007/ND-CP.

3. An act of tax-law violation is sanctioned only once, specifically:

3.1. No written record shall be made or no decision shall be issued for the second-time  sanctioning of an act of tax-law violation for which a competent person has issued a sanctioning decision or made a written record for sanctioning. In case an act of violation is still committed even though a competent person has issued a termination order, it is regarded as involving an aggravating circumstance and is sanctioned under the guidance at Point 1, Section III, Part A of this Circular;

3.2. In case an act of tax-law violation shows signs of crime and its dossier has been transferred for penal liability examination but for which a decision on sanctioning of tax-law violation was previously issued, the person who issued this sanctioning decision shall cancel it; if the sanctioning decision is not yet issued, such act is not sanctioned.

4. If many persons commit an act of tax-law violation, each violator shall be sanctioned for such act.

5. A person who commits many acts of tax-law violation shall be sanctioned for every act of violation.

6. Persons competent to handle tax-law violations shall base on the nature and severity of violations, personal records of violators, and aggravating and extenuating circumstances to issue decisions to impose appropriate sanctions on each person committing the same act of tax-law violation.

7. No sanctions shall be imposed on administrative violations in the tax domain in the following cases:

7.1. The statute of limitations for sanctioning administrative violations has expired;

7.2. Administrative violations committed in the domain of accounting, invoices and documents but not regarded as tax evasion, payment of underpaid amounts or late payment of tax amounts.

7.3. Persons committing acts of administrative violation while suffering from a mental or another disease which deprives them of the capacity to cognize or control their acts.

7.4. Administrative violations committed in case of urgent circumstance, legitimate self-defense or unexpected incident.

a/ Urgent circumstance means a circumstance where a person who wishes to ward off a danger obviously threatening the interests of the State, an agency or organization, the rights and legitimate interests of his/her own or of other persons has no choice but to cause a damage smaller than the to be-warded off damage;

b/ Legitimate self-defense means acts of a person who, for the purpose of protecting the interests of the State, an agency or organization, the rights and legitimate interests of his/her own or other persons, has necessarily resisted the person who is committing an act of infringing upon the above-said interests;

c/ Persons committing an act due to an unexpected incident means the case in which they cannot foresee or are not compelled to foresee the consequences of these acts;

III. AGGRAVATING CIRCUMSTANCES, EXTENUATING CIRCUMSTANCES

1. Aggravating circumstances

Aggravating circumstances in tax-law violations include:

1.1. Violations committed in an organized manner, which are cases in which two or more persons closely connive together in intentionally committing a tax-law violation or in making a dossier or documents on goods purchase and sale, documents for tax declaration and payment or accounting books which falsely reflect the arising economic transactions.

1.2. Violations committed time and again in the tax domain, which are cases in which a person commits an act of tax-law violation specified at Point 3, Section I, Part A of this Circular which he/she previously committed and for which he/she has not been sanctioned yet and the statute of limitations for sanctioning this act has not yet expired.

1.3. Recidivism in the tax domain, which is the case in which a violator has been sanctioned for an act of tax-law violation but then repeated the act within one year from the date of completely complying with the sanctioning decision or the date of expiration of the statute of limitations for execution of the sanctioning decision. 

1.4. Inciting or dragging minors to commit violations, forcing materially or spiritually dependent persons to commit violations.

1.5. Violations committed in the state of being intoxicated by alcohol, beer or other stimulants;

1.6. Abusing one’s position and powers to commit violations;

1.7. Taking advantage of war, natural disaster or other particular objective difficulties of the society to commit violations;

1.8. Committing violations in the period of serving a criminal sentence or serving a tax-law violation handling decision;

1.9. Continuing to commit an act of violation even though a competent person has requested stoppage of such act;

1.10 After committing an act of tax-law violation, attempting to escape or cover up the committed violation.

2. Extenuating circumstances

The following circumstances are extenuating ones:

2.1. The violator has warded off or reduced the harms caused by his/her act of violation or has remedied the consequences, paid damages, declared and corrected mistakes in the tax registration dossier or tax declaration dossier and paid into the state budget the insufficiently declared tax amount or the refunded, reduced or exempted  tax amount he/she was not entitled to.

2.2. The violator has voluntarily reported, honestly admitted, declared and corrected their mistakes.

2.3. The violator committed the violation under coercion or due to material or spiritual dependence.

2.4. The violator is pregnant, old and weak, between full 16 years and under 18 years of age, is a diseased or disabled person who has restricted capacity to cognize or control his/her acts. To prove his/her extenuating circumstance, the violator must have a written certification of a competent medical agency; for a minor, a birth certificate or a lawful paper is required; to be considered old and weak, women must be aged full 55 years and men full 60 years.  

2.5. The violator committed an act of violation due to a particularly difficult plight not caused by himself/herself.

2.6. The violator committed an act of violation due to lack of knowledge about tax policy and law in the following cases: The violator has backward knowledge or lives in rural, deep-lying or isolated area with difficult or extremely difficult socio-economic conditions and fails to know new provisions of the tax laws.

2.7. The violator commits an act of violation in the state of spiritual provocation caused by an illegal act of another person.

IV. STATUTE OF LIMITATIONS FOR SANCTIONING, WAYS OF COUNTING TIME LIMITS AND STATUTE OF LIMITATIONS FOR SANCTIONING, AND TIME LIMIT FOR BEING CONSIDERED HAVING NOT BEEN SANCTIONED FOR TAX-LAW VIOLATION

1. Statute of limitations for sanctioning tax-law violations

1.1. For acts of violating tax procedures, the statute of limitations for sanctioning is two years, counting from the date the act of violation is committed to the date the act is detected and recorded in writing (except for the case in which a written record is not required).

1.2. For acts of tax evasion or tax fraud which are not serious enough for penal liability examination, acts of late tax payment and declaration of inadequate tax amounts, the statute of limitations for sanctioning is five years, counting from the date the act of violation is committed to the date it is detected and recorded in writing (except for the case in which a written record is not required).

The time for determining an act of tax evasion or tax fraud for the purpose of counting the statute of limitations for sanctioning is the date following the deadline for submission of the tax declaration dossier of the tax period or the deadline for submission of the tax finalization declaration dossier (for taxes requiring tax finalization) on which the taxpayer commits the act of tax evasion or tax fraud. For cases in which the tax authority is required by law to issue a tax refund, reduction or exemption decision, the time for determining an act of tax evasion is the date following the date the competent agency issues a tax refund, exemption or reduction decision.

1.3. For an individual against whom a criminal case was instituted, who was prosecuted or against whom a decision to bring him or her to court was issued, and later a decision to terminate the investigation or the case was issued, but his/her act of violation shows signs of tax-law violation, the agency which has issued the decision to terminate the investigation or the case shall, within three days after issuing this decision, send the decision and the case dossier to an agency competent to handle tax-law violations. For this case, the statute of limitations for sanctioning is three months from the date the person competent to handle tax-law violations receives the termination decision and the case dossier to the date of issuance of a handling decision.

1.4. If within the statute of limitations stated at Points 1.1, 1.2 or 1.3 of this Section, the taxpayer repeats the committed violation or deliberately shirks or obstructs the sanctioning, the statute of limitations stated at Points 1.1, 1.2 and 1.3 of this Section is not applied and the statute of limitations for sanctioning is counted from the time the new violation is committed or the time the act of shirking or obstructing the sanctioning terminates.

The date of termination of an act of shirking or obstructing the sanctioning is the date on which the violator voluntarily reports his/her violation to a tax authority and accepts sanctioning measures applied by the tax authority. The tax authority shall make a written record of this fact, file a copy in the dossier of the violation case and hand over another copy to the violator.

1.5. Past the statute of limitations for sanctioning tax-law violations, a violator is not sanctioned but shall still pay the insufficient, evaded or fraudulent tax amount into the state budget.

2. Ways of determining the time limit or statute of limitations for handling tax-law violations:

2.1. A time limit or statute of limitations for handling tax-law violations which is stipulated in months or years shall be counted according to the calendar year, including holidays prescribed by the Labor Code.

2.2. A time limit which is prescribed in days in the Law on Tax Administration and Decree No. 98/2007/ND-CP shall be counted in working days, excluding holidays prescribed in the Labor Code; except for the cases in which the days used as a basis for the application of a time limit or statute of limitations for sanctioning tax-law violations have been specified in the Law on Tax Administration and Decree No. 98/2007/ND-CP.

3. Time limit for being considered having not been sanctioned for tax-law violation:

Past one year from the date of completely complying with the sanctioning decision (the date on which all obligations and requests stated in the sanctioning decision are fully complied with or the date the sanctioning decision is enforced) or the date on which the statute of limitations for executing the sanctioning decision expires, if an individual or organization sanctioned for a tax-law violation commits no act of tax-law violation in the same domain in which he/she/it was sanctioned, he/she/it shall be considered having not yet been sanctioned for tax-law violation.

V. SANCTIONING FORMS AND LEVELS; REMEDIAL MEASURES

1. Forms and levels of sanction against tax-law violations

1.1 For every act of tax-law violation, the violating individuals or organizations are subject to one of the following principal sanctioning forms:

a/ Caution: Caution is decided in writing and applied to:

- First-time violations, or second-time violations involving extenuating circumstances, for less serious violations of tax procedures;

- Violations of tax procedures committed by persons aged between full 14 and under 16 years.

b/ Fine: Fine is specified for every act of tax-law violation as follows:

- A specific fine not exceeding VND 100 million for acts of violating tax procedures. The specific fine level for an act of violating tax procedures is the average in the fine bracket set for such act; if extenuating circumstances are involved, the fine may be reduced, but not lower than the minimum level in the fine bracket; if aggravating circumstances are involved, the fine may be raised but not higher the maximum level in the fine bracket;

The average level in the fine bracket is the half of the sum of the minimum fine and the maximum fine of the fine bracket.

When determining a fine for a taxpayer who commits a tax-law violation involving both aggravating and extenuating circumstances, aggravating circumstances shall be reduced on the principle that one aggravating circumstance is reduced against every two extenuating circumstances. After reducing extenuating circumstances on this principle, if there remain one aggravating circumstance and one extenuating circumstance, the person with handling competence shall take into account the nature and severity of the act of violation and the violator’s attitude in remedying consequences of his/her/its violation  in order to impose a fine applicable to the case involving an aggravating circumstance or involving no extenuating and aggravating circumstances. For acts of violation of tax procedures, each involved aggravating or extenuating circumstance will result in a 20% increase or decrease of the average fine in the fine bracket.

- A fine of 0.05% of the late paid tax amount a day, for acts of late tax or fine payment;

- A fine of 10% of the underpaid amount, for acts of making false declarations which lead to lower payable tax amounts or higher refunded tax amounts;

- A fine corresponding to the money amount not remitted into the state budget account, for acts of violation defined at Point b, Clause 1, Article 16 of Decree No. 98/2007/ND-CP;

- A fine equal to one to three times the evaded tax amount, for acts of tax evasion or tax fraud.

- A fine imposed on a person aged between full 16 and under 18 years for his/her tax-law violation must not exceed half of the fine level applicable to adults; if the violator has no money, his/her parent or guardian shall pay the fine for him/her.

1.2. Depending on the nature and severity of violations, individuals or organizations violating the tax laws may also be subject to an additional sanctioning form of confiscation of exhibits and means used for commission of tax-law violation.

2. Remedies:

Apart from the sanctioning forms defined in at Point 1 of this Section, violators may also be subject to the application of the following remedies:

2.1. Compulsory full payment of tax debts, insufficient, evaded or fraudulent tax amounts into the state budget if the statute of limitations for sanctioning or complying with sanctioning decisions has expired;

2.2. Destruction of invoices, documents and accounting books which are printed and issued in contravention of law, excluding invoices, documents and accounting books which are exhibits and must be kept for use as proofs of violation.

Destruction of invoices, documents and accounting books which are printed and issued in contravention of law shall be carried out according to current regulations on management of printing, issuing and use of invoices and documents. Organizations and individuals committing acts of tax-law violation shall incur all expenses for remedying consequences according to regulations.

B. SANCTIONING OF TAX-LAW VIOLATIONS COMMITTED BY TAXPAYERS

I. SANCTIONING OF ACTS OF VIOLATION OF TAX PROCEDURES

Based on the fine level and the number of aggravating or extenuating circumstances on the principle guided at Point 1.1.b, Section V, Part A of this Circular, a specific fine shall be imposed for an act of violation of tax procedures.  The fine level imposed for each act of violation is as follows:

1. Sanctioning of acts of submission of tax registration dossiers or notification of changes latter than prescribed schedule:

1.1. Caution or a fine of VND 550,000, or not lower than VND 100,000 if extenuating circumstances are involved, and not exceeding VND 1,000,000 if aggravating circumstances are involved, shall be imposed for acts of submitting a tax registration dossier or notifying changes in the tax registration dossier to the tax authority between 10 and 20 days later than prescribed schedule;

1.2. A fine of VND 1,100,000, or not lower than VND 200,000 if extenuating circumstances are involved, and not exceeding VND 2,000,000 if aggravating circumstances are involved, shall be imposed for acts of submitting a tax registration dossier or notifying changes in the tax registration dossier to the tax authority 20 or more working days later than prescribed schedule;

2. Sanctioning of acts of declaring incomplete tax dossier contents:

2.1. Caution or a fine of VND 550,000, or not lower than VND 100,000 if extenuating circumstances are involved, and not exceeding VND 1,000,000 if aggravating circumstances are involved, shall be imposed for acts of making tax declaration dossiers with incomplete or false elements serving as grounds for tax liability determination on the lists of invoices, goods and services purchased or sold or on other documents related to tax liabilities.

2.2. Caution or a fine of VND 825,000, or not lower than VND 150,000 if extenuating circumstances are involved, and not exceeding VND 1,500,000 if aggravating circumstances are involved, shall be imposed for acts of making tax declaration dossiers with incomplete or false elements serving as grounds for tax liability determination on invoices, economic contracts and other documents related to tax liabilities.

2.3. A fine of VND 1,100,000, or not lower than VND 200,000 if extenuating circumstances are involved, and not exceeding VND 2,000,000 if aggravating circumstances are involved, shall be imposed for acts of making tax declaration dossiers with incomplete or false elements serving as grounds for tax liability determination on  tax declaration forms or tax finalization forms.

2.4. A fine of VND 1,750,000, or not lower than VND 500,000 if extenuating circumstances are involved, and not exceeding VND 3,000,000 if aggravating circumstances are involved, shall be imposed for cases in which violations defined at Points 2.1, 2.2 and 2.3 of this Section are concurrently committed.

3. Sanctioning of acts of submitting tax declaration dossiers later than schedule:

3.1. Caution or a fine of VND 550,000, or not lower than VND 100,000 if extenuating circumstances are involved, and not exceeding VND 1,000,000 if aggravating circumstances are involved, shall be imposed for acts of submitting tax declaration dossiers to tax authorities between 5 and 10 working days later than schedule.

3.2. A fine of VND 1,100,000, or not lower than VND 200,000 if extenuating circumstances are involved, and not exceeding VND 2,000,000 if aggravating circumstances are involved, shall be imposed for acts of submitting tax declaration dossiers to tax authorities between more than 10 and 20 working days later than schedule.

3.3. A fine of VND 1,650,000, or not lower than VND 300,000 if extenuating circumstances are involved, and not exceeding VND 3,000,000 if aggravating circumstances are involved, shall be imposed for acts of submitting tax declaration dossiers to tax authorities between more than 20 and 30 working days later than schedule.

3.4. A fine of VND 2,200,000, or not lower than VND 400,000 if extenuating circumstances are involved, and not exceeding VND 4,000,000 if aggravating circumstances are involved, shall be imposed, for acts of submitting tax declaration dossiers to tax authorities between more than 30 and 40 working days later than schedule.

3.5. A fine of VND 2,750,000, or not lower than VND 500,000 if extenuating circumstances are involved, and not exceeding VND 5,000,000 if aggravating circumstances are involved, shall be imposed, for acts of submitting tax declaration dossiers to tax authorities between more than 40 and 90 working days later than schedule.

3.6.  If a taxpayer submits the tax declaration dossier later than prescribed schedule and the tax authority has issued a decision on assessment of the payable tax amount, then within 90 days from the date of the expiration of the time limit for submission of tax declaration dossiers, the tax payer submits a valid tax declaration dossier and correctly determines the tax amount payable in the tax period, the tax authority shall sanction the act of late submission of the tax declaration dossier under Points 3.1, 3.2, 3.3, 3.4 or 3.5 of this Section and keep monitoring the late paid tax amount in order to sanction the late payment of tax money under the guidance in Section II, Part B of this Circular. The number of days of late tax payment serving as a basis for sanctioning is counted from the date of expiration of the time limit for tax payment for the tax period stated in the tax declaration dossier to the date the taxpayer pays the tax amount. At the same time, the tax authority shall issue a decision canceling the tax assessment decision.

3.7. The dossier submission time limit specified at Point 3 of this Section also covers the time extended for tax declaration dossier submission under a decision of a competent agency.

3.8. The fine levels specified at Point 3 of this Section are not applicable to taxpayers who are allowed to enjoy extension of the tax declaration dossier submission or tax payment limit.

4. Acts of violation of regulations on supply of information related to tax liability determination other than the cases of incomplete tax declaration, tax evasion or tax fraud, shall, depending on their severity, be sanctioned as follows:

4.1. Caution or a fine of VND 550,000, or not lower than VND 100,000 if extenuating circumstances are involved, and not exceeding VND 1,000,000 if aggravating circumstances are involved, shall be imposed for one of the following acts:

a/ Supplying information, documents or legal records related to tax registration according to tax authority’s notices 5 working days or more later than prescribed schedule;

b/ Supplying information, documents and accounting books related to tax liability determination according to tax authority’s notices 5 working days or more later than prescribed schedule;

c/ Falsely supplying information, documents or accounting books related to tax liability determination after the deadline notified by the tax authority.

4.2. A fine of VND 1,100,000, or not lower than VND 200,000 if extenuating circumstances are involved, and not exceeding VND 2,000,000 if aggravating circumstances are involved, shall be imposed for one of the following acts:

a/ Inadequately or inaccurately supplying information, documents or accounting books related to tax liability determination within the tax declaration time limit;

b/ Failing to supply adequate and accurate details and figures related to tax liabilities to be registered with the tax authority according to regulations, which are detected but do not reduce the liabilities toward the state budget;

c/ Inadequately or inaccurately supplying information or documents related to deposit accounts at banks, other credit institutions or state treasuries within 3 working days after being so requested by the tax authority.

5. Sanctioning of acts of violation of regulations on compliance with tax examination or inspection decisions, enforcement of tax-related administrative decisions, and of regulations on invoices and documents required for goods transported on route

5.1. A fine of VND 1,100,000, or not lower than VND 200,000 if extenuating circumstances are involved, and not exceeding VND 2,000,000 if aggravating circumstances are involved, shall be imposed for one of the following acts:

a/ Declining to receive tax examination or inspection decisions, or decisions on enforcement of tax-related administrative decisions;

b/ Failing to comply with tax examination or inspection decisions, decisions on enforcement of tax-related administrative decisions within 3 working days, counting from the date taxpayers are ordered to comply with decisions of competent agencies;

c/ Rejecting, delaying or shirking the supply of dossiers, documents, invoices, vouchers, accounting books related to tax liabilities within 6 working hours after the receipt of requests of competent agencies during the tax examination or inspection at the premises of taxpayers, or in the time of enforcement of tax-related administrative decisions;

d/ Supplying inaccurate information, documents and accounting books related to tax obligation determination at the request of competent agencies during the tax examination or inspection at the premises of taxpayers.

5.2. A fine of VND 2,750,000, or not lower than VND 500,000 if extenuating circumstances are involved, and not exceeding VND 5,000,000 if aggravating circumstances are involved, shall be imposed for one of the following acts:

a/ Failing to supply accounting figures, documents and books related to tax liability determination when so requested by competent agencies during the tax examination or inspection at the premises of taxpayers;

b/ Failing to execute or improperly executing decisions on sealing off dossiers, safes, warehouses of goods, supplies, raw materials, machinery, equipment and workshops which serve as bases for tax liability verification;

c/ Arbitrarily removing or modifying seal signs legally established by competent agencies as bases for tax liability verification;

d/ Declining to sign examination or inspection records within 5 working days from the end of examination or inspection;

e/ Declining to comply with tax examination or inspection conclusions or tax-related administrative decisions of competent agencies.

5.3. Violations of regulations on invoices and documents required for goods transported en route shall be sanctioned as follows:

a/ A fine of VND 1,100,000, or not lower than VND 200,000 if extenuating circumstances are involved, and not exceeding VND 2,000,000 if aggravating circumstances are involved, shall be imposed on taxpayers who supply lawful invoices or documents of lots of transported goods within 12 hours from the time competent agencies inspect and detect acts of violation;

b/ A fine of VND 1,650,000, or not lower than VND 300,000 if extenuating circumstances are involved, and not exceeding VND 3,000,000 if aggravating circumstances are involved, shall be imposed on taxpayers who supply lawful invoices or documents of lots of transported goods within 12 to 24 hours from the time competent agencies inspect and detect acts of violation;  

c/ A fine of VND 3,000,000, or not lower than VND 1,000,000 if extenuating circumstances are involved, and not exceeding VND 5,000,000 if aggravating circumstances are involved, shall be imposed of lots of transported goods after 24 hours counting from the time competent agencies inspect and detect acts of violation but have not yet issued sanctioning decisions.

If invoices or documents can be supplied after tax authorities have issued sanctioning decisions or cannot be supplied, the violators shall be sanctioned for acts of tax evasion; if they can supply tax payment documents for lots of transported goods within the statute of limitations for lodging complaints, they shall be fined at the levels specified at this Point but not sanctioned for acts of tax evasion.

II. SANCTIONING OF ACTS OF LATE TAX PAYMENT

1. Taxpayers’ acts of late tax payment to be sanctioned include:

1.1. Paying tax later than prescribed schedule, the extended time limit for tax payment, the time limit stated in tax authorities’ notices or tax-law violation handling decisions.

1.2. Paying insufficiently amounts due to wrong declaration of tax amounts to be paid, to be exempted, to be reduced or to be refunded in the previous tax declaration periods, but the taxpayers have themselves detected the errors and voluntarily paid the underpaid tax amounts into the state budget before receiving tax examination or inspection decisions of competent state agencies.

2. The fine level is 0.05% of the late paid tax amount for each day of late tax payment.

The number of days of delayed tax payment covers public holidays and weekends and is counted from the date following the last day of the tax payment time limit, the extended time limit for tax payment, the time limit stated in tax authorities’ notices or handling decisions to the date the taxpayers voluntarily pay the underpaid amounts into the state budget which is indicated on the document on payment of money into the state budget.

3. Taxpayers themselves determine late tax payment fines on the basis of the late paid tax amount, the number of days of late tax payment and the fine level guided at Point 2 of this Section.

      Fine to be paid                    Late                                              Number of
         for late tax          =        paid tax        x       0.05%       x        days of late
           payment                      amount                                           tax payment

If taxpayers cannot determine or they wrongly determine late tax payment fines, tax authorities shall directly determine these fines and notify them to taxpayers.

4. If past thirty days after the tax payment deadline taxpayers still fail to pay the tax amounts and fines for late tax payment, tax authorities shall notify them of such amounts.

Monthly, tax authorities shall notify tax debts and fines to be paid up to the month of notification if, by the tax payment time of the subsequent month, taxpayers still fail to pay owed tax and fine amounts of the previous months.  

5. Taxpayers are not subject to a fine for late payment of tax debts in the extended tax payment time limit.

III. SANCTIONING OF ACTS OF MAKING INCORRECT DECLARATIONS WHICH LEAD TO LOWER PAYABLE TAX AMOUNTS OR HIGHER REFUNDABLE TAX AMOUNTS

1. Cases of incorrect declaration which lead to lower payable tax amounts or higher refundable tax amounts include:

1.1. Taxpayers make incorrect declarations which lead to lower payable tax amounts or higher refundable tax amounts, higher exempted or reduced tax amounts but they have promptly, fully and honestly recorded on accounting books, invoices or documents economic operations that give rise to tax liabilities when making financial statements and tax finalization reports;

1.2. Taxpayers make incorrect declarations which lead to lower payable tax amounts or higher refundable, exempted or reduced tax amounts and they have not yet adjusted and recorded them in accounting books, invoices and documents for tax declaration, but, when detected by competent agencies, they voluntarily pay the full tax amounts not declared yet into the state budget before competent agencies make tax examination records or tax inspection conclusions.

1.3. Taxpayers make incorrect declarations which lead to lower payable tax amounts or higher refundable, exempted or reduced tax amounts and for which competent agencies have made tax examination records or tax inspection conclusions confirming that these acts are for the purpose of tax evasion but the taxpayers have committed them for the first time with extenuating circumstances and voluntarily paid the full tax amounts into the state budget before competent agencies issue handling decisions, tax authorities shall make records to impose fines on these acts as acts of making incomplete tax declaration.

1.4. Using unlawful invoices or documents to account the value of purchased goods or services, thus reducing the payable tax amounts or increasing the refundable, exempted or reduced tax amounts, but, when detected by tax authorities, the purchasers have dossiers, documents and invoices to prove that the sellers have used unlawful invoices and the purchasers have fully accounted these amounts according to regulations.

1.5. On the basis of the date of payment of money into the state budget indicated on the documents of payment into the state budget or account transfer documents containing the state treasury’s certification, tax authorities shall determine whether taxpayers have paid tax money into the state budget and the number of days of late tax payment as bases for determining fine amounts.

2. The fine for acts of violation defined in Clause 1 of this Article is equal to 10% of the tax amount declared lower or the refundable, exempted or reduced tax amount higher than the level prescribed by the tax laws.

3. Tax authorities shall determine the insufficient tax amounts and fine amounts, the number of days of late tax payment, and fine amounts for late tax payment, and issue decisions to fine taxpayers.

IV. SANCTIONING OF ACTS OF TAX EVASION OR TAX FRAUD

Taxpayers that commit acts of tax evasion or tax fraud shall, apart from fully paying the evaded or fraudulent tax amounts, pay a fine based on the evaded or fraudulent tax amounts as follows:

1. A fine equal to the evaded or fraudulent tax amount, for taxpayers that commit first-time violations (except for taxpayers that are sanctioned for acts of wrong declaration which lead to lower payable tax amounts defined at Point 1.3 or 1.4, Section III, Part B of this Circular) or second-time violations involving two or more extenuating circumstances, for one of the following acts of violation:

1.1. Failing to submit tax registration dossiers; failing to submit tax declaration dossiers; or submitting tax declaration dossiers ninety days from the date of expiration of the submission time limit defined in Clauses 1, 2, 3 and 5 or Article 32, or after the expiration of the extended time limit for submission of tax declaration dossiers defined in Article 33 of the Law on Tax Administration.

For taxes with annual tax periods but for which temporarily calculated tax declaration dossiers are required to be made on a monthly or quarterly basis, if these dossiers are submitted 90 days later than prescribed schedule but still within the time limit for submission of annual tax finalization dossiers, a fine shall be imposed for acts of late submitting tax declaration dossiers defined in Article 9 of Decree No. 98/2007/ND-CP but not for acts of tax evasion.

1.2. Failing to supply lawful invoices or documents or supplying them after the time limit prescribed for goods transported en route, except for the cases in which taxpayers are able to supply lawful tax payment documents within the prescribed statute of limitations for lodging complaints;

1.3. Using unlawful invoices and documents to account the value of purchased goods or services in activities giving rise to tax liability, thus reducing payable tax amounts or increasing exempted, reduced, deductible or refundable tax amounts.

1.4. Carrying out procedures for destruction of supplies and goods or reducing unreal quantities or values of supplies and goods, thus reducing the payable tax amounts or increasing the refundable, exempted or reduced tax amounts;

1.5. Making goods sale or service provision invoices with quantities or values lower than real ones in order to declare and pay lower tax amounts;

1.6. Using fake invoices, expired invoices, invoices of other individuals or organizations for goods sale or service provision and under-declaring payable tax amounts, but not falling into the cases to be sanctioned for wrong tax declaration leading to underpaid payable tax amounts;

1.7. Failing to enter into accounting books revenues related to the determination of payable tax amounts;

1.8. Failing to issue goods or service sale invoices or writing on sale invoices values lower than the actual values of sold goods or services, which are detected after the time limit for submission of tax declaration dossiers in the tax period;

1.9 Using unlawful invoices and documents to account unreal values of purchased goods or services, thus reducing payable tax amounts or increasing exempted, reduced or refundable tax amounts;

1.10. Using tax-exempt goods (including tax-free goods) for improper purposes without making tax declaration;

1.11. Modifying and erasing accounting documents and books, thus reducing payable tax amounts or increasing refundable, exempted or reduced tax amounts;

1.12. Destroying accounting documents and books, thus reducing payable tax amounts or increasing refundable, exempted or reduced tax amounts;

1.13. Using other unlawful invoices and documents to determine wrong payable or refundable tax amounts; declaring wrong tax bases, thus leading to evaded or fraudulent tax amounts;

1.14. Applying two systems of accounting books with different figures, thus reducing payable tax amounts or increasing refundable, exempted or reduced tax amounts.

2. A fine equal to 1.5 times the evaded tax amount on taxpayers who commit an act of tax evasion or fraud in the case of first-time violation involving an aggravating circumstance or second-time violation involving one extenuating circumstance.

3. A fine equal to 2 times the evaded tax amount on taxpayers who commit an act of tax evasion or fraud in the case of second-time violation without an extenuating circumstance or third-time violation involving one extenuating circumstance.

4. A fine equal to 2.5 times the evaded tax amount on taxpayers who an act of tax evasion or fraud in the following cases of second-time violation involving one aggravating circumstance or third-time violation without an extenuating circumstance.

5. A fine equal to 3 times the evaded tax amount on taxpayers who commit an act of tax evasion or fraud in the case of second-time violation involving two or more aggravating circumstances or third-time violation involving an aggravating circumstance or fourth-time violation onward.

6. In determining the fine level imposed on taxpayers who commit an act of tax evasion involving both aggravating and extenuating circumstances, one aggravating circumstance is reduced against two extenuating circumstances as guided at Item b, Point 1,1. Section V, Part A of this Circular.

The evaded tax amount specified in this Section is the tax amount which must be paid into the state budget under law but is not paid by a taxpayer who commits one of the acts of tax evasion or tax fraud defined in Clause 1, Article 14 of Decree No. 98/2007/ND-CP, which is detected by a competent agency and stated in a tax examination record or tax inspection conclusion.

7. Acts of violation defined in this Section which are detected in or after the time limit for submission of tax declaration dossiers for a tax period but do not reduce payable tax amounts or increase refundable, exempted or reduced tax amounts, and are not liable to a fine for acts of tax evasion, shall be sanctioned as acts of violation of tax procedures, delayed tax payment, or declaration of underpaid amounts or as acts of administrative violation in the accounting domain, including also the following cases:

7.1. In case taxpayers that are non-business individuals and organizations entitled to tax exemption or tax refund according to law declare wrong bases for determining the exempted or refunded tax amounts without affecting the tax amounts payable into the State budget, they shall not be sanctioned for acts of tax evasion.

7.2. When taxpayers that pay tax by declaration and are in the period of enjoying enterprise income tax exemption are detected to have committed a violation such as raising expenses in order to increases losses or reduce profits, reducing costs in order to increase profits or wrongly identifying conditions for enjoying business income tax exemption, then

a/ If the violation is detected right in the years of enjoying business income tax exemption, the taxpayers shall not be sanctioned for tax evasion but shall be sanctioned for violation of tax procedures or administrative violation in the accounting domain;

b/ If the violation is not detected and the individual or organization does not adjust the consequence of reducing the enterprise income tax amount of the subsequent year upon the expiry of the business income tax exemption duration, she/he/it shall be sanctioned for tax evasion.

V. INVOICES AND DOCUMENTS PURCHASED, SOLD AND USED IN THE FOLLOWING CASES ARE CONSIDERED UNLAWFUL

1. Purchasing and selling invoices not yet filled with details according to regulations, except for the case of purchasing invoices issued by tax authorities.

2. Purchasing, selling and using invoices already filled with figures and details of economic operations but not giving rise to accompanying purchase and sale of goods or services.

3. Purchasing and using fake invoices, invoices of other business units for resale, regularization of goods or services purchased without documents or of sold goods or services for the purpose of tax fraud or sale of goods without tax declaration and payment;

4. Purchasing, selling or using invoices with their copies showing different values of goods or services;

5. Purchasing, selling or using expired invoices;

6. Invoices of purchased goods or services which indicate the time of purchase goods or services earlier than the date on which the business unit is determined to have escaped as announced by the tax authority but which have been concluded to be unlawful by the tax authority, police office or another functional agency.

7. Invoices of purchased goods or services which show the time of purchased goods or services at which the tax authority has not yet announced the escape of the business unit but which have been concluded to be unlawful by the tax authority, police office or another functional agency.

C. HANDLING OF TAX-LAW VIOLATIONS COMMITTED BY TAX ADMINISTRATION AGENCIES AND TAX OFFICIALS

I. HANDLING OF TAX-LAW VIOLATIONS COMMITTED BY TAX ADMINISTRATION AGENCIES

1. Tax authorities that fail to comply with the provisions of the Law on Tax Administration, causing damage to taxpayers, shall pay compensations to taxpayers in accordance with law.

2. In case of wring tax assessment or tax refund due to the fault of tax management agencies, tax management agencies shall pay compensations to taxpayers in accordance with the Law on Tax Administration and other relevant laws.

3. Sources of compensation money: Compensation money shall be deducted from the operation fund of tax authorities. Tax authorities shall make documents and accounting to monitor the payment and recovery of compensation money according to current regulations. Compensation amounts, order and procedures comply with a guiding circular of the Ministry of Finance.

4. Determine of responsibilities of individuals to pay compensations: After paying compensations to taxpayers, tax authorities shall determine the responsibility of each concerned individual, discipline these individuals and request them to pay material compensations in accordance with current law.

II. HANDLING OF TAX-LAW VIOLATIONS COMMITTED BY TAX OFFICIALS

1. Tax officials causing troubles and difficulties to taxpayers, thus affecting lawful rights and interests of taxpayers, shall, depending on the nature and severity of their violations, be disciplined or examined for penal liability; if causing damage to taxpayers, they shall pay compensations in accordance with law.

2. Tax officials who show a sense of irresponsibility or act in violation of the provisions of tax laws shall, depending on the nature and severity of their violations, be disciplined or examined for penal liability; if causing damage to taxpayers, they shall pay compensations in accordance with law.

3. Tax officials who abuse their positions and powers to connive with or cover taxpayers or tax procedure service organizations shall, depending on the nature and severity of their violations, be disciplined or examined for penal liability.

4. Tax officials who abuse their positions and powers to illegally use or appropriate tax or tax-law violation fine amounts shall, depending on the nature and severity of their violations, be disciplined or examined for penal liability, and return to the State the whole of illegally used or appropriated tax or tax-law violation fine amounts in accordance with law.

5. Each of persons jointly responsible for causing damage for which tax authorities have to pay compensation to taxpayers shall pay compensation according to the extent and amount of damage caused by himself/herself.

6. Tax officials and officials causing damage due to their acts of violation of tax administration regulations shall be handled and compensations shall be paid to damage-suffering persons under the guidance in Decision No. 1894/QD-BTC of May 22, 2007, of the Ministry of Finance, promulgating the Regulation on disciplining of tax officials and officials committing acts of violation of tax administration regulations; handling of leaders of tax authorities at all levels for their responsibility in letting violations occur in the units under their direct management; and current guiding circulars of the Ministry of Finance on payment of compensations to taxpayers.

D. HANDLING OF TAX-LAW VIOLATIONS COMMITTED BY COMMERCIAL BANKS, CREDIT INSTITUTIONS AND RELATED INDIVIDUALS AND ORGANIZATIONS

I. HANDLING OF VIOLATIONS COMMITTED BY COMMERCIAL BANKS, OTHER CREDIT INSTITUTIONS AND TAX PAYMENT GUARANTORS

1. Commercial banks and other credit institutions which fail to fulfill their responsibility to deduct tax amounts and tax-law violation fine amounts to be paid at the request of tax authorities from taxpayers’ accounts and transfer them into state budget accounts, shall be handled on a case-by-case basis as follows:

1.1. Commercial banks or other credit institutions are not sanctioned if by that time taxpayers’ deposit accounts see no balance or they have transferred the whole account balance of taxpayers into state budget accounts, which are, however, still lower than the tax amounts and the tax-violation fine amounts to be paid by taxpayers. Within 03 days from the date of receipt of decisions on enforcement of tax-related administrative decisions, commercial banks or other credit institutions shall make documents certifying the deposit account balances of the taxpayers concerned or that the taxpayers concerned have no deposit account balance and send them to the tax authorities that have issued the enforcement decisions.

1.2. Commercial banks or other credit institutions shall be sanctioned if by that time, taxpayers’ deposit account balance is equal to or greater than the tax and tax-law violation fine amounts to be paid by taxpayers, but commercial banks or credit institutions fail to deduct all or part equal to the amounts to be paid by taxpayers. Within 10 days after the expiration of the time limit for deduction of money from taxpayers’ deposit account opened at commercial banks or credit institutions, tax authorities shall make records of the violations and issue decisions to impose on commercial banks or credit institutions a fine equal to the money amounts they fail to deduct and transfer into state budget accounts. In this case, tax authorities shall still apply measures to fully collect the tax and fine amounts from taxpayers.

2. Tax obligation performance guarantors shall pay tax and fine amounts on behalf of the guaranteed taxpayers if the latter fail to pay tax into state budget accounts or violate tax laws.

On the basis of tax payment guarantee dossiers, tax authorities shall notify the tax amount, fine amount, and payment time limit to the guarantors for payment into the budget on behalf of the guaranteed.

II. HANDLING OF TAX-LAW VIOLATIONS COMMITTED BY RELATED ORGANIZATIONS OR INDIVIDUALS

1. Related organizations or individuals that commit acts of colluding with or covering up taxpayers who commit tax evasion or tax fraud, decline to comply with tax-related administrative enforcement decisions shall, depending on the nature and severity of their violations, be fined between VND 2,000,000 and 8,000,000, specifically:

1.1. A fine of VND 3,000,000, or not lower than VND 2,000,000 if extenuating circumstances are involved, and not exceeding VND 4,000,000 if aggravating circumstances are involved, shall be imposed under Clause 1 or Clause 2, Article 14 of Decree No. 98/2007/ND-CP for acts of colluding with or covering up taxpayers who commit tax evasion or tax fraud.

1.2. A fine of VND 5,500,000, or not lower than VND 3,000,000 if extenuating circumstances are involved, and not exceeding VND 8,000,000 if aggravating circumstances are involved, shall be imposed under Clause 3, Clause 4 or Clause 5, Article 14 of Decree No. 98/2007/ND-CP for acts of colluding with or covering up taxpayers who commit tax evasion or tax fraud.

1.3. Where their violations show signs of crime, no sanction shall be imposed for acts of tax-law violation under the guidance at Point 1 of this Section. Competent agencies that detect these violations shall transfer their dossiers to criminal procedure bodies for penal liability examination according to their competence.

2. Organizations or individuals that fail to fulfill their responsibilities defined in Articles 89, 98 and 100 of the Law on Tax Administration shall, depending on the nature and severity of their violations, be administratively handled or examined for penal liability according to law, specifically as follows:

2.1. If failing to supply or supplying insufficient information on tax laws violators or persons against whom tax-related administrative decisions are enforced, they shall be sanctioned under Point 4, Section I, Part B of this Circular.

2.2. State treasuries shall be sanctioned if by that time, taxpayers’ deposit account balance is equal to or greater than the tax and tax-law violation fine amounts to be paid by taxpayers, but state treasuries fail to deduct all or part equal to the amounts to be paid by taxpayers. Within 10 days after the expiration of the time limit for deduction of money from taxpayers’ deposit account opened at the commercial state treasuries, tax authorities shall make records of the violations and issue decisions to impose on the state treasuries a fine equal to the money amounts they fail to deduct and transfer into state budget accounts. In this case, tax authorities shall still apply measures to fully collect the tax and fine amounts from taxpayers.

E. COMPETENCE TO HANDLE TAX-LAW VIOLATIONS

I. TAX OFFICIALS ON DUTY HAVE THE RIGHT:

1. To impose caution;

2. To impose fines of up to VND 100,000 for acts of violation of tax procedures defined in Decree No 98/2007/ND-CP.

II. HEADS OF TAX STATIONS, LEADERS OF TAX TEAMS, WITHIN THE AMBIT OF THEIR RESPECTIVE FUNCTIONS AND TASKS, HAVE THE RIGHT:

1. To impose caution;

2. To impose fines of up to VND 2,000,000 for acts of violation of tax procedures guided in Section I, Part B of this Circular.

III. DIRECTORS OF DISTRICT-LEVEL TAX DEPARTMENTS, WITHIN THE GEOGRAPHICAL AREAS UNDER THEIR RESPECTIVE ADMINISTRATION, HAVE THE RIGHT:

1. To impose caution;

2. To impose fines of up to VND 10,000,000 for acts of violation of tax procedures guided in Section I, Part B of this Circular;

3. To impose fines for acts of delayed tax payment and wrong declaration leading to lower payable tax amounts, tax evasion and tax fraud guided in Sections II, III and IV, Part B, and Part D of this Circular;

4. To confiscate exhibits and means used for commission of tax laws violations;

5. To apply remedial measures guided at Point 2, Section V, Part A of this Circular.

IV. DIRECTORS OF PROVINCIAL-LEVEL TAX DEPARTMENTS, WITHIN THE GEOGRAPHICAL AREAS UNDER THEIR RESPECTIVE ADMINISTRATION, HAVE THE RIGHT:

1. To impose caution;

2. To impose fines of up to VND 100,000,000 for acts of violation of tax procedures guided in Section I, Part B of this Circular;

3. To impose fines for acts of delayed tax payment and wrong declaration leading to lower payable tax amounts, tax evasion and tax fraud guided in Sections II, III and IV, Part B, and Part D of this Circular.

4. To confiscate exhibits and means used for commission of tax laws violations;

5. To apply remedial measures guided at Point 2, Section V, Part A of this Circular.

V. COMPETENCE OF PRESIDENTS OF PEOPLE’S COMMITTEES AT ALL LEVELS TO SANCTION TAX-LAW VIOLATIONS

The competence of presidents of People’s Committees at all levels to sanction tax-law violations comply with the provisions of law on handling of administrative violations.

VI. AUTHORIZATION OF SANCTIONING OF TAX-LAW VIOLATIONS AND DETERMINATION OF COMPETENCE TO SANCTION TAX-LAW VIOLATIONS

Authorization of sanctioning of tax-law violations and determination of competence to sanction tax-law violations must ensure compliance with the provisions of law on handling of administrative violations.

Heads of tax authorities at all level shall, when assigning their deputies some areas of work in their agencies, authorize these deputies to issue tax-related administrative decisions in their assigned areas.  

F. PROCEDURES FOR SANCTIONING OF TAX-LAW VIOLATIONS AND EXECUTION OF DECISIONS ON SANCTIONING TAX-LAW VIOLATIONS COMMITTED BY TAXPAYERS

I. STOPPAGE OF ACTS OF VIOLATION

When tax officials on duty detect acts of tax-law violation, they shall report them to persons with handling competence for issuing decisions to immediately stop these acts. A stoppage decision may be issued in writing or other forms on a case-by-case basis. For a case of violation falling outside or beyond his/her handling competence, the person detecting the violation shall make a record according to a prescribed form and promptly send it to a person competence to issue sanctioning decisions for stopping the violation and handling according to his/her competence.

II. SIMPLE SANCTIONING PROCEDURES:

1. Sanctioning according to simple procedures means sanctioning by a person with sanctioning competence without making a record by issuing a sanctioning decision on spot. Cases in which a sanction can be imposed according to simple procedures include:

1.1. Acts of tax-law violation are subject to caution or a fine of up to VND 100,000;

1.2. A person commits many acts of administrative violation and the sanctioning form and level prescribed for each of these acts is caution or a fine of up to VND 100,000;

2. In case of sanctioning according to simple procedures, competent persons are not required to make written records but shall issue decisions to sanction on spot. A sanctioning decision must be made in writing as prescribed. The sanctioned individuals and organizations may pay fines on spot to the persons with sanctioning competence and receive fine receipts issued by the Finance Ministry.

III. MAKING WRITTEN RECORDS OF TAX-LAW VIOLATIONS

The making of a written record of a tax-law violation is prescribed as follows:

1. Upon detecting a tax-law violation, a person competent to sanction tax-law violations, who is on duty, shall promptly make a written record according to a set form, except for violations for which a record is not required to be made under Point 3 of this Section. Any involved aggravating or extenuating circumstances must be stated in the record.

A record must be made in at least 2 copies and signed by the record maker and the violator or the representative of the violating organization, and by witnesses, if any. For a record consisting of many sheets, the record maker must sign every sheet of the record. If the violating individual, the representative of the violating organization or a witness refuses to sign the records, the record maker shall clearly write the reason therefor in the record. The individuals or agency conducting inspection or examination shall still follow the proposal or decision stated in the record and take responsibility before law for such conclusion and proposal.

When a person transporting goods on route cannot produce lawful invoices and documents and a written record has been made, if he/she promises to supply invoices and documents later, the competent agency shall note down the time of detection of violation as a basis for determining the time of commission and severity of the violation. When the taxpayer supplies lawful invoices and documents, the competent agency directly handling the case shall make an additional record beside the written record of the violation as a basis for sanctioning.

One copy of the completed record must be handed to the violating individual or organization. If the record maker sees that the case of violation falls beyond his/her sanctioning competence, he/she shall send the record to a person with sanctioning competence.

2. If the record maker is not competent to sanction, his/her manager who is competent to sanction shall also sign the record. In case of necessity, the manager may verify the case before signing the record.

3. Cases in which a written record is not required to be made upon issuance of sanctioning decisions

3.1. Sanctioning according to simple procedures.

3.2. Tax-related administrative violations committed by taxpayers or persons paying tax for others already detected by tax authorities through examination or inspection and recorded in examination or inspection records.

3.3. Taxpayers’ delayed tax payment already stated in tax authorities’ notices on payable tax or late tax payment fine.

IV. TIME LIMIT FOR ISSUANCE OF SANCTIONING DECISIONS

1. For simple cases involving manifest acts of violation which require no further verification, sanctioning decisions must be issued within 10 days from the date the written records of tax-law violations are made;

2. For cases involving many complicated circumstances where exhibits and means need to be examined, violators or other complicated circumstances need to be clearly identified, and cases for which tax authorities have transferred their dossiers to criminal procedure bodies but past 03 days after the date of expiration of the time limit for issuance of decisions on institution or non-institution of criminal cases they did not receive notices of criminal procedure bodies on the institution or non-institution of criminal cases, the time limit for issuance of sanctioning decisions is 30 days from the date the records are made or the date of expiration of the time limit for issuance of decisions on institution or non-institution of criminal cases prescribed in Article 103 of the Criminal Procedure Code.

3. Where finding it necessary to have more time to verify and collect exhibits, within 10 days after the expiry of the time limit specified in Point 2 of this Section, the persons with sanctioning competence shall report thereon to their immediate bosses in writing, asking for extension. Extension must be made in writing and the extension duration must not exceed 30 days.

4. Except for the application of the sanctioning form of expulsion, competent persons may not issue sanctioning decisions in the following cases:

4.1. The time limit specified at Point 1 of this Section has expired;

4.2. The time limit for issuance of sanctioning decisions, specified at Point 2 of this Section has expired but the extension thereof is not applied for or the extension has been applied for but rejected by competent authorities;

4.3. The extension duration permitted by competent authorities has expired.

5. In case of non-issuance of a sanctioning decision, persons with sanctioning competence may still issue decisions on full collection of evaded or owed tax amounts and apply remedial measures and confiscate exhibits in administrative violations in accordance with the law on handling of administrative violations.

6. Persons with sanctioning competence who are at fault in issuing sanctioning decisions after the expiry of the time limit for issuance of sanctioning decisions may, depending on the severity of their violations, be disciplined or examined for penal liability; if causing damage, they shall pay compensations in accordance with law.

7. A sanctioning decision must be sent to the sanctioned individual or organization and the fine-collecting agency within three days from the date of its issuance.

V. DECISIONS TO SANCTION TAX-LAW VIOLATIONS

Decisions to sanction tax-law violations must be made in writing. The forms, contents, order and procedures for issuance of decisions to sanction tax-law violations comply with the provisions of law on handling of administrative violations and the guidance in this Circular.

- In case of sanctioning a person who commit several acts of administrative violation, the person with sanctioning competence shall issue only one sanctioning decision stating the sanctioning forms and level for each act, and the aggregate fine amount, if fines are imposed on these acts.

- A sanctioning decision must state the date of its issuance, full name and position of the issuer; full name, address and occupation of the violating individual or name and address of the violating organization, act(s) of administrative violation, circumstances related to the settlement of the violation case; applicable clauses and articles of legal documents; principal sanction, additional sanctions (if any), remedial measures (if any); time limit for and place for execution of the decision, and signature of the decision issuer.

- A sanctioning decision must state that the sanctioned individual or organization shall be forced to comply with the decision if he/she/it fails to voluntarily comply with the decision; and the right to complain about or initiate a lawsuit against administrative sanctioning decision in accordance with law.

VI. AFFIXTURE OF SEALS TO DECISIONS TO SANCTION TAX-LAW VIOLATIONS

1. Decisions to sanction tax-law violations must be affixed with the seals of the agencies of the persons competent to sanction these violations.

2. For sanctioning decisions of persons with sanctioning competence under Clause 3 or  Clause 4, Article 13 of Decree No. 98/2007/ND-CP, a seal shall be affixed onto 1/3 (one third) of the sanctioning person’s signature to the left. 

3. For sanctioning decisions of persons with sanctioning competence but without seal-affixing right, a seal of the agency of the person issuing the sanctioning decision shall be affixed on the left top of the decision where the name of the sanctioning agency and the number and code of the sanctioning decision are displayed.

VII. COMPLIANCE WITH DECISIONS TO SANCTION TAX-LAW VIOLATIONS

Compliance with decisions to sanction tax-law violations is provided for as follows:

1. Unless otherwise provided for by law, sanctioned individuals and organizations shall comply with decisions to sanction tax-law violations within 10 days after they are handed over the decisions. Sanctioning decisions must be handed over to the sanctioned persons or sanctioned persons shall be notified to come and take the decisions; the time when the sanctioned persons receive the sanctioning decisions is considered the time they are handed over the decisions.

2. Place of payment of fines and owed tax amounts; payment time limit:

2.1. Sanctioned persons shall pay fines and owed tax amounts (collectively referred to as fines) at state treasuries, except for the case of payment of fines on spot and the cases specified at Item 2.2 below;

2.2. In remote and isolated areas, on rivers, and in areas where travel is difficult or during non-working hours, sanctioned individuals or organizations may pay fines to persons with sanctioning competence who shall issue fine receipts to fine payers according to regulations.

Remote and isolated areas are areas in mountainous regions, islands and other areas without a state treasury or too far from a state treasury.

2.3. Within ten days from the date of being handed over sanctioning decisions, sanctioned individuals or organizations shall pay fines to the state treasury stated in the sanctioning decisions, except for the case of payment of fines on spot.

In case of collecting fines under Item 2.2 above, fine collectors shall pay to the state treasury within two days; if fines are collected on river or sea, the two-day time limit is counted from the date of landing at the shore.  In remote and isolated areas, on rivers, and in areas where travel is difficult, fine collectors shall pay collected fines within seven days from the date of fine collection.

2.4. All collected fines must be remitted into temporary custody accounts of tax authorities opened at state treasuries according to current regulations. After the expiration of the time limit for lodging complaints or complaints have been settled, on the basis of the settlement results, tax authorities shall transfer the amounts on the temporary custody accounts into the state budget in accordance with the State Budget Law. 

3. Sanctioned individuals or organizations that fail to voluntary comply with sanctioning decisions within the time limit specified at Point 1 of this Section shall be coerced to comply with these decisions.

4. Postponement of compliance with sanctioning decisions: If individuals who liable to pay a fine of VND 500,000 or more are meeting with exceptional economic difficulties, persons with sanctioning competence may decide to postpone compliance with sanctioning decisions for not more than 3 months after the issuance of the sanctioning decisions. A dossier for determination of postponement of fine payment comprises:

4.1. A written request for postponed payment of fine, clearly stating the reason, i.e., family in short of manpower, in economic difficulties, unable to pay fines on schedule; the certification of the commune-level People’s Committee of the place where the sanctioned person resides or of the agency where he/she works.

4.2. The duration of postponement of compliance with fining decisions must not exceed three months from the date of issuance of postponement decisions.

4.3. Persons who have issued fining decisions shall consider and issue decisions to postpone compliance with fining decisions within 7 days from the date of receipt of complete dossiers of request for postponement of fine payment from sanctioned persons.

4.4. Decisions to postpone compliance with fining decisions: A decision to postpone compliance with a fining decision must clearly state the date of issue; full name and position of the issuer; full name, address and occupation of the person allowed to postpone compliance with a fining decision; reason for postponement; duration of postponement, and signature of the issuer.

5. If past one year from the date a handling decision becomes effective, the competent person cannot hand over the sanctioning decision to the sanctioned person as the latter fails to come to take it and his/her address cannot be identified or due to other objective reasons, the person who has issued the sanctioning decision shall issue a decision to suspend the application of sanctions and remedies stated in the decision against such person, except for the form of confiscation of exhibits and means used for commission of tax-law violation; temporarily seized exhibits and means shall be handled under the provisions of law on handling of administrative violations. Expenses for application of these measures are covered by the state budget or deducted from the proceeds from the sale of confiscated exhibits and means (if any).

VIII. DECISIONS ON REMEDIES TO BE TAKEN IN CASE OF NON-ISSUANCE OF DECISIONS TO  SANCTION TAX-LAW VIOLATIONS

1. After the expiration of the statute of limitations for sanctioning tax-law violations or of the time limit for issuing sanctioning decisions as prescribed, competent persons may not issue sanctioning decisions but shall still issue decisions on application of remedial measures.

2. Decisions on remedies to be taken must be made in writing according to a set form. Such a decision must clearly state the date of its issuance, full name and position of the issuer; full name, address and occupation of the violating individual or name and address of the violating organization, act(s) of administrative violation, circumstances related to the settlement of the violation case; applicable clauses and articles of legal documents; remedial measures to be taken; time limit for execution of the decision, and signature of the decision issuer.

IX. TRANSFER OF DECISIONS TO SANCTION TAX-LAW VIOLATIONS AND DECISIONS ON REMEDIES FOR COMPLIANCE

1. When an individual or organization resides or is located in an province but commits an administrative violation in an administrative unit of another province and has no conditions to comply with the sanctioning decision at the place of sanctioning, the decision shall be transferred to the competent tax authority at the same level at the place where such individual resides or such organization is located for execution; if there is no tax authority at the same level in the locality where the violating individual resides or the violating organization is located, the sanctioning decision must be transferred to the district-level People’s Committee for execution;

2. When an violation occur in a district of a mountainous province, an island or another remote and isolated area where travel is difficult and the violating individual or organization has no conditions to comply with the sanctioning decision at the place of sanctioning, the sanctioning decision shall be transferred to the competent tax authority of the same level in the place where the violating individual resides or the violating organization is located for execution.

X. TRANSFER OF DOSSIERS ON VIOLATORS THAT COMMIT TAX-LAW VIOLATIONS SHOWING SIGNS OF CRIME FOR PENAL LIABILITY EXAMINATION

1. In the course of handling tax-law violations, if finding that violating organizations or individuals show signs of crime, competent persons shall transfer dossiers to competent criminal procedure bodies within 10 days after the detection of signs of crime.

2. After decisions to handle tax-law violations are issued, if the acts of violation are detected to show signs of crime and the time limit for penal liability examination has not yet expired, the persons who issued the decisions shall cancel these decisions and, within 3 days after the cancellation, transfer the violation-handling dossiers to competent criminal procedure bodies. A transfer dossier comprises: an official letter on the transfer of the dossier to the police office for handling; written record of the act of violation (copy); survey and verification results (if any); other related documents (copies). Transfer of dossiers must be recorded in writing.

3. Criminal procedure bodies that have received the violation case dossiers guided at Point 1 of this Section, shall notify the handling results to the tax authorities that have transferred the dossiers of request for penal liability examination in accordance with law.

If the tax authorities have transferred dossiers to criminal procedures bodies, but past 3 days after the expiry of the time limit for issuance of decisions to institute or not to institute criminal cases under the provisions of Article 103 of the Criminal Procedures Code, the tax authorities have not yet received the notices of competent agencies on the institution or non-institution of criminal cases, the persons competent to sanction tax-law violations shall issue decisions to sanction acts of tax-law violation under the guidance of this Circular and notify the criminal procedure bodies of the administrative sanction.

XI. RETURN OF VIOLATION CASE DOSSIERS FOR SANCTIONING OF TAX-LAW VIOLATIONS

1. After dossiers on tax-law violation cases are transferred to criminal procedure bodies, if competent persons of criminal procedure bodies find that the acts of violation do not show enough signs to constitute offenses, they shall issue decisions not to return the violation case dossiers to the tax authorities for sanctioning of tax-law violations under the Law on Tax Administration and within 3 days after the issuance of the decisions, shall return the case dossiers together with these decisions to the tax authorities with sanctioning decisions.

2. Tax authorities with sanctioning competence shall issue decisions to sanction tax-law violations stated at Point 1 of this Section within the following time limit:

2.1. Within 10 days after receiving the decisions to return the violation case dossiers, if, before transferring the violation cases to criminal procedure bodies, the tax authorities with sanctioning competence already asked competent agencies to extend the sanctioning time limit under Clause 3, Article 28 of Decree No. 98/2007/ND-CP.

2.2. Within 15 days after receiving the decisions to return the violation case dossiers, if, before transferring the violation cases to criminal procedure bodies, the tax authorities with sanctioning competence did not yet ask competent agencies to extend the sanctioning time limit under Clause 3, Article 28 of Decree No. 98/2007/ND-CP. If finding it necessary to have more time for verification and collection of evidences, the persons in charge of handling the violation cases may ask for permission to extend the time limit for issuing a sanctioning decision under Clause 3, Article 28 of Decree No. 98/2007/ND-CP.

XII. HANDLING OF EXHIBITS AND MEANS OF ADMINISTRATIVE VIOLATION

1. For confiscated exhibits and means of administrative violation, the persons who have decided on the confiscation thereof have the responsibility to preserve these exhibits and means.

a/ If the exhibits and means of an administrative violation case are valued at VND 10,000,000 or more, the confiscation decider shall hand them to the provincial-level auction service center of the locality where exist the confiscated exhibits and means. If the exhibits and means of an administrative violation case are valued at under VND 10,000,000, the confiscation decider shall hand them to the district-level finance agency for organizing an auction thereof. Auction of exhibits and means of administrative violations must comply with the provisions of law on auction;

b/ The proceeds from the auction of exhibits and means of administrative violations, after subtracting expenses according to the provisions of law, must be remitted into the state budget via state treasury accounts;

2. For exhibits and  means that are harmful cultural products, fake goods of no use value, articles harmful to human health, domestic animals or crops which must be destroyed, competent persons shall set up a handling council for destruction. Depending on the nature of exhibits and means, the handling council is composed of representatives of concerned state agencies. Destruction of exhibits and means of administrative violations must be reflected in written records signed by the members of the handling council;

3. For goods, articles and means which are forced to be taken out of Vietnamese territory or to be re-exported, the violating individuals or organizations shall take them out of Vietnamese territory within the time limit stated in the sanctioning decisions;

4.  For exhibits that are goods or articles easy to decay, competent persons shall make records thereof and organize the immediate sale thereof. The proceeds therefrom must be remitted into the finance agency’s custody accounts opened at the State Treasury. If such exhibits are subject to confiscation under decisions of competent persons, such proceeds must be remitted into the state budget; if the exhibits are not subject to confiscation, the proceeds must be returned to their lawful owners, managers or users;

5. For exhibits and means other than those specified at Points 2, 3 and 4 of this Section, whose lawful owners, managers or users are unidentified or do not come to reclaim them, the persons competent to confiscate them shall publish announcements on the mass media and post them up at their offices; within 30 days from the date the announcements are publicly posted up, if their lawful owners, managers or users cannot be identified or these persons do not come to reclaim them, the competent persons shall issue decisions to confiscate these exhibits and means for handling under the guidance at Point 1 of this Section;

6. Exhibits and means which were illegally seized and used for commission of administrative violation must be returned to their lawful owners, managers or users;

7. Expenses for storage and preservation of exhibits and means of administrative violations and other expenses made in accordance with law are subtracted from the proceeds from the sale of these exhibits and means. Storage and preservation charges are not collected for temporarily seized exhibits and means if the exhibit or means owners are not at fault in the administrative violations or the measure of confiscation is not applied to these exhibits and means.

XIII. EXEMPTION FROM FINES FOR TAX-LAW VIOLATIONS AND COMPETENCE TO EXEMPT FINES

1. Taxpayers sanctioned for tax-law violations may request exemption from fines for their tax-law violations when they meet with natural disasters, fires, unexpected accidents or other force majeure cases. The maximum fine exemption level does not exceed the value of damaged properties and goods.

2. Dossier of request for exemption from fine for a tax-law violation comprises:

2.1. A written request for fine exemption, clearly stating the reason for fine exemption;

2.2. Documents determining the value of properties or goods damaged by natural disasters, fires, unexpected accidents or other force majeure circumstances;

2.3. The record of inventory of the value of damaged properties or goods, which is made by a lawful representative of the organization or individual suffering from damage, and crosschecked and certified by  the ward police office or commune-level People’s Committee president.

A record of inventory of the damage value must clearly indicate the value of damaged properties, goods or raw materials, the causes of damage, responsibilities of organizations and individuals for the damage; quantities, categories and value which can be recovered.

2.4. The dossier on damage compensation (if any) accepted by an insurer.

2.5. Dossiers determining the responsibilities of organizations and individuals to pay damage compensations (if any).

3. For cases falling under the handling jurisdiction of their own or their subordinates according to the provisions of law on handling of administrative violations, persons competent to issue sanctioning decisions shall consider the exemption from fines for tax-law violations when receiving taxpayers’ dossiers of request for fine exemption.

Decision on exemption from fines for tax-law violations: A decision on exemption from a fine for tax-law violation must clearly state the date of its issue, full name of position of the issuer; full name, address and occupation of the person exempt from paying a fine for tax-law violation; reasons and conditions for exemption; act of tax-law violation exempt from a fine; and signature of the issuer.

4. Tax-law violation fines are not exempted for the cases in which the tax-law violation-sanctioning decisions were completely served or the law-prescribed statute of limitations for settlement of complaints or denunciations has expired.

XIV. STATUTE OF LIMITATIONS FOR EXECUTION OF DECISIONS ON SANCTIONING ADMINISTRATIVE VIOLATIONS

The statute of limitations for execution of decisions to sanction administrative violations in the tax domain is one year counting from the date the sanctioning decisions take effect. If, past this time limit, a decision remains unexecuted, it shall not be executed but the measures prescribed at Point 2, Section V, Part A of this Circular are still applied, provided that such measures are stated in the decision. If sanctioned individuals or organizations deliberately evade or delay the execution thereof, this statute of limitations shall be recounted from the time evading or delaying acts terminate.

XV. FORMS OF RECORDS AND DECISIONS USED IN THE HANDLING OF TAX-LAW VIOLATIONS

These forms are included in Appendix 1 to this Circular. On the basis of the forms of record and decisions, on a case-by-case basis, additional lines may be added in each element to fully reflect the details of acts of violation in the course of making records or issuing decisions.

G. IMPLEMENTATION EFFECT

1. This Circular takes effect 15 days after its publication in “CONG BAO.” To annul the Finance Ministry’s Circular No. 41/2004/TT-BTC of May 18, 2004, guiding the implementation of the Government’s Decree No. 100/2004/ND-CP of February 25, 2004, on sanctioning of administrative violations in the tax domain.

Violations of regulations on supply of information, compliance with decisions on examination, inspection, enforcement of tax-related administrative decisions; violations of delayed tax payment; acts of wrong declaration leading to lower paid tax amounts; acts of tax evasion or tax fraud in the domain of charges and fees shall be sanctioned under the guidance at Points 4 and 5, Section I, and Section II, III and IV, Part B of this Circular. Acts of violation of regulation on management, collection and remittance of charges and fees and use of charges and fees other than the abovementioned acts of violations shall be sanctioned under the guidance in the Finance Ministry’s Circular No. 06/2004/TT-BTC of February 4, 2004, guiding the implementation of the Government’s Decree No. 106/2003/ND-CP of September 23, 2004, stipulating the sanctioning of administrative violations in the domain of charges and fees.

II. Tax-related violations committed before the effective date of Decree No. 98/2007/ND-CP shall not be handled under Decree No. 98/2007/ND-CP but under the Decrees stipulating the handling of tax-related violations in force at the time these violations were committed.

If, for the same act, the applicable sanctioning level prescribed in Decree No. 98/2007/ND-CP is lesser than the one prescribed in the Decrees promulgated before the effective date of Decree No. 98/2007/ND-CP, including acts committed before the effective date of Decree No. 98/2007/ND-CP, and a written record has been made but no handling decision has been issued by a competent agency or a handling decision has been issued while the time limit for settling complaints has not yet expired, this act shall be considered and handled in light of the sanctioning level specified in Decree No. 98/2007/ND-CP.   

Problems arising in the course of implementation should be reported to the Ministry of Finance for timely settlement.

APPENDIX NO. 1

LIST OF SOME RECORD AND DECISION FORMS TO BE USED IN SANCTIONING OF TAX-LAW VIOLATIONS
(Issued together with the Finance Ministry’s Circular No. 61/2007/TT-BTC of June 15, 2007)

1. Form No. 01: Record of tax-law violation

2. Form No. 02: Decision on sanctioning in the form of caution tax-law violation.

3. Form No. 03: Record of hand-over of dossier, exhibits and means used in tax-law violation.

4. Form No. 04. Working record

5. Form No. 05: Certification record.

6. Form No. 06: Record of confiscation of exhibits and means used in tax-law violation.

7. Form No. 07: Decision on sanctioning in the form of caution tax-law violation (according to simplified procedures).

8. Form No. 08: Decision on sanctioning in the form of fine tax-law violation (according to simplified procedures).

9. Form No. 09: Decision on sanctioning tax-law violation

10. Form No. 10: Decision on temporary postponement of compliance with Decision on sanctioning in the form of fine tax-law violation.

11. Form No. 11: Decision on exemption from sanction on tax-law violation.

12. Form No. 12: Decision on confiscation of exhibits and means used in tax-law violation.

13. Form No. 13: Decision on application of measures to remedy consequences caused by tax-law violation in case of non-application of sanction.

(See 13 files: Form No. 01 – 13)

FORM NO. 01

RECORD OF TAX-LAW VIOLATION

Today, at… hours....... date..... month...... year...... at.............

We, including[3]:

1. ................................... Position:.................;

2. ...................................Position: .................;

To the witness of [4]:

1. ..................Occupation/Position:............;

Permanent (temporary) residence address:....................

People’s identity card No........ Date of issue:.........; Place of issue:............

2. ...................Occupation/Position:........... Permanent residence address:.........;

People’s identify card No.:........ Date of issue:............; Place of issue:.........;

..............................................;

Make a record of tax-law violation regarding................ against:

Mr.(/Ms.)/Organization[5]:......... Occupation (field of operation):...........;

Address:............; Tax identification number (if any):

People’s identity card/ establishment decision or business registration certificate No........

issued on............ at........;

that has committed the following acts of administrative violation[6]:...........

The above acts are in violation of Article(s).......Clause(s)....... Point(s)....... of Decree No. 98/2007/ND-CP of June 7, 2007, stipulating the handling of tax-law violations and the enforcement of administrative tax decisions.

Aggravating circumstances, extenuating circumstances:

The damaged person/damaged organization[7]:

Full name:...........................;

Address:...........................;

People’s identity card/ Establishment decision or business registration No............;

Issued on.............. at...........

Opinions of the violator/ violating organization’s representative:

Witnesses’ opinions:

Opinions of damaged person/damaged organization’s representative (if any):

The person with sanctioning competence has requested Mr.(Ms.)…/Organization… to immediately stop the violation act.

The applied measures to prevent the administrative violation include:

.............

Mr.(Ms)…/The organization’s representative is requested to appear at[8]… at … hours… date… month… year… for the settlement of the violation case.

The record is made in… copies of the same content and validity, and one copy is handed to the violator/violating organization’s representative and ……[9]

After reading the record, the persons present agree to its content, have not opinion and jointly sign the record, or hold additional opinions as follows:

Other additional opinions (if any)[10]:

This record consists of… pages, each of which is signed for certification by the persons present.

RECORD MAKER

(Signature and full name)

The reasons why the violator or the violating organization’s representative refuses to sign the record[11]:.................................

The reasons why the damaged person or damaged organization’s representative refuses to sign the record[12]: .................................................

FORM NO. 02

RECORD OF TAX SEALING, OPENING OF TAX SEAL[14]

Pursuant to the November 29, 2006 Law on Tax Administration;

Today, at... hours....... date..... month...... year......

At.............

We, including:

1. ................................... Position:.................;

2. ...................................Position: .................;

To the witness of:

a/ Mr.(Ms.) ..................

Nationality:…………..

Occupation:............;

People’s identity card or passport No........ ;Date of issue:.........;Place of issue:............

b/ Mr.(Ms.) ..................

Nationality:…………..

Occupation:............;

People’s identity card or passport No........ ;Date of issue:.........;Place of issue:............

Place tax seals on, open tax seals[15] of exhibits and means temporarily seized under Decision No… ; date… month… year… issued by…. position:…..

The exhibits sealed (unsealed) include:….

…..

They have been handed to Mr. (Ms.)…                  of the unit…

for keeping and preservation.

The recorded is finished at… hours… date… month… year…

The record is made in… copies, each copy consisting of… pages, of the same content and validity. 01 copy has been handed to………………………………. In addition, this record will be sent to…………, and one copy filed.

After reading the record, the persons present agree to its content, have no opinion and jointly sign the record.

Other additional opinions (if any)[16]:

This record consists of… pages, each of which is signed for certification by the persons present.

FORM NO. 03

RECORD OF DELIVERY OF DOSSIER, EXHBITS AND
MEANS IN TAX-LAW VIOLATION

Today, at... hours....... date..... month...... year......

At.............

We, including:

1. ................................... Position:.................;

2. ...................................Position: .................;

representing the deliverer.

Have delivered the dossier, exhibits and means in tax-law violation of[ii]:

to

1. ................................... Position:.................;

2. ...................................Position: .................;

Representing the recipient.

THE DOSSIER COMPIRSES[iii]:

EXHIBITS AND MEANS INCLUDE[iv]:

We make this record of delivery of the above-listed dossier, exhibits and means for handling according to….

…..

The exhibits have been checked, fully received and sealed up and delivered to Mr. (Ms.)…………… for keeping.

The recorded is finished at… hours… date… month… year…

The record is made in… copies, each copy consisting of… pages, of the same content and validity. 01 copy has been handed to……………………………… and one copy filed.

After reading the record, the persons present agree to its content and jointly sign the record.

Other additional opinions (if any)[vi]:

…………….

………………

This record consists of… pages, each of which is signed for certification by the persons present.