33. Article 107 amended and supplemented as follows: "article 107. Sanction for false behavior leads to a lack of money to pay the tax or increase tax refundable amount 1. Taxpayers have a full, honest reflection of the economic profession do tax obligations arise on the accounting books, invoices, vouchers but false leads to lack of tax amount payable or increase tax refundable amount then payable tax amount enough stubs lacking, return the amount of the tax was higher and sentenced to 20% of the tax amount overstate , tax is higher than the amount of money charged on amount of tax filing delay or tax amount is higher.
2. For goods exports, imports taxpayers false leads to lack of tax amount payable or increase the amount of tax to be waived, reduced, but not in the case prescribed in clause 6 and clause 7 of this Law, the 108 Articles in addition to sufficient amount of tax, money slowly filed in accordance , taxpayers also sanctioned as follows: a 10% Penalty tax amount) overstate the amount of tax exemption, reduction, higher for cases taxpayers auto detect and additional stubs too time limit of sixty days from the date of registration of the Declaration but before the customs check the tax inspector, at the headquarters of the taxpayer as defined in paragraph 34 of this Law Article 2;
b) Fined 20% of the amount of tax, the tax amount missing stubs are long, steady, higher for cases not subject to the provisions in point a of this paragraph. "
34. Clause 6 and clause 9 Article 108 is modified and supplemented as follows: "6. the false with the fact the goods exported, imported without additional tax records opened after the goods have to be adopted" 9. Use of goods subject to non-taxable, tax-exempt, tax exemption is not properly specified purpose without declaring the conversion of the purpose of use with tax administration. "
35. Article 110 was amended and supplemented the following needs: "article 110. Time sanction the violation of tax legislation 1. For violations of the procedure for tax, time sanction is two years, counting from the date the violation was done.
2. With regard to the behaviour of tax evasion, tax fraud has not yet to the level of prejudice to criminal, behavioral deficiency tax or increase tax refundable, time sanctions is five years from the date of implementation of violations.
3. the time sanction the violation of tax legislation, the taxpayers do not sanctioned but still must submit sufficient amount of tax evasion, tax amount, lack of tax cheating, money slowly filed into the State budget within a period of ten years prior; Since the discovery of violations. Case the taxpayer does not pay tax registrations filed enough amount of tax evasion, tax amount, lack of tax cheating, slow money filed for the entire time and earlier, since the findings of violations. "
36. additional phrase "slow money filed," before the phrase "fine" in articles 3, 5, 8, 65, 66, 68, 90, 92, 93, 98, 99, 100, 113, 114 and 118; the additional phrase "and not paid" after the phrase "no penalty" in paragraph 4 to article 49; remove the word "penalties" in the phrase "fine" in paragraph 3 to Article Submitter slow 56 of this law.
37. additional phrase "or business registration certificate" after the phrase "business registration certificate" in articles 72 and 94, 20 of this law.
38. the abolition of clause 3 of 77 Things Ridin points this law.
Article 2 1. This Act has effect from 1 July 2013.
2. The content of the tax inspection provisions in the tax administration Law 78/2006/QH11 differs from the provisions of the law on the Ombudsman shall comply with the provisions of the law on the Ombudsman.
3. With respect to the proceeds of the tax debt, the fines owed no recovered ability arises before 1 July 2007, the Government made clear the debt and Congressional reports results for the following cases: a) tax arrears, fines of households, individuals have difficulty , non-payment of tax debt, ceased business;
b) tax debt, the fines of the State enterprise had to decide the dissolution of the competent authority; tax arrears, fines of the State enterprises have made privatization or conversion of property and the new entity is not liable for the tax debt.
4. Government Regulation details, guide the implementation of the articles, be delivered in terms of law.
This law was the National Assembly of the Socialist Republic of Vietnam, the 4th session of the XIII course through November 20, 2012./.