VietnameseOfficial Dispatch No. 757/TCT-PC dated March 06, 2009 of the General Department of Tax on the handling of tax-related administrative violations in case taxpayers declare tax and determine their tax obligations improperly due to tax offices’ guidance
ATTRIBUTE
Official Dispatch No. 757/TCT-PC dated March 06, 2009 of the General Department of Tax on the handling of tax-related administrative violations in case taxpayers declare tax and determine their tax obligations improperly due to tax offices’ guidance
| Issuing body: | General Department of Taxation | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 757/TCT-PC | Signer: | Dang Hanh Thu |
| Type: | Official Dispatch | Expiry date: | Updating |
| Issuing date: | 06/03/2009 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Administrative violation , Tax - Fee - Charge |
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Effect status: Known
GENERAL DEPARTMENT OF TAXATION ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- |
No. 757/TCT-PC | Hanoi, March 6, 2009 |
OFFICIAL LETTER
ON THE HANDLING OF TAX-RELATED ADMINISTRATIVE VIOLATIONS IN CASE TAXPAYERS DECLARE TAX AND DETERMINE THEIR TAX OBLIGATIONS IMPROPERLY DUE TO TAX OFFICES’ GUIDANCE
To: Provincial-level Tax Departments
The General Department of Taxation has recently received enterprises’ opinions that some tax offices promulgated decisions to sanction tax-related administrative violations on taxpayers that declared tax and determined their tax obligations improperly due to tax offices’ guidance. Concerning this issue, the General Department of Taxation provides the following guidance:
Pursuant to:
- Clause 2, Article 3 of the 2002 Ordinance on Handling of Administrative Violations:
“2. Individuals or organizations shall be administratively sanctioned only when they commit administrative violations prescribed by law.”
- Clauses 1 and 2, Article 2 of the Government’s Decree No. 98/2007/ND-CP of June 7, 2007, providing for the handling of violations of the tax law and enforcement of tax-related administrative decisions:
“1. All violations of the tax law must be detected and immediately stopped. Violations of the tax law must be handled in a prompt, public, transparent and thorough manner. All consequences caused by violations of the tax law must be overcome in accordance with law.
2. Individuals or organizations shall be handled only when they commit tax-related violations provided for in laws, ordinances and legal documents on tax…”
- Clause 3, Article 6 of Decree No. 98/2007/ND-CP of June 7, 2008:
“3. Remedies:
Apart from the sanctions specified in this Article, taxpayers that violate the provisions of Section 2 of this Chapter may also be subject to the following remedies:
a/ Forcible remittance of tax arrears, deficient tax amounts, evaded tax amounts or fraudulent tax amounts into the state budget if the statute of limitations specified in Article 5 of this Decree has expired.”
Pursuant to the above provisions and provisions on the sanctioning of acts of late tax payment; or acts of untruthful declaration resulting in deficient payable tax amounts or higher refundable tax amounts under Articles 12 and 13 of Decree No. 98/2007/ND-CP, in case taxpayers declare tax or determine their tax obligations improperly due to tax offices’ guidance, resulting in the declaration of deficient tax amounts under law, such must be regarded as the fault of tax offices. In this case, tax offices shall correct their fault by retrospectively collecting deficient tax amounts under regulations and identify persons responsible for handling tax-related administrative violations as follows:
1. They may not sanction acts of late tax payment and acts of untruthful declaration resulting in deficient payable tax amounts if:
- Taxpayers have themselves declared, adjusted and remitted deficient tax amounts into the state budget.
- Tax offices have carried out examination or made records of working with taxpayers to re-determine their tax obligation, and taxpayers have remitted deficient tax amounts into the state budget under tax offices’ notices.
2. They shall sanction acts of late tax payment in case they have made records of working with taxpayers to re-determine their tax obligation and notified taxpayers to remit deficient tax amounts into the state budget but the latter failed to comply with tax offices’ notices.
The time for calculating a fine for late tax payment starts from the date of expiration of the tax payment time limit indicated in the tax office’s tax payment notice.
3. In case taxpayers declare deficient tax amounts due to tax offices’ guiding documents, tax offices shall define their responsibilities or responsibilities of related tax officers for handling under Part C of the Finance Ministry’s Circular No. 61/2007/TT-BTC, guiding the handling of violations of the tax law.
Provincial-level Tax Departments shall review and re-examine cases in which sanctioning decisions were issued on and after July 1, 2007, and, if detecting cases of sanctioning administrative violations incompliant with this Official Letter, re-handle these cases in accordance with this Official Letter.
The General Department of Taxation notifies the above guidance to provincial-level Tax Departments for information and compliance.-
DIRECTOR GENERAL OF TAXATION Dang Hanh Thu |
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