On 27/5/2016, the Government issued Decree No.49/2016/ND-CP amending and supplementing some articles of Decree No.109/2013 /ND-CP dated on 24/09/2013 on penalties for administrative violations against regulations on management of prices, fees, charges and invoices.
Regarding the forms and principles apply, amend and supplement Points d and đ, Clause 1, Article 3 as follows: Dispossession of the valuation officer’s practicing card; suspension of the provision of valuation services for a definite term; suspension of the training in valuation techniques for a definite term; suspension of the right to print invoices or the right to create electronic invoices; suspension of invoice printing.
Compulsory remittance of the money earned from the improper establishment, use, accounting and carry forward to the Price stabilization fund to the Price stabilization fund; remittance of the money earned from the violations to government budget; return of the difference between the selling price and the prescribed price and all expenses arisen during the commitment of violations; termination of the application of selling prices or service prices prescribed by entities; compulsory declaration or registration of current prices as regulated; destruction or confiscation of materials that contain false information; invalidation of results specified in the valuation certificate; submission of reports to Ministry of Finance on training contents in valuation techniques; revocation and invalidation of certificates of training in valuation techniques; reimbursement of training expenses to learners; return of fees and charges to payers; destruction of invoices; implementation of procedures for invoice issuance as regulated.
On administrative violations in the field of price management, amendment, supplement Clause 6, 7 and 8 of Article 5 as follows:
- A fine of from VND 30,000,000 to VND 40,000,000 shall be applied for the establishment, use, carry forward or accounting of the Price stabilization fund in violation of the pricing law.
- A fine of from VND 40,000,000 to VND 60,000,000 shall be applied for failure to carry forward or establish the Price stabilization fund.
- Remedial measures: Compulsory remittance of the entire amount of money earned from the use, carry forward or accounting of the Price stabilization fund in improper manner as regulated in Clause 6 of this Article to the Price stabilization fund; Compulsory remittance of the entire amount of money earned from the improper establishment or failure to establish the Price stabilization fund and interests accrued from the balance of the Price stabilization fund (if any) as regulated in Clause 6 and Clause 7 of this Article; Properly do accounting of the Price stabilization fund for violations prescribed in this Decree.
Regards to violations of the construction, mining, use database of prices, national database of prices, supplements Article 15a as follows:
- A warning shall be applied for failure to provide and update price information, or failure to provide and update price information on a regular basis as regulated, or provision and posting of false information on price database or national price database A fine of from VND 1,000,000 to VND 5,000,000 shall be applied for any of the following violations: Any of violations prescribed in Clause 1 of this Article is committed or repeated in multiple times; Use price information retrieved from the price database or the national price database for any purpose other than those permitted by the competent agency in charge of managing such price database.
- A fine of from VND 5,000,000 to VND 10,000,000 shall be applied for illegal access/infiltration or planning for access/infiltration into the price database and the national price database for the purpose of destruction or change of data and structure of software programs thereof.
About violations against regulations on announcement of collection of fees and charges.
- A fine of from VND 2,000,000 to VND 5,000,000 shall be applied for any of the following violations: Failure to announce policies on collection of fees and charges as regulated; Posting or announcing the collection of fees and charges in improper and unclear manner which make payers confused.
About violations against regulations on payment of fees and charges.
- A warning shall be imposed for failure to adhere to notice of payment of fees and charges granted by a competent agency.
- A fine of from 01 to 03 times the payable amounts shall be applied for frauds or evading payment of fees and charges as regulated. The maximum fine is VND 50,000,000.
- Remedial measures: Compel payment of payable fees and charges as regulated.
Amending and supplementing a number of articles on the ancient regulations of administrative violations in the field of managing invoices, add Point g to Clause 3 of Article 38 as follows:
- A fine of from VND 4,000,000 to VND 8,000,000 shall be applied for any of the following violations:
Issuing invoices at improper times according to legislation on invoices for goods and services;
Failing to issue invoices in numerical order as prescribed;
The date specified in an invoice issued is before the date on which the invoice is bought from a tax agency;
The invoice issued is not given to the buyer, except for the cases where the buyer refuses to take the invoice with a certification recorded in such invoice or the invoice is issued according to the list of invoices;
Failing to make the list of invoices or a general invoice as regulated by the legislation on invoices for goods and services;
Failing to issue correct types of invoices as regulated by the legislation on invoices for goods and services, and such wrong invoices are given to buyers or summarized in tax statements.
Losing, burning or destroying printed invoices, which are not yet issued, or are issued (copies for buyers) but buyers cannot receive relevant invoices, or issued according to the list of invoices for retailing goods and services, except for the cases where invoices are lost, burned or destroyed due to natural disasters, conflagration or other force majeure.
In case of losing, burning or destroying an invoice issued (the copy for buyer), if the seller and buyer have made a written record of such event, the seller has submitted tax statements, paid payable tax amounts in full, has made contract/documents proving such sale of goods, and have one mitigating factor, a minimum fine of the fine bracket shall apply; a warning shall be issued if having two mitigating factors or more.
If an invoice is lost, burned or destroyed, except for the copy delivered to buyer, within the storage period, the law on accounting shall apply.
A seller must not incur a fine if the lost invoice is found out (the copy for buyer) before a decision on imposition of penalty is made by the tax agency.
Make records on competence and administrative sanctions, Clause 5a added to Article 44 as follows:
- Chairman of the People's Committees at all levels within their jurisdiction stipulated in the Law on Administrative Violations handled by competent administrative sanctions on the invoice as specified in this Decree.
- Chairman of the commune-level People's Committees have the right to: Issue warnings; Impose a fine up to VND 5,000,000.
- Chairman of the district People's Committee has the right: Issue warnings; Impose a fine up to VND 25,000,000; Enforce remedial measures specified in this Decree.
- Chairman of the provincial People's Committee has the right: Issue warnings; Impose a fine up to VND 50,000,000; Enforce remedial measures specified in this Decree.
This Decree shall take effect from the date of 08/01/2016. Other regulations on sanctioning of administrative violations in the field of State management of prices, fees and charges and the bill is not specified in this Decree shall comply with the provisions of the Law on Handling of Administrative Violations and Decree No. 109/2013 / ND-CP dated 09/24/2013.
The consideration of administrative violations against prices, fees, charges and invoices that are committed before the effective date of this Decree shall not comply this Decree but regulations that are promulgated at the time when such violations are committed shall apply.
If the penalty imposed for an administrative violation regulated in this Decree is lighter than penalties regulated in previous Decrees for the same violation, regulations in this Decree shall apply. Violations incurred before the effective date of this Decree, which have been recorded in writing but competent agencies did not grant decisions on imposition of penalties or complaints against decisions on imposition of penalties by competent agencies are in consideration, penalties in this Decree shall also be applied.
Le Thi Diem Quynh
(Source: Agency for Business Registration)