THE MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom - Happiness
No. 2538/QD-BTC
Hanoi, November 17, 2008
 
DECISION
CORRECTING THE FINANCE MINISTRYS CIRCULAR No. 61/ 2007/TT-BTC OF JUNE 14, 2007, GUIDING THE HANDLING OF TAX-LAW VIOLATIONS
THE MINISTRY OF FINANCE
Pursuant to the November 12, 1996 Law on Promulgation of Legal Documents and the December 16, 2002 Law Amending and Supplementing a Number of Articles of the Law on Promulgation of Legal Documents;
Pursuant to the Governments Decree No. 104/2004/ND-CP of March 23, 2004, on CONG BAO of the Socialist Republic of Vietnam, and Decree No.161/2005/ND-CP of December 27, 2005;
Pursuant to the Governments Decree No. 77/2003/ND-CP of July 1, 2003. defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the General Director of Taxation,
DECIDES:
Article 1. To correct Point 5.3, Section I, Part B of the Finance Ministers Circular No. 61/2007/ TT-BTC of June 14, 2007, guiding the handling of tax-law violations as follows:
- Printed:
a/ A fine of VND 1,100.000 shalI be imposed on taxpayers who supply legal invoices or documents of lots of transported goods within 12 hours....
b/ A fine of VND 1,650,000 shall be imposed on taxpayers who supply legal invoices or documents of lots of transported goods after 12 hours to 24 hours.
c/ A fine of VND 3,000,000 shall be imposed on taxpayers who supply legal invoices or documents of lots of transported goods after 24 hours, ...