Decree 102/2021/ND-CP on penalties for administrative violations in the fields of taxation, invoices, accounting and auditing

DECREE

AMENDING AND SUPPLEMENTING SOME ARTICLES OF DECREES ON PENALTING FOR ADMINISTRATIVE VIOLATIONS IN THE REGION OF TAX, INVOICES; CUSTOM; INSURANCE BUSINESS, LOTTERY BUSINESS; MANAGEMENT AND USE OF PUBLIC ASSETS; PRACTICE SAVE, ANTI-WASTE; NATIONAL RESERVATION; STATE TREASURY; ACCOUNTANT, INDEPENDENT AUDIT

Pursuant to the Law on Government Organization dated June 19, 6;

Pursuant to the November 22, 11 Law on Amending and Supplementing a Number of Articles of the Law on Government Organization and the Law on Organization of Local Governments;

Pursuant to the June 20, 6 Law on Handling of Administrative Violations;

Pursuant to the November 13, 11 Law amending and supplementing a number of articles of the Law on Handling of Administrative Violations;

Pursuant to the Law on Tax Administration dated June 13, 6;

Pursuant to the June 23, 6 Customs Law;

Pursuant to the June 21, 6 Law on Management and Use of Public Property;

Pursuant to the November 26, 11 Law on thrift practice and waste prevention;

Pursuant to the National Reserve Law dated November 20, 11;

Pursuant to the June 20, 11 Accounting Law;

Pursuant to the Law on Independent Audit dated March 29, 3;

Pursuant to the December 09, 12 Law on Insurance Business;

Pursuant to the June 14, 6 Law amending and supplementing a number of articles of the Law on Insurance Business and the Law on Intellectual Property;

Pursuant to the Decree No. 87 / 2017 / ND-CP dated 26 / 7 / 2017 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Minister of Finance;

The Government promulgates a Decree amending and supplementing a number of articles of the Decrees on sanctioning of administrative violations in the field of taxes and invoices; custom; insurance business, lottery business; management and use of public property; practice thrift, fight waste; national reserve; State Treasury; independent accountant.

Chapter I

AMENDMENTS AND SUPPLEMENTS OF DECREES TO PENALTY ADMINISTRATIVE VIOLATIONS IN THE REGION OF TAX, INVOICES; CUSTOM; INSURANCE BUSINESS, LOTTERY BUSINESS; MANAGEMENT AND USE OF PUBLIC ASSETS; PRACTICE SAVE, ANTI-WASTE; NATIONAL RESERVATION; STATE TREASURY; ACCOUNTANT, INDEPENDENT AUDIT

Article 1. Amendments and supplements to a number of articles of the Government's Decree No. 125/2020/ND-CP dated October 19, 10 providing for penalties for administrative violations on taxes and invoices

1. Point a, Clause 1, Article 8 is amended as follows:

“a) The statute of limitations for sanctioning administrative violations on invoices is 02 years.”

2. To amend and supplement Clause 2, Article 22 as follows:

"2. A fine ranging from VND 20.000.000 to VND 50.000.000 shall be imposed for giving or selling invoices, except for the acts specified in Clause 1 of this Article.”

3. Point h is added to Clause 4, Article 24 as follows:

“h) Invoice making does not include all the required information on the invoice as prescribed.”

4. To amend and supplement Clauses 3 and 4, Article 26 as follows:

“3. A fine ranging from VND 4.000.000 to VND 8.000.000 shall be imposed for one of the following acts:

a) Losing, burning or damaging invoices that have been issued or purchased from tax authorities but have not yet been made;

b) Losing, burning or damaging the invoice that has been issued (remitted to the customer) during the course of use, the seller has declared and paid tax, and has documents, documents and vouchers proving the purchase and sale of goods. , service;

In case the buyer loses, burns or damages the invoice, there must be a record of the seller and the buyer recording the incident.

c) Losing, burning or damaging invoices that have been made but have not yet declared tax;

The parties involved must make a record of the loss, fire or damage of the invoice.

4. A fine ranging from VND 5.000.000 to VND 10.000.000 shall be imposed for losing, burning, or damaging invoices already made or declared during use or during storage, except for the case specified in Clause 1 of this Article. Clauses 2, 3, XNUMX of this Article.”

5. To amend and supplement Point b, Clause 2, Article 42 as follows:

“b) During the period of consideration and decision to reduce or exempt fines;”

6. To amend and supplement Article 43 as follows:

“Article 43. Exemption and reduction of fines for tax and invoice administrative violations

1. Cases of exemption or reduction of fines for tax and invoice administrative violations; competence, order and procedures for exemption and reduction of fines for administrative violations of taxes and invoices comply with the provisions of Article 77 of the Law on Handling of Administrative Violations and Clause 38, Article 1 of the Law amending and supplementing a number of administrative violations. Articles of the Law on Handling of Administrative Violations and Clauses 2, 3, 4, 5 of this Article.

2. The maximum level of fines exemption or reduction is equal to the fine amount stated in the sanctioning decision and must not exceed the value of the damaged property or goods, after deducting the insured and compensated value (if any).

Taxpayers suffering damage in the event of force majeure specified in the Law on Tax Administration, the documents proving the value of damaged property and goods and the insured and compensated value are as follows:

a) A record of inventory and determination of the value of material damage made by the taxpayer or the taxpayer's lawful representative;

b) Minutes of determining the value of material damage of the organization with the function of valuation according to the provisions of law (the original or a copy notarized or authenticated), unless there is a compensation file. specified at point c of this clause;

c) Dossier of material damage compensation accepted by the insurance agency as prescribed by law (original or certified true copy) (if any);

d) The compensation liability file of the organization or individual subject to compensation as prescribed by law (the original or a notarized or authenticated copy) (if any).

3. Failing to exempt or reduce fines for administrative violations of taxes and invoices in cases where the sanctioning decision has been completely implemented.

4. In case fines are exempted or reduced, they are also entitled to corresponding exemption or reduction of fines for late payment.

5. Taxpayers who have been exempted or reduced from fines but the competent authority or tax authority discovers that the exemption or reduction of fines is not in accordance with the provisions of this Article, the person competent to exempt or reduce fines shall issue a decision. decide to cancel or adjust the decision on exemption or reduction of fines. Tax authorities directly managing taxpayers shall have to collect into the state budget the improperly exempted or reduced fines and calculate late payment interest on the improperly exempted or reduced fines. The date of starting to calculate the late payment of fines entitled to exemption or reduction is not the exact date the sanctioned organization or individual submits a complete application for fine exemption or reduction.”

Article 2. Amending and supplementing a number of articles of the Government's Decree No. 128/2020/ND-CP dated October 19, 10 on penalties for administrative violations in the field of customs

1. To add Article 2a after Article 2 as follows:

“Article 2a. Principles of sanctioning administrative violations in the field of customs for repeated administrative violations

Organizations and individuals that commit administrative violations many times shall be sanctioned for each violation act, except for the following cases: committing each violation specified at Points a, b, d, Clause 1, Point a, Clause 3, Article 7; Clauses 1, 2, 3, Point d Clause 4, Points a, bc, d Clause 6 Article 8; Point a, Clause 1, Point b, Clause 2, Article 11 of this Decree on many declarations/documents included in the customs dossier at different times of customs declaration registration, detected at the same time but not yet detected. handling and the statute of limitations for handling has not yet expired, the administrative violation shall be sanctioned once for the violation, and at the same time apply the aggravating circumstances of the administrative violation many times to that act of administrative violation.”

2. To amend and supplement Article 4 as follows:

a) To amend and supplement Clause 2 as follows:

"2. The statute of limitations for sanctioning other violations in the field of customs shall comply with the provisions of Article 6 of the Law on Handling of Administrative Violations in 2012 and Clause 4, Article 1 of the Law amending and supplementing a number of articles of the Law. Handle administrative violations, except for the case specified in Clause 1 of this Article.

The time to calculate the statute of limitations for sanctioning administrative violations for other violations in the field of customs shall comply with Clauses 5 and 6 of this Article.”

b) To add Clauses 5 and 6 as follows:

“5. The violations are determined to have ended and the time of termination of violations is as follows:

a) For administrative violations specified in Article 7 of this Decree, the termination time is the time of carrying out customs procedures and submitting tax dossiers;

b) For administrative violations specified in Article 8 of this Decree, the termination time is the time of customs declaration registration; the time of submission of the cargo declaration, list of passengers and luggage declaration of the dossier of means of transport on exit, entry or in transit;

c) For administrative violations specified in Article 10 of this Decree, the time of termination is the time when people on exit or entry complete the customs declaration;

d) For the administrative violations specified at Point a, Clause 1, Article 11 of this Decree, the termination time is the time of submission, presentation or sending of documents in the customs dossier to the customs authority according to the provisions of this Decree. registered customs declaration;

dd) For the administrative violations specified at Point b, Clause 1, Article 11 of this Decree, the termination time is the time when the taxpayer makes amendments and supplements to the final settlement report;

e) For the administrative violations specified at Point c, Clause 2, Article 11 of this Decree, the termination time is the time the taxpayer submits the final settlement report;

g) For administrative violations specified at Point a, Clause 7, Article 11 of this Decree, the termination time is the time of declaration, submission and presentation of vouchers and documents to the customs authority;

h) For the administrative violations specified at Point b, Clause 7, Article 11 of this Decree, the termination time is the time to stop illegally using the login account and digital signature issued to the organization. , other individuals to carry out customs procedures;

i) For the administrative violations specified at Point c, Clause 7, Article 11 of this Decree, the termination time is the time to stop illegally accessing, falsifying or destroying the customs information system;

k) For administrative violations specified in Article 9; Clause 8 Article 11; Points b, c, dd, e, h, Clause 1, Article 14; Clause 1 Article 15; Article 16; Article 17; Article 18; Article 19; Article 20; Article 21; Article 22 of this Decree, the termination time is the time of customs declaration registration.

6. Administrative violations specified in this Decree that do not fall into the cases specified in Clause 5 of this Article shall be determined as violations being committed.”

3. Points dd and e are added after point d, Clause 3, Article 5 as follows:

“d) When imposing a fine, the specific fine level for an act of administrative violation specified in Articles 7, Article 8, Article 10, Article 11, Article 12, Article 13, Article 15, Article 16, Article 17, Article 18, Article 19, Article 20, Article 21, Article 22, Article 23, Article 24 and Clauses 1, 3, 4, Article 25 of this Decree is the average level of the fine bracket prescribed for acts there. If there are extenuating circumstances, each circumstance shall be entitled to a reduction of 10% of the average fine level of the fine bracket, but the fine level for such act must not be reduced by more than the minimum level of the fine bracket; if there are aggravating circumstances, each aggravating circumstance is counted as an increase of 10% of the average fine level of the fine bracket, but the fine level for such act must not exceed the maximum level of the fine bracket.

e) When determining the fine level for an administrative violation that has both aggravating circumstances and extenuating circumstances, the aggravating circumstances shall be reduced according to the principle that one extenuating circumstance is reduced by one. aggravation."

4. To amend and supplement Article 29 as follows:

“Article 29. Customs authority to sanction administrative violations

Director of Customs Sub-Department, Director of Customs Departments of provinces, inter-provinces and centrally-affiliated cities, Director of Anti-smuggling and Investigation Department, Director of Post-Clearance Inspection Department and Director of General Department of Customs has the power to impose penalties for acts of false declaration leading to a lack of payable tax amounts or an increase in the exempted, reduced, refunded or non-collected tax amounts; not paying taxes; a commercial bank's violation in failing to perform the responsibility to deduct money from the taxpayer's account into the state budget's account for the tax arrears of the taxpayer at the request of the agency. tax administration as prescribed at Points b, c, d, Clause 2, Article 138 of the Law on Tax Administration.

For other administrative violations, the sanctioning competence of customs is prescribed as follows:

1. Customs officers on official duty have the right to:

a) Caution;

b) A fine of up to VND 500.000 shall be imposed on individuals; a fine of up to 1.000.000 VND for organizations.

2. Team Leaders, Team Leaders of Customs Sub-Departments; The leader of the Control Team under the Customs Departments of provinces, inter-provinces and centrally-run cities; The team leader of the Post-Clearance Inspection Sub-Department has the right to:

a) Caution;

b) A fine of up to VND 5.000.000 shall be imposed on individuals; a fine of up to 10.000.000 VND for organizations.

3. Director of the Customs Sub-Department; The Director of the Post-Clearance Inspection Sub-Department, the Leader of the Control Team of the Customs Departments of provinces, inter-provinces and centrally-run cities; The Captain of the Criminal Investigation Team, the Captain of the Anti-Smuggling Control Team, the Captain of the Sea Control Squadron and the Captain of the Anti-Smuggling and Intellectual Property Rights Protection Team under the Anti-Smuggling and Investigation Department smuggle; The Director of the Post-Clearance Inspection Sub-Department under the Post-Clearance Inspection Department has the power to:

a) Caution;

b) A fine of up to VND 25.000.000 shall be imposed on individuals; a fine of up to VND 50.000.000 shall be imposed on organizations;

c) Confiscate exhibits of administrative violations with a value not exceeding VND 50.000.000 for individuals, VND 100.000.000 for organizations;

d) Apply remedial measures specified in this Decree.

4. The Director of the Anti-Smuggling and Investigation Department, the Director of the Post-Clearance Inspection Department under the General Department of Customs, and the Director of the Customs Departments of provinces, inter-provinces and centrally-run cities have the power to:

a) Caution;

b) A fine of up to VND 50.000.000 shall be imposed on individuals; a fine of up to VND 100.000.000 shall be imposed on organizations;

c) Confiscation of material evidences of administrative violations;

d) Apply remedial measures specified in this Decree.

5. The Director of the General Department of Customs has the right to:

a) Caution;

b) A fine of up to VND 100.000.000 shall be imposed on individuals; a fine of up to VND 200.000.000 shall be imposed on organizations;

c) Confiscation of material evidences of administrative violations;

d) Apply remedial measures specified in this Decree.”

5. To add Clause 2a, amend and supplement Clause 3, supplement Clause 3a and amend and supplement Clause 4, Article 30 as follows:

a) Add Clause 2a after Clause 2 as follows:

"2 a. The Captain of the Task Force on Drugs and Crime Prevention of the Task Force on Drugs and Crime has the right to:

a) Caution;

b) A fine of up to VND 10.000.000 shall be imposed on individuals; a fine of up to VND 20.000.000 shall be imposed on organizations;

c) Confiscate exhibits of administrative violations with a value not exceeding VND 20.000.000 for individuals, VND 40.000.000 for organizations;

d) Apply remedial measures specified at Point dd, Clause 5, Article 5 of this Decree.”

b) To amend and supplement Clause 3 as follows:

“3. The Commander of the Border Guard Station, the Captain of the Border Guard Squadron, and the Commander of the Commanding Officer of the Port Border Guard have the power to:

a) Caution;

b) A fine of up to VND 20.000.000 shall be imposed on individuals; a fine of up to VND 40.000.000 shall be imposed on organizations;

c) Confiscate exhibits of administrative violations with a value not exceeding VND 40.000.000 for individuals, VND 80.000.000 for organizations;

d) Apply remedial measures specified at Points a and dd Clause 5 Article 5 of this Decree.”

c) Add Clause 3a after Clause 3 as follows:

“3a. The leader of the Drug and Crime Task Force under the Drugs and Crime Prevention Department of the Border Guard Command has the power to:

a) Caution;

b) A fine of up to VND 50.000.000 shall be imposed on individuals; a fine of up to VND 100.000.000 shall be imposed on organizations;

c) Confiscate exhibits and means of administrative violations with a value not exceeding VND 100.000.000 for individuals and VND 200.000.000 for organizations;

d) Apply remedial measures specified at Points a, dd and e, Clause 5, Article 5 of this Decree.”

d) To amend and supplement Clause 4 as follows:

“4. Commanders of Provincial Border Guards, Chiefs of Border Guard Squadrons, and Directors of Drug and Crime Prevention Department under the Border Guard Command have the power to:

a) Caution;

b) A fine of up to VND 100.000.000 shall be imposed on individuals; a fine of up to VND 200.000.000 shall be imposed on organizations;

c) Confiscation of material evidences of administrative violations;

d) Apply remedial measures specified at Points a, dd and e, Clause 5, Article 5 of this Decree.”

6. Point c, Clause 4, Clause 5, Clause 6 of Article 31 shall be amended and supplemented as follows:

a) To amend and supplement Point c, Clause 4 as follows:

“c) Confiscate exhibits of administrative violations with a value not exceeding VND 40.000.000 for individuals, VND 80.000.000 for organizations;”

b) To amend and supplement Clause 5 as follows:

“5. Captain of the Coast Guard Squadron; The Commander of the Reconnaissance Delegation and the Chief of the Special Task Force on Drug Crime Prevention of the Vietnam Coast Guard Command has the power to:

a) Caution;

b) A fine of up to VND 30.000.000 shall be imposed on individuals; a fine of up to VND 60.000.000 shall be imposed on organizations;

c) Confiscate exhibits of administrative violations with a value not exceeding VND 60.000.000 for individuals, VND 120.000.000 for organizations;

d) Apply remedial measures specified at Points a and dd Clause 5 Article 5 of this Decree.”

c) To amend and supplement Clause 6 as follows:

“6. The Commander of the Coast Guard Region and the Director of the Legal and Professional Affairs Department under the Vietnam Coast Guard Command has the power to:

a) Caution;

b) A fine of up to VND 50.000.000 shall be imposed on individuals; a fine of up to VND 100.000.000 shall be imposed on organizations;

c) Confiscation of material evidences of administrative violations;

d) Apply remedial measures specified at Points a and dd Clause 5 Article 5 of this Decree.”

7. To amend and supplement the opening paragraph of Clause 4, the name of Clause 6, Point b, Point c Clause 6, Clause 9, Point dd, Point e Clause 10 Article 32 as follows:

a) Amend and supplement the opening paragraph of Clause 4 as follows:

“4. In case an administrative violation case involves many violations, the competence to sanction administrative violations is determined according to the following principles:

b) Amend and supplement the name of Clause 6 as follows: “Competence to sanction administrative violations of Customs”

c) To amend and supplement Points b and c, Clause 6 as follows:

“b) Team leaders, team leaders of Customs Sub-Departments; The leader of the Control Team under the Customs Departments of provinces, inter-provinces and centrally-run cities; The captain of the Post-Clearance Inspection Sub-Department has the power to impose penalties for administrative violations specified at Points a, b and d, Clause 1, Article 7; Clause 2 Article 7; Points a, b, c, d, dd, e, h, Clause 3, Article 7; Point c, Clause 4, Article 7; Clauses 1, 2, 3, 4 Article 8; Points a, b, c, d Clause 6 Article 8; Point a Clause 1, Point a Clause 2, Point a Clause 3, Point a Clause 5 Article 10; Clauses 1, 2, 3 Article 11; Clause 1 Article 12; Clause 1 Article 13; Clauses 1 and 2 Article 23; Clauses 1 and 2, Article 24 of this Decree;

c) The director of the Sub-department of Customs; The Director of the Post-Clearance Inspection Sub-Department, the Captain of the Control Team of the Customs Departments of provinces, inter-provinces and cities under central authority; The Captain of the Criminal Investigation Team, the Captain of the Anti-Smuggling Control Team, the Captain of the Sea Control Squadron and the Captain of the Anti-Smuggling and Intellectual Property Rights Protection Team under the Anti-Smuggling and Investigation Department smuggle; The Director of the Post-Clearance Inspection Sub-Department under the Post-Clearance Inspection Department has the authority to impose fines, additional penalties and apply remedial measures for administrative violations specified in Article 7. ; Article 8; Points a, b, c Clause 1, Clause 2, Clause 3, Point a, Clause 4, Points a, b, Clause 5, Article 10; Clauses 1, 2, 3, 4, 5, 6 Article 11; Points a, b, c Clause 8, Clause 9, Clause 10 Article 11; Clauses 1, 2, 3, 4, 5, 7, 8 Article 12; Clauses 1, 2, 3, 4, 7, 8 Article 13; Points a, b, c, d Clause 1, Clause 4, Clause 5 Article 15; Points a, b, c Clause 1, Clause 2, Clause 3 Article 16; Points a, b, c Clause 1, Clause 2, Clause 3 Article 17; Article 18 (except for cases where the fine level exceeds the competence of these titles); Article 19; Clauses 1, 2, 3, 7, 8 Article 20; Clauses 1, 2, 4, 5 Article 21; Clauses 1, 2, Points a, b, c, d, dd, e, g, Clause 3, Clause 4, Article 22; Article 23; Clauses 1 and 2 Article 24; Clauses 1, 3, 4, Article 25 of this Decree;”

d) To amend and supplement Clause 9 as follows:

“9. At locations along national borders where there is no customs organization, the Border Guards stationed in that area have the authority to impose fines, impose additional penalties and apply remedial measures as prescribed. in Article 30 of this Decree for the administrative violations in the customs domain specified in Article 13 of this Decree, specifically as follows:

a) Station commanders and captains of Border Guard soldiers on official duty have the power to impose penalties for violations specified in Clause 1, Article 13 of this Decree;

b) The captain of the Drug and Crime Task Force of the Drug and Crime Task Force has the power to impose penalties for administrative violations specified in Clause 1, Points a and b, Clause 2 of this Article. 7, Clause 8, Point d Clause 13, Article XNUMX of this Decree;

c) Border guard station commanders, border guards squadron captains, port border border guards commanding commanders have the authority to impose penalties for administrative violations specified in Clauses 1, 2, and 3 of this Article. 4, Clause 7, Clause 8, Points b and d Clause 13, Article XNUMX of this Decree;

d) The leader of the Drug and Crime Task Force under the Drug and Crime Prevention Department under the Border Guard Command has the power to impose penalties for administrative violations specified in Article 13 of Decree No. this provision;

dd) The commanders of the provincial Border Guard, the Chief of the Border Guard Squadron, the Director of the Drug and Crime Prevention Department under the Border Guard Command have the authority to impose penalties for violations. administrative regulations specified in Article 13 of this Decree.”

dd) To amend and supplement Points dd and e Clause 10 as follows:

“d) Captain of the Coast Guard Squadron; The Chief of the Reconnaissance Delegation and the Head of the Special Task Force for Drug Crime Prevention of the Vietnam Coast Guard Command have the authority to impose penalties for administrative violations specified in Clauses 1, 2, 3, 4, Points b, c, d, dd Clause 5, Clause 7, Points b, c and d Clause 8, Article 13 of this Decree;

e) The Commander of the Coast Guard Region, the Director of the Legal and Professional Affairs Department under the Vietnam Coast Guard Command, the Commander of the Vietnam Coast Guard has the authority to impose penalties for administrative violations specified in Clause 1 of this Article. Clauses 2, 3, 4, 5, 6, 7, 8, Points b, c and d Clause 13, Article XNUMX of this Decree.”

8. To add Article 33a after Article 33 as follows:

“Article 33a. Implement remedial measures

1. When an individual or organization takes the measure of forcing the removal out of the territory of the Socialist Republic of Vietnam or forcing the re-export of material evidences and means of administrative violations, the customs authority shall carry out the action. strictly supervise from the place where the infringing goods are kept to the border gate for re-export.

The monitoring results must be certified by the border gate Customs in writing or by other electronic methods and sent back to the customs authority that has issued the decision on sanctioning of administrative violations within 05 (five) days from the date of receipt. the date on which the infringing material evidences and means have been taken out of the Vietnamese territory or re-exported to keep the case file.

2. Measures to force the removal from the territory of the Socialist Republic of Vietnam or forcible re-export at the import border gate for material evidences and means of administrative violations shall be implemented as follows:

a) In case the material evidences and means of administrative violations are being kept at the border gate area, the customs authority must carry out close supervision to ensure that the material evidences and means of violation have been brought out at the border gate. import import. Monitoring results are recorded in the minutes for customs records;

b) In case the violation material evidences and means are no longer kept at the import border gate area, the customs authority shall closely supervise from the place where the violation material evidences and means are kept to the imported border gate for re-export. . The monitoring results must be certified by the border gate Customs in writing or by other electronic methods and sent back to the customs authority that has issued the decision on sanctioning of administrative violations within 05 (five) days from the date of receipt. the date on which the infringing material evidences and means have been taken out of the Vietnamese territory or re-exported to keep the case file.

3. When individuals or organizations take measures to force the transportation of goods in transit, port transfer, border-gate transfer, border-gate transfer, goods temporarily imported for re-export, right at the prescribed border-gate or route, The Sub-department of Customs where the goods are shipped is responsible for supervising the goods being transported and coordinating with the Customs Sub-Department of the border gate where the goods are transported to or related agencies to ensure that the goods are transported on the correct route. roads and border gates according to regulations.

4. When taking the measure of forcing the removal of packages and labels of goods that have changed due to violations, individuals and organizations that commit administrative violations can take action in the following forms: remove, cancel and must rework the original packaging and labels.

When taking measures to force the removal of infringing elements on goods labels before bringing goods out of the territory of the Socialist Republic of Vietnam, individuals and organizations that commit administrative violations may take the following actions: form: remove, remove, cancel the infringing elements on the goods label.

5. When taking measures to force destruction of goods and articles harmful to human health, domestic animals, plants and the environment, cultural products with harmful contents, individuals and organizations commit administrative violations. based on the properties and characteristics of goods and articles and requirements to ensure environmental hygiene, to destroy them in the following forms: using chemicals, using mechanical measures, destroying incineration, destroy burial, other forms as prescribed by law. The customs authority shall supervise the destruction directly or by other technical means (if any).

Individuals and organizations committing administrative violations that destroy goods and articles must make a destruction record according to the form promulgated together with the Decree detailing a number of articles and measures to implement the Law on Handling of Violations. administrative offense.

The destruction record must be signed by the participants in the destruction and the representative of the customs authority supervising the destruction. After destruction, the violating individual or organization must submit 01 destruction record and documents related to the destruction to the customs authority that has issued the decision to sanction the administrative violation, within 05 (XNUMX) years) days from the date of destruction.

6. When taking the measure of forcing the return of money equal to the value of material evidences which have been illegally consumed, dispersed or destroyed, individuals or organizations committing administrative violations shall return the same amount of money. written on the sanctioning decision.

7. Individuals or organizations that take the measure of forcing the full payment of evaded tax amounts or insufficient tax amounts; force to pay the tax amount already exempted, reduced, refunded or not collected correctly as stated in the decision on tax imposition to the State Treasury's account and submit 01 photocopy of the payment slip (if paying in cash) to the agency. The customs authority that has issued a decision to sanction an administrative violation shall monitor and keep the case file.

8. Individuals or organizations shall enforce the measure of forcing the stamp "Vietnam duty not paid" before displaying goods for sale at duty-free shops or before delivering them to purchasers in case the goods are shipped directly from the warehouse. store duty-free goods to purchasers. The position of stamping “Vietnam duty not paid” shall comply with the Government’s regulations on duty-free business.”

9. To amend and supplement Clause 1, Article 33 as follows:

"first. Procedures for sanctioning and executing decisions on sanctioning administrative violations in the field of customs shall comply with the provisions of Chapter III, Part Two, of the 1 Law on Handling of Administrative Violations and Clauses from 2012 to 29, Article 45 of the Law. amending and supplementing a number of articles of the Law on Handling of Administrative Violations; Chapter XIV, Section 1 Chapter XV Tax Administration Law 1; Chapter VII of Decree No. 2019/126/ND-CP dated October 2020, 19 of the Government detailing a number of articles of the Law on Tax Administration and this Decree.”

10. To amend and supplement Article 34 as follows:

“Article 34. Exemption and reduction of fines for administrative violations in the field of customs

The exemption or reduction of fines for administrative violations in the field of customs shall comply with the provisions of Article 77 of the Law on Handling of Administrative Violations and Clause 38, Article 1 of the Law amending and supplementing a number of articles of the Law on Handling of Violations. administration.”

Article 3. Amending and supplementing a number of articles of the Government's Decree No. 98/2013/ND-CP dated August 28, 8 on sanctioning of administrative violations in the field of insurance business and business The lottery has been amended and supplemented with a number of articles according to Decree No. 2013/48/ND-CP dated March 2018, 21 of the Government and Decree No. 3/2018/ND-CP dated November 80, 2019 of the Government. Government

1. To amend the name of Article 3, add Point c, Clause 2, and add Clauses 3, 4, and 5 of Article 3 as follows:

a) Amend the name of Article 3 as follows:

“Article 3. Sanctioning forms and statute of limitations for sanctioning administrative violations”

b) Add point c after point b clause 2 as follows:

“c) Principles of applying the form of deprivation of the right to use the Certificate of eligibility for lottery business with a definite time:

When determining the time limit for deprivation of the right to use the Certificate of eligibility for lottery business, for an violating organization that has both aggravating and extenuating circumstances, the aggravating circumstances shall be reduced according to the principle of one. extenuating circumstances are reduced to one aggravating circumstance.

The time limit for deprivation of the right to use a specific Certificate of Business Eligibility for an act of violation is the average of the time frame prescribed for that act. If there are extenuating circumstances, each extenuating circumstance may be reduced for 01 month but must not exceed the minimum limit of the time frame for deprivation of the right to use the Certificate of eligibility for lottery business; if there are aggravating circumstances, each aggravating circumstance shall be increased by 01 month but must not exceed the maximum level of the time frame for deprivation of the right to use the Certificate of eligibility for lottery business.”

c) To add Clause 3, Clause 4, Clause 5 after Clause 2, Article 3 as follows:

“3. Statute of limitations for sanctioning administrative violations in the insurance business:

a) The statute of limitations for sanctioning administrative violations in the insurance business is specified in Article 6 of the Law on Handling of Administrative Violations.

b) For an administrative violation in the field of insurance business being performed, the statute of limitations is counted from the date the person competent to perform official duties detects the violation. For an administrative violation that has ended, the statute of limitations is counted from the date of termination of the violation. The time of termination of violations to calculate the statute of limitations for sanctioning in the field of insurance business is the date of strict observance of legal provisions. In case the date of the correct implementation of legal provisions cannot be determined, the time of termination of violations for calculating the statute of limitations for sanctioning administrative violations in the field of insurance business is the date of detecting violations.

The time of termination of violations to calculate the statute of limitations for sanctioning for a number of violations in Chapter II of this Decree is prescribed as follows:

– For acts of editing, deceiving or forging documents for dossiers for which establishment and operation licenses have been granted in Clause 1, Article 5 and Clause 1, Article 6 of this Decree, the time of termination of such acts shall be determined. violation is the date on which the licensed dossier is discovered to be erased, corrected and changed content;

- For acts of failing to issue internal processes and instructions as prescribed at Point b, Clause 3, Article 9, Point a, Clause 1, Article 12 of this Decree, the time of termination of violations is the date of implementation of the decision. carry out the process as prescribed by law;

- For acts of violating regulations on reporting regime specified at Point a, Clause 2, Article 18, Point e, Clause 3, Article 18, Point b, Clause 1, Article 21, and Point a, Clause 1, Article 32 of this Decree, the time termination of the violation is the date of making the report.

4. Statute of limitations for sanctioning administrative violations in the field of lottery business:

a) The statute of limitations for sanctioning administrative violations in the field of lottery business is 01 year.

b) For an administrative violation in the field of lottery business being performed, the statute of limitations is counted from the date the person competent to perform official duties detects the violation. For an administrative violation that has ended, the statute of limitations is counted from the date of termination of the violation. The time of termination of violations to calculate the statute of limitations for sanctioning a number of violations in Chapter 3 of this Decree is prescribed as follows:

- For acts of correction or erasure that change the contents of the Certificate of eligibility for business, the documents in the application file for being the lottery agent specified in Clause 1, Article 35 and Clause 1, Article 41 of the Decree No. If it is not possible to determine the date of correction or erasure, which changes the contents of the Certificate of eligibility for business, documents in the application file for being a lottery agent, the time to terminate the violation is the date on which the Certificate of eligibility for business was discovered to be modified, erased, and changed its contents;

– For the act of failing to develop and promulgate regulations detailing the process of organizing the withdrawal of lottery tickets that have not been sold all, failing to develop and publicly announce the rules of lottery drawing and opening prizes, failing to issue regulations on lottery tickets. Regulations on management and exploitation of data on computerized lottery business servers specified in Clause 1, Article 40, Clause 1, Article 44 and Clause 1, Article 49 of this Decree. promulgating regulations detailing the process of organizing the withdrawal of lottery tickets that have not been sold out, publicly announcing the lottery rules, promulgating the Regulation on management and data exploitation of the e-lottery business server. maths;

– For acts of violating regulations on reporting regime specified in Article 51 of this Decree, the time of termination of violations is the date of making reports.

5. Determination of the fine level for a specific act of administrative violation in case of many aggravating or extenuating circumstances:

a) When determining the fine level imposed on organizations or individuals that violate both aggravating and extenuating circumstances, the aggravating circumstances shall be reduced according to the principle that one extenuating circumstance is reduced by one. aggravation.

b) The specific fine level for an act of violation is the average level of the fine bracket prescribed for that act. If there are extenuating circumstances, each circumstance shall be entitled to a reduction of 10% of the average fine level of the fine bracket, but the fine level for such act must not be reduced by more than the minimum level of the fine bracket; if there are aggravating circumstances, each aggravating circumstance is counted as an increase of 10% of the average fine level of the fine bracket, but the fine level for such act must not exceed the maximum level of the fine bracket.”

2. To amend and supplement Point b, Clause 1, Article 19 as follows:

“b) Failure to comply with the rules, terms and fee schedule as prescribed by law;”

3. To add Article 33a after Article 33 as follows:

“Article 33a. Authority to make records of administrative violations in the field of insurance business

1. The titles mentioned in Article 33 of this Decree, when detecting administrative violations in the insurance business domain, have the authority to make records of administrative violations as prescribed.

2. Competent persons who are on official duty in the field of insurance business according to legal documents or administrative documents promulgated by competent agencies or persons must promptly make records of administrative violations. and transfer the minutes of administrative violations to the person with sanctioning competence for sanctioning.”

4. To amend and supplement Point d Clause 2 Article 33 as follows:

“d) Confiscate exhibits and means of administrative violations with a value not exceeding VND 100.000.000 for individuals, VND 200.000.000 for organizations;”

5. To add Article 51a after Article 51 as follows:

“Article 51a. Authority to make records of administrative violations in the field of lottery business

Persons with sanctioning competence specified in Article 52 of this Decree or competent persons on official duty who detect administrative violations in the field of lottery business are competent to make records of administrative violations. ”

6. Point c, Clause 2, Article 52 shall be amended and supplemented as follows:

“c) Confiscate exhibits and means of administrative violations with a value not exceeding VND 100.000.000 for individuals, VND 200.000.000 for organizations.”

Article 4. Amending and supplementing a number of articles of the Government's Decree No. 63/2019/ND-CP dated July 11, 7 on penalties for administrative violations in the field of property management and use labour; practice thrift, fight waste; national reserve; State Treasury

1. To amend and supplement Article 3 as follows:

“Article 3. Statute of limitations for sanctioning administrative violations

1. The statute of limitations for sanctioning administrative violations in the field of management and use of public property; practice thrift, fight waste; national reserve; State treasury specified in this Decree is 01 year. Particularly for administrative violations against public property being houses, land and infrastructural assets invested and managed by the State, the statute of limitations for sanctioning is 02 years.

2. The time limit for calculating the statute of limitations for sanctioning administrative violations in the field of management and use of public property is prescribed as follows:

a) For an administrative violation has ended, the statute of limitations is counted from the time the violation ends;

b) For administrative violations being performed, the statute of limitations is counted from the time of detecting violations;

c) Acts of administrative violation against regulations on investment and procurement of public property in Article 6 of this Decree shall be determined as an administrative violation which has ended in case the investment has been completed. invest, purchase assets and assign them to agencies, organizations and units for management and use; is determined to be an administrative violation being performed in the remaining cases;

d) An administrative violation against the provisions on renting property in Article 7 of this Decree shall be determined as an administrative violation which has ended in case the property has been leased and put into use; is determined to be an administrative violation being performed in the remaining cases;

dd) Acts of administrative violations against regulations on encroachment on working offices and non-business establishments specified in Article 11 of this Decree shall be determined as follows:

- Acts of organizations or individuals using adjacent land to move the boundary markers of the land parcel by themselves to expand the land area or build works encroaching on the space of the land area within the premises of the office or office. non-business operations of agencies, organizations or units are determined as administrative violations have ended in case the land area has been expanded or the encroachment works have been completed; is determined as an administrative violation being performed in the remaining cases.

- Acts of organizations and individuals arbitrarily using houses and land belonging to their offices, non-business establishments of agencies, organizations and units, which are determined as administrative violations being committed.

e) Acts of administrative violation in the field of management and use of public property being committed are those specified in Articles 8, 9, 10, 12, 13, 14, 15, 16, 17, 20, 21, 22, 23, 24, 25 and 26 of this Decree.

3. The determination of the administrative violation in progress and the administrative violation that has ended to calculate the statute of limitations for sanctioning administrative violations in the field of thrift practice and anti-wastefulness is prescribed as follows: :

a) An administrative violation specified in Clause 2, Article 31 of this Decree shall be determined as an administrative violation that has ended in case the asset purchase has been completed and delivered to an agency or organization. management and user organizations and units; is determined to be an administrative violation being performed in the remaining cases;

b) An administrative violation specified in Clause 1, Article 32 of this Decree shall be determined as an administrative violation that has ended in case the payment of money from the fund has been completed according to the wrong purposes, respecting only of the fund; is determined to be an administrative violation being performed in the remaining cases;

c) The administrative violation specified in Clause 2, Article 32 of this Decree shall be determined as an administrative violation that has ended in case the payment of money from the fund has been completed which is not in accordance with the standards and regulations, exceed the norms and unit prices as prescribed by law; is determined to be an administrative violation being performed in the remaining cases;

d) The violation specified in Clause 1, Article 33 of this Decree shall be determined as an administrative violation that has ended in case the act illegally obstructs the implementation of scientific research and application. technology, implementation of projects using recycled resources has been terminated; is determined to be an administrative violation being performed in the remaining cases;

dd) Acts of violation specified in Clause 2, Article 33 of this Decree shall be determined as an administrative violation which has ended in case the act of exploiting and using natural resources is not in accordance with plannings, plans and regulations. the program has terminated; is determined to be an administrative violation being performed in the remaining cases;

e) Acts of violation specified in Clause 1, Article 35 of this Decree shall be determined as finished administrative violations in case the act causes wastefulness in the management of the office, the establishment of public affairs. business has ended; is determined to be an administrative violation being performed in the remaining cases;

g) Violations against regulations on procurement of assets and supplies in state-owned one-member limited liability companies in Clauses 2 and 3, Article 36 of this Decree shall be classified as administrative violations. ended in the event that the asset purchase has been completed; is determined to be an administrative violation being performed in the remaining cases;

h) The current administrative violation in the field of savings is the violation specified in Clause 1, Article 31, Clause 1 and Clause 4, Article 36 of this Decree; acts of violation on management and use of capital in state-owned one-member limited liability companies specified in Clause 2, Article 36 of this Decree; acts of violation in the management and use of properties and supplies specified in Clauses 2 and 3, Article 36 of this Decree.

4. The determination of the administrative violation in progress, the administrative violation that has ended for calculation of the statute of limitations for sanctioning administrative violations in the field of national reserve is prescribed as follows:

a) Administrative violations that are determined to be being performed are administrative violations specified in Articles 41, 42, and 47, and Points b and c, Clause 3, Article 48, and Article 49 of this Decree. ;

b) Except for the administrative violations mentioned in point a of this clause, the remaining administrative violations are determined as finished administrative violations.

5. The time when administrative violations in the field of state treasury is determined to have ended is prescribed as follows:

a) For administrative violations specified in Article 54, Article 57, Article 58, Article 59, Article 60 of this Decree: the end time is the time of submission of dossiers and documents at the State Treasury. ;

b) For administrative violations specified in Article 55, Article 56, Article 61 of this Decree: the end time is the time when the State Treasury receives the conclusion of the criminal procedure-conducting agency. about the violation without any criminal signs.”

2. To amend and supplement Clause 7, Article 4 as follows:

“7. Organizations and individuals sanctioned for administrative violations under the provisions of this Decree may not use state budget money or money derived from the state budget to pay fines and remedy consequences caused by their violations. their crimes, except for the case specified in Clause 8, Article 37 of the Government's Decree No. 10/2021/ND-CP dated February 09, 02 on management of construction investment costs."

3. To amend and supplement Article 5 as follows:

“Article 5. Application of fines

1. The fine level specified in Section 1, Section 2, Section 3 and Section 4 Chapter II, Section 1 Chapter III, Section 1 Chapter IV, Section 1 and Section 2 Chapter V of this Decree is the fine level specified for administrative violations of the organization; For the same act of administrative violation, the fine level imposed on an individual is equal to half of the fine level imposed on an organization (except for the provisions in Articles 1, 2, and 17 of this Decree).

2. When imposing a fine, the specific fine level for an act of administrative violation is the average level of the fine bracket prescribed for that act. If there are extenuating circumstances, each circumstance shall be entitled to a reduction of 10% of the average fine level of the fine bracket, but the fine level for such act must not be reduced by more than the minimum level of the fine bracket; if there are aggravating circumstances, each aggravating circumstance is counted as an increase of 10% of the average fine level of the fine bracket, but the fine level for such act must not exceed the maximum level of the fine bracket.

3. When determining the fine level for an administrative violation involving both aggravating circumstances and extenuating circumstances, the aggravating circumstances shall be reduced according to the principle that one extenuating circumstance is reduced by one. aggravation."

4. Point c Clause 1, Point c Clause 2, Point c Clause 3 Article 30 are amended as follows:

a) To amend and supplement Point c, Clause 1, Article 30 as follows:

“c) Confiscate exhibits and means of administrative violations with a value not exceeding VND 1.000.000;”

b) To amend and supplement Point c, Clause 2, Article 30 as follows:

“c) Confiscate exhibits and means of administrative violations with a value not exceeding VND 100.000.000;”

c) To amend and supplement Point c, Clause 3, Article 30 as follows:

“c) Confiscate exhibits and means of administrative violations with a value not exceeding VND 140.000.000.

5. Point c, Clause 1, Article 51 shall be amended and supplemented as follows:

“c) Confiscate exhibits and means of administrative violations with a value not exceeding VND 100.000.000.

6. Point c, Clause 1, Article 52 shall be amended and supplemented as follows:

“c) Confiscate exhibits and means of administrative violations with a value not exceeding VND 1.000.000.

7. Point c, Clause 2, Article 52 shall be amended and supplemented as follows:

“c) Confiscate exhibits and means of administrative violations with a value not exceeding VND 100.000.000.

8. Point c Clause 3 Article 52 and Point c Clause 1 Article 53 are amended as follows:

“c) Confiscate exhibits and means of administrative violations with a value not exceeding VND 140.000.000.

9. To amend and supplement Clauses 1 and 2, Article 56 as follows:

"first. A fine ranging from VND 1 to VND 10.000.000 shall be imposed for making forged dossiers and vouchers and sending them to the State Treasury for payment and payment of recurrent and non-business expenses of a regular nature. expenditures on national target programs, target programs using non-business funds (excluding expenditures on repair, maintenance, renovation, upgrading and expansion of material foundations from economic sources). state budget recurrent expenses and the remaining fee sources according to the prescribed regime for recurrent expenditure with a total investment of 15.000.000 VND or more).

2. A fine ranging from VND 30.000.000 to VND 50.000.000 shall be imposed for making forged dossiers and vouchers to send to the State Treasury for payment of investment capital from the state budget and investment capital from the State budget. State budget implementation of target programs or expenditures on repair, maintenance, renovation, upgrading and expansion of physical facilities from recurrent expenditures from the state budget and fees. be left according to the prescribed regime for recurrent expenditure with a total investment of 500.000.000 or more.”

10. Point c, Clause 1, Article 62 is added as follows:

“c) Inspectors who are assigned to perform specialized inspection tasks are on official duty.

11. Point a, Clause 3, Article 63 is amended as follows:

“a) A fine of up to VND 70.000.000;”

Article 5. Amending and supplementing a number of articles of Decree 41/2018/ND-CP dated March 12, 3 of the Government on regulations on sanctioning of administrative violations in the field of independent accounting and auditing

1. To amend and supplement Clause 3, Article 3 as follows:

“3. The time limit for calculating the statute of limitations for sanctioning administrative violations in the field of accounting and independent audit is prescribed as follows:

a) For an administrative violation has ended, the statute of limitations is counted from the time the violation ends;

b) For administrative violations being performed, the statute of limitations is counted from the time of detecting violations;

c) For violations on accounting and independent audit specified in this Decree, the time of termination of administrative violations to calculate the statute of limitations for sanctioning is:

- The time when the organization or individual completes the professional process and job requirements in accordance with the law on accounting and independent audit;

The time when the organization or individual terminates the violation in order to strictly comply with the provisions of the law on accounting and auditing.

d) In order to consider whether an administrative violation has ended or is in progress, in addition to basing on point c above, the agency or person competent to sanction an administrative violation shall base itself on the law on administrative violations. accountants, independent auditors, records, documents and details of each specific case to determine whether the violation has ended or the violation is in progress.”

2. To amend and supplement Clauses 2 and 3, Article 6 as follows:

"2. The fine level specified in Chapter II, Chapter III of this Decree is the fine level applicable to organizations, except for the case specified in Clause 1, Article 7; Article 8; Article 9; Article 10; Article 11; Article 13; Article 14; Article 15; Article 16; Article 17; Article 19; Clause 1, Clause 3 Article 21; Article 22; Article 23; Article 24; Article 26; Article 33; Article 34; Clause 1, Clause 3, Article 36; Clause 1, Article 38; Clauses 2 and 3, Article 39; Clause 1, Clause 2, Article 48; Clause 1 Article 57; Clauses 1 and 2 Article 61; Article 67 is the fine level for individuals. For organizations with the same violation, the fine level is 02 times higher than the fine level for individuals.

3. The sanctioning competence of the titles specified in Chapter IV of this Decree is the competence applicable to an administrative violation by an individual. In the case of fines, the authority to sanction the organization is twice as strong as the authority to sanction individuals for that title.”

3. Point c, Clause 2, Article 70 shall be amended and supplemented as follows:

“c) Confiscate exhibits of administrative violations with a value not exceeding VND 50.000.000 for individuals, VND 100.000.000 for organizations.”

4. Point c, Clause 1, Article 71 shall be amended and supplemented as follows:

“c) Confiscate exhibits of administrative violations with a value not exceeding VND 10.000.000 for individuals, VND 20.000.000 for organizations.”

Article 6. To add or remove a number of words and phrases, and annul clauses in a number of articles as follows

1. Adding phrases and abolishing clauses in Decree No. 125/2020/ND-CP dated October 19, 10 of the Government on sanctioning of administrative violations on taxes and invoices as follows:

a) Add the phrase "administrative" in the phrase "repeated violations" to "repeated administrative violations" at Points a, b, c, Clause 3, Article 5.

b) To annul Clause 3, Article 8.

2. Adding and removing a number of phrases in Decree No. 128/2020/ND-CP dated October 19, 10 of the Government providing for penalties for administrative violations in the field of customs as follows:

a) Add the phrase “and Clause 31, Article 1 of the Law on Amendment and Supplementation of a Number of Articles of the Law on Handling of Administrative Violations” after the phrase “Law on Handling of Administrative Violations 2012” in Clause 3, Article 4. .

b) Add the phrase “and Clauses 61 to 67, Article 1 of the Law on Amending and Supplementing a Number of Articles of the Law on Handling of Administrative Violations” after the phrase “Law on Handling of Administrative Violations 2012” at Clause 1, Article 26.

c) Add the phrase "and the Law on Amending and Supplementing a Number of Articles of the Law on Handling of Administrative Violations" after the phrase "Law on Handling of Administrative Violations 2012" in Clause 2, Article 36.

d) Remove the phrase "have a value not exceeding the fine level specified at point b of this clause" at point c, clause 1, Article 28.

3. A number of words, phrases and phrases have been removed from the Government's Decree No. 98/2013/ND-CP dated August 28, 8 on penalties for administrative violations in the insurance business. Lottery business has been amended and supplemented with a number of articles according to Decree No. 2013/48/ND-CP dated March 2018, 21 of the Government and Decree No. 3/2018/ND-CP dated March 80. November 2019 of the Government is as follows:

a) Add the phrase "competence to make records of administrative violations" after the phrase "sanctioning competence" in Clause 1, Article 1.

b) Add the phrase “make minutes and” after the word “competence” in the names of Sections 7 and 8 Chapter II.

c) Remove the phrases "used to" and "used to" at Point b, Clause 2, Article 3; Point b, Clause 1, Point d, Clause 3, Article 33; Point a, Clause 6, Article 36; Point b, Clause 1, Point c, Clause 2, Point d, Clause 3, Article 52.

4. Remove and correct phrases in Decree 63/2019/ND-CP dated July 11, 7 of the Government providing for sanctioning of administrative violations in the field of management and use of public property; practice thrift, fight waste; national reserve; State Treasury is as follows:

a) Remove the phrase "have a value not exceeding the fine level specified at point b of this clause" at the end of point c clause 1 Article 29.

b) Change the phrase "Funds originating from the state budget" to "State financial funds off-budget" in Article 32.

5. Remove the phrase in Decree 41/2018/ND-CP dated March 12, 3 of the Government on regulations on sanctioning of administrative violations in the field of independent accounting and auditing as follows:

a) Remove the phrase "have a value not exceeding the fine level specified at point b of this clause" at the end of point c, clause 2, Article 71.

b) Remove the phrase “for individuals” at Point b, Clause 3, Article 71.

Chapter II

TERMS ENFORCEMENT

Article 7. Transitional provisions

1. For cases where the decision on sanctioning of administrative violations has been issued before the effective date of this Decree, but after the effective date of this Decree, individuals or organizations that are sanctioned for violations administrative violations and complaints shall be settled according to the Decree on sanctioning of administrative violations in force at the time of committing administrative violations.

2. For acts of administrative violations in the field of taxes and invoices; custom; insurance business, lottery business; management and use of public property; practice thrift, fight waste; national reserve; State Treasury; independent accountants and auditors that occur before the effective date of this Decree but are discovered or are being considered and handled to sanction administrative violations, then the provisions on sanctioning prescribed in Clause XNUMX of this Article shall apply. provided for in this Decree if this Decree does not stipulate liability or provide lighter liability for violating individuals or organizations.

3. For dossiers of request for exemption from fines for tax administrative violations, invoices received by tax authorities before the effective date of this Decree, Decree No. 125/2020/ND-CP shall be applied. October 19, 10 of the Government stipulating penalties for administrative violations on taxes and invoices to settle according to regulations.

Article 8. Responsibilities for implementation

Ministers, heads of ministerial-level agencies, heads of government-attached agencies, presidents of People's Committees at all levels and other relevant agencies, organizations and individuals are responsible for the implementation of this Decree.

Article 9. Enforcement

This Decree takes effect from January 01, 01.