Title: Circular 186/2013/TT-BTC Providing guidance on the implementation of sanction against administrative violation in management of fees and charges

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 05-12-2013

 

Article 1. Scope

This Circular provides the guidance on theimplementation of sanction against administrative violation inthe field of management of fees and charges for the contents on administrativeviolation, forms of sanction, fine, remedial measures or each act ofadministrative violation, authority to sanction administrative violation in thefield of state management of fees and charges.

Article 2. Subjects of application

This Circular applies to the following subjects:

1. Organizations and individuals commit acts ofadministrative violation in the field of management of fees andcharges.

2. Organizations and individuals have the authorityto sanction administrative violation in accordance with provisions in thisCircular.

3. Other organizations and individuals are involved in sanction against administrative violation inaccordance with provisions in this Circular.

Article 3. Forms of sanction,fine and remedial measures

1. Organizations and individuals commit acts ofadministrative violation in the field of management of fees andcharges will be subject to one of the forms of sanction as follows:

a) A caution will be imposed on unserious acts orviolation for the first time for acts of violation specified in Clause 1,Article 4, Clause 1, Article 6, Point a, Clause 1, Article 12, Clause 1,Article 13 and Clause 1, Article 14 of this Circular.

b) A fine will be imposed on acts of violationspecified from Article 4 to Article 14 of this Circular, unless otherwisespecified at Point a of this Clause.

2.The fine specified from Article 4 to Article 14of this Circular applies to individuals. In case of the same act of violation,the fine imposed on organization will be twice as much as the fine imposed onindividuals.

3.A maximum fine imposed on individuals andorganizations is 50,000,000 dong and 100,000,000 dong respectively.

4. In addition to being subject to main form ofsanction, individuals and organizations committing acts of administrativeviolation must take the remedial measures as follows:

a) Coercively returning all charges and feescollected due to wrong application of law on charges and fees to the payer ofcharges and fees. If the payer cannot be identified, such amount will be paidto the state budget;

b) Coercively paying to the state budget all of theamount obtained due to violation of regulations on the rate of charges and fees.

For further information, visit here

Download Vietnamese: Circular 186/2013/TT-BTC Providing guidance on the implementation of sanction against administrative violation in management of fees and charges