Decree No. 106/2003/ND-CP dated September 23, 2003 of the Government prescribing the sanctioning of administrative violations in the field of charge and fee

DECREE

PRESCRIBING THE SANCTIONING OF ADMINISTRATIVE VIOLATIONS IN THE FIELD OF CHARGE AND FEE

THE GOVERNMENT

Pursuant to the December 25, 2001 Law on Organization of the Government;

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

Pursuant to the August 28, 2001 Ordinance on Charges and Fees;

At the proposal of the Finance Minister,

DECREES:

Chapter I

GENERAL PROVISIONS

Article 1.- Regulation scope

1. This Decree prescribes the sanctioning of administrative violations in the field of charge and fee.

2. The administrative violations in the field of charge and fee, prescribed in this Decree, include:

a) Violation of regulations on competence to prescribe charges, fees;

b) Violation of regulations on registration, declaration, collection and payment of charges and fees;

c) Violation of regulations on charge and fee collection levels;

d) Violation of regulations on order and procedures of elaborating and reporting on charge collection plans;

e) Violation of regulations on management and use of charge and fee money;

f) Violation of regulations on charge and fee collection vouchers;

g) Violation of regulations on charge and/or fee exemption or reduction;

h) Violation of regulations on charge and fee accounting;

i) Violation of regulations on making public the charge and fee collection regime.

Article 2.- Objects of application

1. Domestic and foreign individuals, agencies and organizations (hereinafter referred collectively to as individuals and organizations) that commit acts of intentionally or unintentionally violating the law provisions on charges and fees, which are not crimes, shall all be sanctioned for administrative violations according to the provisions of this Decree, except for cases where the international treaties which Vietnam has signed or acceded to provide otherwise.

2. State officials and employees who are performing the assigned tasks or official duties in the field of charge and fee and commit administrative violations shall not be subject to this Decree but be disciplined according to law provisions on State officials and employees.

Article 3.- Sanctioning principles

The principles for sanctioning administrative violations in the field of charge and fee shall comply with the provisions in Article 3 of the July 2, 2000 Ordinance on Handling of Administrative Violations.

Article 4.- Extenuating circumstances, aggravating circumstances for acts of administrative violations in the field of charge and fee

The extenuating and aggravating circumstances for acts of administrative violations in the field of charge and fee shall comply with the provisions in Articles 8 and 9 of the July 2, 2002 Ordinance on Handling of Administrative Violations.

Article 5.- Statute of limitation for sanctioning

1. The statute of limitation for sanctioning administrative violations in the field of charge and fee shall be two years as from the dates the administrative violations are committed.

2. Individuals, who have been prosecuted or got decisions to be brought to trial according to criminal procedures, and later got decisions to suspend the investigation or their cases, but their acts of violation show signs of administrative violations in the field of charge and fee, shall be sanctioned according to the provisions of this Decree; for this case, the statute of limitation for sanctioning administrative violations shall be three months as from the date the persons with sanctioning competence receive the suspension decisions and dossiers of the violation cases.

3. If within the time limits prescribed in Clauses 1 and 2 of this Article the violating individuals or organizations commit new administrative violations in the field of charge and fee or deliberately evade or obstruct the sanctioning, the statute of limitations prescribed in Clauses 1 and 2 of this Article shall not apply; the statute of limitation for sanctioning administrative violations shall be counted from the time the new violations are committed or the time the acts of evading or obstructing the sanctioning stop.

Article 6.- The statute of limitation for executing the decisions on sanctioning administrative violations in the field of charge and fee

The decisions on sanctioning administrative violations in the field of charge and fee shall be invalid after one year counting from the dates the sanctioning decisions are issued; in cases where sanctioned individuals or organizations deliberately evade or delay the execution of the sanctioning decisions, the above-mentioned statute of limitation shall be recounted from the time the acts of evasion or delay stop.

Article 7.- The time limits for being considered not yet sanctioned for administrative violations

Individuals and organizations sanctioned for administrative violations, who, if past one year counting from the date of completely serving the sanctioning decisions or the date of expiry of the statute of limitation for executing the sanctioning decisions, do not repeat their violations, shall be considered not yet sanctioned for administrative violations

Article 8.- Sanctioning forms

1. For each act of administrative violation in the field of charge and fee, the violating individuals or organizations shall be subject to one of the following principal sanctioning forms:

a) Caution;

b) Fine.

2. Depending on the nature and seriousness of their violations, individuals and organizations that commit administrative violations in the field of charge and fee may also be subject to one or all of the following additional sanctioning forms:

a) Deprivation of the right to use professional practice or operation licenses as provided for by law;

b) Confiscation of material evidences and/or means already used for committing the administrative violations.

3. Apart from the sanctioning forms prescribed in Clauses 1 and 2 of this Article, individuals and organizations that commit administrative violations may also be forced to apply one or many of the following remedial measures:

a) Forced repayment of the money amounts lost due to their administrative violations in the field of charge and fee;

b) Forced payment of all expenses for the reimbursement of difference amounts brought about by wrong implementation of legislation on charges and fees to the charge and/or fee payers;

c) Retrospective collection of evaded charge and/or fee amounts;

d) Confiscation of the entire charge and fee difference amounts obtained due to administrative violations.

4. The additional sanctioning forms and remedial measures prescribed in Clauses 2 and 3 above can only be applied together with the sanctioning forms prescribed in Clause 1 of this Article. In cases where the statute of limitations for sanctioning administrative violations expire or the time limits for issuing sanctioning decisions expire, sanctions shall not be imposed, but the remedial measures prescribed in Clause 3 of this Article must still be applied.

Chapter II

ACTS OF ADMINISTRATIVE VIOLATIONS IN THE FIELD OF CHARGE, FEE, SANCTIONING FORMS AND LEVELS

Article 9.- Violation of regulations on competence to prescribe charges, fees

1. A fine of between VND 20,000,000 and 50,000,000 for acts of having no competence but setting on ones own the regulations on charge and fee indexes; charge and fee rates; charge and fee management and use; charge and fee exemption or reduction.

2. Apart from pecuniary fines, individuals and organizations that commit acts of violation prescribed in Clause 1 of this Article may also be additionally sanctioned according to the provisions in Clause 2, Article 8 of this Decree.

3. Apart from the principal and additional sanctioning forms, the individuals and/or organizations, that commit administrative violations by having collected and used charges and fees; having effected charge and/or fee exemption or reduction, shall also be subject to one or all of the remedial measures prescribed at Points a, b and d, Clause 3, Article 8 of this Decree.

Article 10.- Violation of regulations on charge and fee registration, declaration, collection, payment

1. For acts of violating the regulations on registration, declaration of charge and fee collection and payment:

a) Making registration, declaration later than the time limits prescribed by legislation on charges and fees:

- Caution for first-time violations;

- A fine of between VND 100,000 and 300,000 for the acts of violation for the second time on.

b) A fine of between VND 500,000 and 1,000,000 for acts of declaring untruthfully, declaring incompletely the items prescribed in the charge and fee collection declaration forms or in the accounting documents for supply to the State management bodies according to regulations.

c) A fine of between VND 1,000,000 and 2,000,000 for acts of failing to register and/or declare the charge and fee collection and payment with the State management bodies according to regulations.

2. For acts of violating regulations on charge and fee collection and payment:

a) For acts of paying charges and/or fees later than the notices of the competent agencies:

- Caution for the first-time violations;

- A fine of between VND 100,000 and 500,000 for acts of violation for the second time on.

b) For acts of failing to pay charges and/or fees according to law provisions on charges and fees:

- A fine of between VND 500,000 and 1,000,000 for acts of failing to pay charges and/or fees with value of under VND 10,000,000;

- A fine of between over VND 1,000,000 and under VND 3,000,000 for acts of failing to pay charges and/or fees with value of between VND 10,000,000 and under VND 30,000,000;

- A fine of between VND 3,000,000 and under VND 5,000,000 for acts of failing to pay charges and/or fees with value of between VND 30,000,000 and under VND 50,000,000;

- A fine of between VND 5,000,000 and under VND 10,000,000 for acts of failing to pay charges and/or fees with value of between VND 50,000,000 and under VND 100,000,000;

- A fine of between VND 10,000,000 and under VND 30,000,000 for acts of failing to pay charges and/or fees with value of between VND 100,000,000 and under VND 300,000,000;

- A fine of between VND 30,000,000 and VND 50,000,000 for acts of failing to pay charges and/or fees with value of VND 300,000,000 or over.

3. Apart from the pecuniary fines, individuals and organizations that commit acts of violation prescribed at Point c, Clause 1 and Point b, Clause 2, of this Article may also be additionally sanctioned under the provisions in Clause 2, Article 8 of this Decree.

4. Apart from the principal and additional sanctioning forms, individuals and organizations committing the administrative violations prescribed at Points b and c, Clause 1, Point b of Clause 2, this Article, shall also be compelled to apply remedial measures prescribed at Point c, Clause 3, Article 8 of this Decree.

Article 11.- Violation of regulations on charge and/or fee collection levels

1. A fine of between VND 2,000,000 and 10,000,000 for acts of collecting charges and/or fees not according to the charge and/or fee rates posted up or prescribed by competent State bodies.

2. Apart from pecuniary fines, individuals and organizations committing acts of violation prescribed in Clause 1 of this Article, which involve aggravating circumstances, may also be additionally sanctioned as provided for at Point a, Clause 2, Article 8 of this Decree.

3. Apart from the principal and additional sanctioning forms, individuals and organizations committing administrative violations shall also be compelled to apply one or all of the remedial measures prescribed at Points a, b and d of Clause 3, Article 8, this Decree.

Article 12.- Violation of regulations on order and procedure of elaborating and reporting on charge collection plans

1. Caution for the first-time violations.

2. A fine of between VND 500,000 and 1,000,000 for violations for the second time on.

Article 13.- Violation of regulations on management and use of charge and fee money

1. For acts of using State budget charges and/or fees for wrong purposes, the pecuniary fines shall be as follows:

a) A fine of between VND 500,000 and 1,000,000 for acts of using for wrong purposes charge and/or fee money with value of under VND 10,000,000;

b) A fine of between VND 1,000,000 and under VND 3,000,000 for acts of using for wrong purposes charge and/or fee money with value of between VND 10,000,000 and under 30,000,000;

c) A fine of between VND 3,000,000 and under VND 5,000,000 for acts of using for wrong purposes charge and/or fee money with value of between VND 30,000,000 and under VND 50,000,000;

d) A fine of between VND 5,000,000 and under VND 10,000,000 for acts of using for wrong purposes charge and/or fee money with value of between VND 50,000,000 and under VND 100,000,000;

e) A fine of between VND 10,000,000 and under VND 30,000,000 for acts of using for wrong purposes charge and/or fee money with value of between VND 100,000,000 and under VND 300,000,000;

f) A fine of between VND 30,000,000 and 50,000,000 for acts of using for wrong purposes charge and/or fee money with value of VND 300,000,000 or over.

2. Apart from pecuniary fines, individuals and organizations that commit administrative violations prescribed in Clause 1 of this Article shall also be compelled to apply remedial measures prescribed at Point a, Clause 3, Article 8 of this Decree.

Article 14.- Violation of regulations on State budget charge and fee collection vouchers

1. For acts of violating the regulations on voucher printing

a) A fine of between VND 1,000,000 and 5,000,000 for acts of ordering or accepting the voucher printing which has not yet been approved in writing by competent State bodies;

b) A fine of between VND 4,000,000 and 9,000,000 for acts of ordering or accepting the printing of vouchers with identical signs and/or identical serial numbers.

2. For acts of violating the regulations on registration of voucher use:

A fine of between VND 500,000 and 2,000,000 on individuals or organizations for using particular vouchers without making registration with competent State bodies as provided for.

3. For acts of violating the regulations on voucher use:

a) For acts of compiling vouchers without inscribing clearly the indexes prescribed in the vouchers, except for indexes of determining the charge or fee amounts:

- Caution for acts of first-time violation;

- A fine of between VND 100,000 and 300,000 for acts of violation for the second time on.

b) A fine of between VND 500,000 and 5,000,000 for acts of failing to write vouchers when collecting charges or fees, except for cases of charge or fee collection which, according to regulations, require no voucher writing.

c) Based on the values inscribed on the charge or fee collection voucher copies handed to customers, fines shall be imposed on acts of writing vouchers with differences in amounts between copies of each voucher as follows:

- A fine of between VND 500,000 and 1,000,000 for each voucher with difference valued at under VND 1,000,000;

- A fine of between VND 2,000,000 and 3,000,000 for each voucher with difference valued at between VND 1,000,000 and under VND 5,000,000;

- A fine of between VND 4,000,000 and 5,000,000 for each voucher with difference valued at between VND 5,000,000 and under VND 10,000,000;

- A fine of between VND 6,000,000 and 10,000,000 for each voucher with difference valued at VND 10,000,000 or over.

d) Based on the values inscribed in the charge or fee collection voucher copies handed to customers, fines shall be imposed on acts of making blank vouchers as follows:

- A fine of between VND 1,000,000 and 2,000,000 for each issue of voucher with value of under VND 2,000,000;

- A fine of between VND 3,000,000 and 5,000,000 for each issue of voucher with value of between VND 2,000,000 and under VND 5,000,000;

- A fine of between VND 6,000,000 and 20,000,000 for each issue of voucher with value of VND 5,000,000 or over.

e) A fine of between VND 1,000,000 and 2,000,000 for each issue of voucher for acts of using expired vouchers.

f) A fine of between VND 2,000,000 and 6,000,000 for each issue of voucher for acts or erasing, modifying contents of indexes of the used vouchers.

g) A fine of between VND 3,000,000 and 10,000,000 for each issue of voucher for acts of using fake vouchers.

h) The maximum level of fine on acts of violation prescribed at Points c, d, e, f and g, Clause 3 of this Article shall be VND 100,000,000.

4. For acts of violating the regulations on voucher management:

a) A fine of between VND 100,000 and 500,000 on individuals or organizations for late reporting on the use, clearance and settlement of vouchers; archiving, preserving vouchers in contravention of regulations;

b) A fine of between VND 500,000 and 1,000,000 on individuals or organizations for failing to report on the use, clearance and settlement of vouchers;

c) A fine of between VND 1,000,000 and 2,000,000 for acts of receiving, buying vouchers in contravention of regulations for each issue of used voucher. The maximum fine level is VND 50,000,000.

5. For acts of losing, giving or selling vouchers:

a) A fine of VND 500,000 for acts of losing the to be-handed to customer copy of each issue of unused voucher;

b) A fine of VND 200,000 for acts of losing copies of each issue of unused voucher, except for the copy to be handed over to customer;

c) For acts of giving, selling vouchers:

- In case of giving, selling vouchers which are detected to have been used, the individuals or organizations that gave or sold the vouchers shall be fined at the levels prescribed at Point d, Clause 3 of this Article;

- In case of giving, selling vouchers which are not yet used, the individuals or organizations that gave or sold the vouchers shall be fined at the levels prescribed at Points a and b, Clause 5 of this Article;

d) The maximum level of fine on acts prescribed at Points a, b and c, Clause 5 of this Article shall be VND 50,000,000; particularly for case of giving, selling vouchers detected to have been used, the maximum fine level prescribed at Point h, Clause 3 of this Article shall apply.

6. Apart from pecuniary fines, individuals and organizations committing acts of violation prescribed at Point b, Clause 1; Points b, c, d, e, f, g of Clause 3; Point c of Clause 4; Point c of Clause 5, of this Article may also be additionally sanctioned according to the provisions in Clause 2, Article 8 of this Decree.

7. Apart from principal and additional sanctioning forms, individuals and organizations committing administrative violations prescribed at Points b, c, d, e, g of Clause 3; Point c of Clause 4; Point c of Clause 5, of this Article shall also be compelled to apply one or all of the remedial measures prescribed at Points a, c and d of Clause 3, Article 8 of this Decree.

Article 15.- Violation of the regulation on charge and/or fee exemption, reduction

1. For acts of falsely declaring or making unreal dossiers to enjoy the application of policy on charge and/or fee exemption or reduction:

a) Caution for acts of first-time violation;

b) A fine of between VND 100,000 and 500,000 for acts of violation for the second time on.

2. For acts of falsely declaring or making unreal dossiers to enjoy differences from the implementation of charge and/or fee exemption and reduction policy:

a) A fine of between VND 500,000 and under VND 1,000,000 for acts of violation with the difference amount being under VND 10,000,000;

b) A fine of between VND 1,000,000 and under VND 3,000,000 for acts of violation with the difference amount of between VND 10,000,000 and under VND 30,000,000;

c) A fine of between VND 3,000,000 and under VND 5,000,000 for acts of violation with the difference amount of between VND 30,000,000 and under VND 50,000,000;

d) A fine of between VND 5,000,000 and under VND 10,000,000 for acts of violation with the difference amount of between VND 50,000,000 and under VND 100,000,000;

e) A fine of between VND 10,000,000 and under VND 30,000,000 for acts of violation with the difference amount of between VND 100,000,000 and under VND 300,000,000;

f) A fine of between VND 30,000,000 and 50,000,000 for acts of violation with the difference amount of VND 300,000,000 or over.

3. Apart from pecuniary fines, individuals and organizations that commit administrative violations prescribed in Clause 2 of this Article, involving aggravating circumstances, may also be additionally sanctioned according to the provisions at Point a, Clause 2, Article 8 of this Decree.

4. Apart from the principal and additional sanctioning forms, individuals and organizations committing the violations prescribed in Clauses 1 and 2 of this Article shall also be compelled to apply remedial measures prescribed at Point a, Clause 3, Article 8 of this Decree.

Article 16.- Violating the regulations on accounting regime in the field of charge and fee

Individuals and organizations committing acts of violating the regime of charge and fee accounting shall be sanctioned under law provisions on sanctioning administrative violations in the accounting field.

Article 17.- Violating the regulations on publicization of charge and fee collection regime

For acts of failing to post up or to publicize at charge- and fee- collecting locations at convenient positions for charge and/or fee payers to easily spot the names of charges and fees, the collection levels, the collection vouchers and documents stipulating the charge and fee collection:

1. Caution for acts of first-time violation;

2. A fine of between VND 500,000 and 1,000,000 for acts of violation for the second time on.

Chapter III

COMPETENCE, PROCEDURES FOR SANCTIONING ADMINISTRATIVE VIOLATIONS IN THE FIELD OF CHARGE AND FEE

Article 18.- Competence to sanction administrative violations in the field of charge and fee

1. The competence to sanction administrative violations in the field of charge and fee shall comply with the provisions in Articles 28, 29, 30, 31, 34, 35, 36, 37, 38, 39 and 40 of the July 2, 2002 Ordinance on Handling of Administrative Violations.

2. The principles for determining the competence to sanction administrative violations in the field of charge and fee shall comply with the provisions in Article 42 of the July 2, 2002 Ordinance on Handling of Administrative Violations.

Article 19.- Sanctioning procedures

1. The procedures and order for sanctioning administrative violations in the field of charge and fee shall comply with the provisions in Articles 53, 54, 55, 56, 57, 58, 59, 60 and 61 of the July 2, 2002 Ordinance on Handling of Administrative Violations.

2. The proceeds from fines for administrative violations in the field of charge and fee must be remitted into the State budget via accounts opened at the State treasuries. The regime of management of fine receipts and fine money shall comply with the current law provisions.

3. The Finance Ministry shall guide in detail the procedures and order for handling remedial measures mentioned in Clause 3, Article 8 of this Decree.

Chapter IV

COMPLAINT, DENUNCIATION AND HANDLING OF VIOLATIONS

Article 20.- Complaints, denunciations, the settlement thereof

The complaints and denunciations as well as the settlement of complaints and denunciations about decisions on sanctioning of administrative violations in the field of charge and fee shall comply with the provisions of the legislation on complaints and denunciations.

Pending the settlement of complaints, individuals and organizations sanctioned for administrative violations in the field of charge and fee must strictly abide by the sanctioning decisions of competent bodies. The complaints about decisions on sanctioning administrative violations shall not stop the execution of sanctioning decisions.

Article 21.- Handling of violations

1. Persons competent to sanction administrative violations in the field of charge and fee, who seek personal benefits or lack responsibility, cover, fail to sanction or sanction not in time, not at the right levels, sanction beyond their prescribed competence shall, depending on the nature and seriousness of their violations, be disciplined or examined for penal liability; if causing damage to the State, organizations and/or individuals, they must pay compensations therefor according to law provisions.

2. Persons sanctioned for administrative violations in the field of charge and fee, if committing acts of obstructing or resisting the persons who perform the official duties or deliberately delaying, shirking the execution of decisions on sanctioning administrative violations shall, depending on the nature and seriousness of their violations, be administratively handled or examined for penal liability according to law provisions.

Chapter V

IMPLEMENTATION PROVISIONS

Article 22.- Implementation effect

1. This Decree takes implementation effect 15 days after its publication in the Official Gazette. The previous regulations on sanctioning administrative violations in the field of charge and fee, which are contrary to this Decree, shall all be annulled.

2. Other regulations on sanctioning administrative violations in the field of charge and fee, which are not mentioned in this Decree, shall comply with the July 2, 2002 Ordinance on Handling of Administrative Violations.

Article 23.- The Finance Ministry shall guide the implementation of this Decree.

Article 24.- The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government and the presidents of the provincial/municipal Peoples Committees shall have to implement this Decree.