THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 06/2004/TT-BTC
Hanoi, February 4, 2004
 
 CIRCULAR
GUIDING THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE NO. 106/2003/ND-CP OF SEPTEMBER 23, 2003 PRESCRIBING THE SANCTIONING OF ADMINISTRATIVE VIOLATIONS IN THE FIELD OF CHARGES AND FEES
Pursuant to the Government’s Decree No.57/2002/ND-CP of July 24, 2002 detailing the implementation of the Ordinance on Charges and Fees;
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;
Pursuant to the Government’s Decree No.106/2003/ND-CP prescribing the sanctioning of administrative violations in the field of charges and fees (hereinafter called Decree No.106/2003/ND-CP for short),
The Finance Ministry hereby guides the implementation thereof as follows:
 
I. GENERAL PROVISIONS
1. Regulation scope:
This Circular shall apply to acts of administrative violation in the field of charges and fees, which are prescribed in Clause 2, Article 1 of Decree No.106/2003-ND-CP, including:
a) Violation of the regulations on competence to prescribe charges and fees;
b) Violation of the regulations on registration, declaration, collection and remittance of charges and fees;