This Decree provides for administrative violations, sanctioning forms, sanctioning levels, remedial measures, competence to impose penalties, competence to make administrative violation records and a number of sanctioning procedures. administrative violations of tax, invoices.
This Decree does not apply to administrative violations of fees and charges; administrative violations of tax on exported and imported goods collected by the customs authority and violated regulations on tax registration procedures, violations of regulations on notification of business suspension, notification to report on the continued business operation ahead of time with the business registration agency, the cooperative registration agency of the organizations and individuals that carry out tax registration together with the enterprise registration, the registration of cooperatives, Business Registration.
1. Tax administrative violations
Administrative tax violation is an act of error committed by an organization or individual violating the law on tax administration, tax law and other revenues (land use levy; land rent, water surface rent; mineral mining right fee; water resource exploitation right fee; remaining after tax profit after setting up funds of enterprises with 100% charter capital held by the State; dividends, profits divided by the state capital invested in joint-stock companies or limited liability companies with two or more members) that is not a crime and must be administratively sanctioned according to the law. .
2. Administrative violations on invoices
Administrative violations on invoices mean the acts of errors committed by organizations or individuals violating the provisions of the law on invoices but not being crimes and according to law provisions must be sanctioned for violations. main.
3. Tax evasion amount
The evaded tax amount is the amount of tax payable to the state budget in accordance with the tax law, which the taxpayer is discovered and identified in the administrative violation record and inspection record ( Tax Inspection.
4. Guiding documents of tax offices related to contents of determination of tax obligations
Guiding documents of tax authorities related to contents of tax liability determination are administrative documents issued by tax authorities at all levels to guide one or more taxpayers to fulfill tax obligations in a particular situation. can.
5. The tax agency's handling decisions are related to the contents of the taxpayer's determination of tax obligations
A tax agency's handling decision related to the taxpayer's tax liability determination is a tax refund handling decision, for case of examination before tax refund; tax exemption or reduction decisions; decisions on extension of tax declaration submission; to handle the deductible or refundable value-added tax amount or the loss transferred later on the decision on sanctioning the administrative violation or the decision to apply remedial measures.
6. The starting date is counted past the time limit in Articles 10, 11, 13, 14 and 19 of this Decree
The starting date is counted past the time limit in Articles 10, 11, 13, 14 and 19 of this Decree is the first day after the deadline to fulfill the responsibilities and obligations of organizations and individuals in accordance with the law on tax administration. In the event of an extension, the start date of the overdue deadline is the first day after the deadline date of the extension.
7. The case had many complicated details
The case with many complicated details is the case discovered through tax inspection and examination at the taxpayer's office; cases need consultation from specialized agencies and organizations; cases that make false declarations leading to insufficient tax payable or increase in exempt, reduced, refunded, or tax evaded tax amounts.
8. The incident was particularly serious
A particularly serious case is a case with false declarations leading to insufficient tax payable or increased tax refunded or acts of tax evasion for three or more consecutive tax periods.
9. Date of discovery of violation
The date of detecting the act of violation is the date a competent person on public duty makes a record recording the administrative violation of the person sanctioned for an administrative tax or invoice violation.
What businesses need to do to avoid penalties for administrative violations of tax and invoices
1. Reviewing administrative violations of tax and invoices specified in the Decree to build a management system to help avoid arising penalties.
2. Avoid aggravating behavior, serious violations
3. Avoid tax evasion-related behaviors
4. Make a quarterly checklist of tax issues to avoid violations.