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Official Dispatch No. 1809TCT/PC-CS of June 13, 2005, on sanctioning of administrative violations in the accounting domain

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Official Dispatch No. 1809TCT/PC-CS of June 13, 2005, on sanctioning of administrative violations in the accounting domain
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Official Dispatch No. 1809TCT/PC-CS of June 13, 2005, on sanctioning of administrative violations in the accounting domain
Issuing body: General Department of TaxationEffective date:
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Official number:1809/TCT/PCCSSigner:Pham Duy Khuong
Type:Official DispatchExpiry date:Updating
Issuing date:13/06/2005Effect status:
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Effect status:
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MINISTRY OF FINANCE
GENERAL DEPARTMENT OF TAXATION
-------
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
---------
No. 1809/TCT/PCCS
Hanoi, June 13, 2005
 
OFFICIAL LETTER
ON SANCTIONING OF ADMINISTRATIVE VIOLATIONS IN THE ACCOUNTING DOMAIN
To: The Tax Department of Ba Ria-Vung Tau province
In reply to Official Letter No. 1544 CT-THDT of May 13, 2005, of the Tax Department of Ba Ria-Vung Tau province, inquiring about the competence to sanction administrative violations in the accounting domain, the General Department of Taxation gives the following opinion:
Article 21 of the Government's Decree No. 185/2004/ND-CP of November 4, 2004, on sanctioning of administrative violations in the accounting domain, does not stipulate tax officers' or tax inspectors' competence to sanction administrative violations in the accounting domain.
Therefore, until it is otherwise stipulated by the Government, tax officers on duty who detect subjects that commit administrative violations in the accounting domain, not resulting in tax evasion, must make dossiers thereon and submit them to heads of their managing agencies in order to carry out the procedures for reference of the cases to agencies with administrative violation-sanctioning competence specified in Article 21 of Decree No. 185/2004/ND-CP and Clause 3, Article 42 of the 2002 Ordinance on Handling of Administrative Violations, for handling. Accounting-related violations leading to tax under-declaration shall be subject to administrative sanctions in the tax domain according to the provisions of Decree No. 100/2004/ND-CP.
The General Department of Taxation hereby notifies the Tax Department of Ba Ria-Vung Tau province thereof for implementation.
 

 
FOR THE GENERAL DIRECTOR OF TAXATION
DEPUTY GENERAL DIRECTOR




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

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