Joint Circular No. 10/2013/TTLT-BTP-BCA-TANDTC-VKSNDTC-BTC dated June 26, 2013 of the Ministry of Justice, the Ministry of Public Security, the Supreme People’s Court, the Supreme People’s Procuracy and the Ministry of Finance guiding the implementation of a number of articles of the Penal Code regarding crimes in the tax, finance-accounting and securities sectors

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Issuing body:	Ministry of Public Security; Ministry of Justice; Ministry of Finance; People's Supereme Court; People's Supereme Procuracy	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	10/2013/TTLT-BTP-BCA-TANDTC-VKSNDTC-BTC	Signer:	Dang Quang Phuong; Truong Chi Trung; Hoang The Lien; Hoang Nghia Mai; Le Quy Vuong
Type:	Joint Circular	Expiry date:	Updating
Issuing date:	26/06/2013	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Criminal

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Effect status: Known

THE MINISTRY OF JUSTICE - THE MINISTRY OF PUBLIC SECURITY - THE SUPREME PEOPLE’S COURT - THE SUPREME PEOPLE’S PROCURACY - THE MINISTRY OF FINANCE

Joint Circular No. 10/2013/TTLT-BTP-BCA-TANDTC-VKSNDTC-BTC of June 26, 2013, guiding the implementation of a number of articles of the Penal Code regarding crimes in the tax, finance-accounting and securities sectors

In order to properly and consistently implement the Penal Code’s provisions on crimes in the tax, finance-accounting and securities sectors, the Ministry of Justice, the Ministry of Public Security, the Supreme People’s Court, the Supreme People’s Procuracy and the Ministry of Finance provide the following guidance:

Article 1. Regarding the crime of tax evasion (Article 161 of the Penal Code)

1. Tax evasion offenders are those who commit one of the acts prescribed in Article 108 of the Law on Tax Administration and concurrently show the signs prescribed in Article 161 of the Penal Code.

2. Evading tax in other particularly serious cases prescribed in Clause 3, Article 161 of the Penal Code is understood as cases in which the evaded tax amount ranges between VND 300 million and under VND 600 million but the offender concurrently commits another related act such as giving bribes; resisting on-duty persons; inflicting injury on on-duty persons; destroying assets of tax administration agencies, tax officers and other state agencies in charge of tax administration, which is not serious enough for examination for penal liability as an independent crime. In case this act consists of all elements for it to constitute another crime, in addition to tax evasion, the offender shall be examined for penal liability for such crime.

Article 2. Regarding the crime of illegal printing, distribution and trading of invoices and receipts of state budget remittances (Article 164a of the Penal Code)

1. Invoices and receipts of state budget remittances include:

a/ Export invoices used in the export of goods and services abroad or into non-tariff zones; value-added invoices; invoices on sale of goods in inland Vietnam for use by value-added tax declarants; and other invoices, including stamps, tickets, cards and insurance premium receipts, and air freight receipts; international freight vouchers; and receipts of banking service charges;

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LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency