THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 106/2003/ND-CP
Hanoi, September 23, 2003
 DECREE
PRESCRIBING THE SANCTIONING OF ADMINISTRATIVE VIOLATIONS IN THE FIELD OF CHARGE AND FEE
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the July 2, 2002 Ordinance on Handling of Administrative Violations ;
Pursuant to the August 28, 2001 Ordinance on Charges and Fees;
At the proposal of the Finance Minister,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.- Regulation scope
1. This Decree prescribes the sanctioning of administrative violations in the field of charge and fee.
2. The administrative violations in the field of charge and fee, prescribed in this Decree, include:
a) Violation of regulations on competence to prescribe charges, fees;
b) Violation of regulations on registration, declaration, collection and payment of charges and fees;
c) Violation of regulations on charge and fee collection levels;
d) Violation of regulations on order and procedures of elaborating and reporting on charge collection plans;