Nội dung toàn văn Decision No. 2538/QD-BTC of November 17, 2008, 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 | SOCIALIST REPUBLIC OF VIET NAM
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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, ...
- Corrected as follows:
a/ A fine of VND 1,100,000 shall be imposed on taxpayers who fail to 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 fail to 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 fail to supply legal invoices or documents of lots of transported goods after 24 hours,....
Articles 2. This Decision takes effect on the date of its signing.
| FOR THE FINANCE MINISTER |
