Ministry of Finance wants to add fines to tax officials

In addition to the right to issue warnings, tax officials on duty are proposed to have the additional right to impose fines for tax administrative violations.

The Ministry of Finance is seeking comments on the draft Decree amending and supplementing a number of articles of Decree No. 125 dated October 19, 2020 of the Government regulating administrative sanctions for violations of tax and invoice regulations.

Among the notable amendments and supplements, the draft amends and supplements Clause 1, Article 32 on the authority of tax authorities to sanction administrative violations of tax and invoices.

Specifically, according to current regulations, tax officials on duty only have the right to issue warnings.

Now, the draft amendment and supplement stipulates that tax officials on duty have the right to impose a fine of up to VND 1 million for the acts specified in Clause 2, Article 11 of the Decree on notifying changes in tax registration contents beyond the prescribed time limit from 1 to 30 days but not changing the tax registration certificate or tax code notification.

According to the drafting agency, due to changes in the state apparatus structure, the previous title of Tax Team Leader has been replaced by the current Tax Team Leader. However, the Tax Team Leader is not a position appointed according to regulations, so it is not subject to title change according to Article 53 of the Law on Handling of Administrative Violations.

In order for tax officials (including the Head of the Tax Team) to have the authority to impose penalties when necessary, the Tax Department adds the authority to impose penalties in the form of fines for tax officials in this clause in accordance with the provisions of Clause 1, Article 44 of the Law on Handling of Administrative Violations.

Proposal to soon adjust personal income tax in the direction of increasing family deduction level. National Assembly deputies proposed that the Government soon submit to the National Assembly a policy to increase aggregate demand and that it is necessary to soon adjust personal income tax in the direction of increasing family deduction level.

Source: https://vietnamnet.vn/bo-tai-chinh-muon-them-quyen-phat-tien-cho-cong-chuc-thue-2412417.html