THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 41/2004/TT-BTC
Hanoi, May 18, 2004
 CIRCULAR
100/2004/ND-CP OF FEBRUARY 25, 2004 PRESCRIBING THE SANCTIONING OF ADMINISTRATIVE VIOLATIONS IN THE TAX DOMAIN
Pursuant to July 2, 2002 Ordinance No. 44/2002/PL-UBTVQH10 of the Standing Committee of the National Assembly of the Socialist Republic of Vietnam on handling of administrative violations;
Pursuant to the Government’s Decree No.100/2004/ND-CP of February 25, 2004 prescribing the sanctioning of administrative violations in the tax domain;
Pursuant to the Government’s Decree No.134/2003/ND-CP of November 14, 2003 detailing the implementation of a number of articles of the 2002 Ordinance on Handling of Administrative Violations;
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;
The Finance Ministry hereby provides specific implementation guidance as follows:
A. GENERAL PROVISIONS
I. SCOPE AND SUBJECTS OF APPLICATION
Vietnamese and foreign individuals, agencies or organizations (hereinafter referred collectively to as individuals and organizations) that commit acts of intentionally or unintentionally violating the provisions of tax legislation, which are not crimes, must be sanctioned for administrative violations in the tax domain under the provisions of this Circular, except otherwise provided for by international agreements which Vietnam has signed or acceded to.

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