THE MINISTRY OF FINANCE
Circular No. 166/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance on penalties for administrative violations pertaining to taxation
Pursuant to the Law on Tax administration dated November 29, 2006;
Pursuant to the Law on the amendments to the Law on Tax administration dated November 20, 2012;
Pursuant to the Law on Penalties for administrative violations dated June 20, 2012;
Pursuant to the Government's Decree No. 129/2013/NĐ-CP dated October 16, 2013 on penalties for administrative violations pertaining to taxation and enforcement of administrative decisions on taxation;
Pursuant to the Government's Decree No. 109/2013/NĐ-CP dated September 24, 2013 on penalties for administrative violations pertaining to management of prices charges, and invoices;
Pursuant to the Government's Decree No. 118/2008/NĐ-CP dated November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the request of the Director of the General Department of Taxation,
The Minister of Finance promulgates a Circular on penalties for administrative violations pertaining to taxation (hereinafter referred to as tax offenses).
Chapter I
GENERAL PROVISIONS
Article 1. Scope and regulated entities
1. This Circular deals with penalties for administrative violations pertaining to taxation according to the Law on Tax administration, the Law on Penalties for administrative violations, and Government's Decree No. 129/2013/NĐ-CP dated October 16, 2013 on penalties for tax offenses and enforcement of administrative decisions on taxation.
2. Every organization and individual that commits tax offenses (hereinafter referred to as violators), whether deliberately or unintentionally, shall incur administrative penalties in accordance with the Law on Tax administration, the Law on the amendments to the Law on Tax administration (hereinafter referred to as the Law on Tax administration), and the Government's Decree No. 129/2013/NĐ-CP. Entities incurring penalties are:
a) Taxpayers that commit tax offenses.
b) Credit institutions defined by the Law on credit institutions (hereinafter referred to as credit institutions) that commit tax offenses.
c) Relevant entities.
3. Tax offenses include:
a) Tax offenses committed by taxpayers:
Failure to follow tax procedures: late submission of applications for tax registration, late notification of changes to information in applications for tax registration; provision of insufficient information in the application for tax registration; late submission of tax declarations; violations against regulations on provision of information pertaining to determination of tax liability; failure to comply with decisions on tax inspection or enforcement of administrative decisions on taxation.
Understatement of tax payable, overstatement of refundable tax.
Tax evasion, tax avoidance.
b) Tax offenses committed by credit institutions and relevant entities:
Concealment of tax evasion or tax avoidance;
Failure to implement decisions on enforcing administrative decisions on taxation;
Failure to provide information or provision of incorrect information pertaining to determination of tax liabilities of taxpayers; accounts of taxpayers at credit institutions or State Treasuries as prescribed by the Law on Tax administration.
