Punishment on violation of tax law and enforcement on application of administrative decision related to tax
The Government on June 7, 2007 has released Decree No.98/2007/ND-CP regulating punishment on violation of tax law and enforcement on application of administrative decision related to tax.The Decree contains 3 chapters including 68 articles on punishment on violation of tax law, enforcement on application of administrative decision related to tax and articles on enforcement.
Punishment on an action of tax infringement will be conducted once. Prescription of punishment on violation of tax law lasts from 2 to 5 years. Once discovered of tax infringement, an individual or organization will receive a punishment under the form of warning or paying fine. Besides, it is the level of infringement that results in additional punishment on infringers or measures to overcome sequences. Measures of enforcement on application of administrative decision related to tax include extraction from bank account; deduction of a part of salary or income; seize of properties, auction of seized properties, seize of money and properties kept by other individuals and organizations, seize of tax code, suspending bill use, seize of business registration certificate or formulation and operation license; seize of exhibit or means used in administrative infringement related to tax.
The Decree was posted on Official Gazette on June 15, 2007 and would take effect from July 1, 2007. Government’s Decree No.100/2004/NĐ-CP dated 25/2/2004 providing disciplines on administrative violations related to tax has been abolished.
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