| THE GOVERNMENT ------------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness -------------- |
| 100/2004/ND-CP | Hanoi, February 25, 2004 |
DECREE
PRESCRIBING THE SANCTIONING OF ADMINISTRATIVE VIOLATIONS IN TAX DOMAIN
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to tax laws and tax ordinances;
Pursuant to the July 2, 2002 Ordinance on Handling of Administrative Violations;
At the proposal of the Finance Minister,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.- Regulation scope and objects
This Decree prescribes the sanctioning of administrative violations in the tax domain against individuals, agencies and organizations (hereinafter referred collectively to as individuals and organizations) that commit acts of intentionally or unintentionally violating law provisions on tax, which are not crimes and, under the provisions of this Decree, must be administratively sanctioned, except otherwise provided for by the international treaties which Vietnam has signed or acceded to. The tax-related administrative violations shall include:
1. Violation of the regulations on tax registration, tax declaration, tax elaboration, payment and settlement;
2. Violation of the regulations on collection and remittance of tax and fine money;
3. Violation of the regulations on tax-related examination and inspection;
4. Acts of tax evasion.
