How to be qualified for exemption from fines for tax or invoice-related administrative violations?

4. Authority to grant the fine exemption

a) Heads of Taxation Sub-departments shall, within their remit, have authority to grant fine exemptions for administrative penalty charge decisions issued by Leaders of Tax Teams;

b) Directors of Taxation Departments shall, within their remit, have authority to grant fine exemptions for administrative penalty charge decisions issued by Heads of Taxation Sub-departments or Leaders of Inspectorates of Taxation Departments;

c) Directors of General Department of Taxation shall have authority to grant fine exemptions for administrative penalty charge decisions issued by Directors of Taxation Departments or Leaders of Inspectorate of General Department of Taxation;

d) Minister of Finance shall have authority to grant fine exemptions for administrative penalty charge decisions issued by Directors of General Department of Taxation or Chief Inspector of the Ministry of Finance;

dd) Directors of Departments of Finance shall have authority to grant fine exemptions for administrative penalty charge decisions issued by Chief Inspectors of Departments of Finance;

e) Chief Inspector of Ministry of Finance shall have authority to grant fine exemptions for administrative penalty charge decisions issued by Leader of the Inspectorate of Ministry of Finance;

g) Presidents of provincial-level People’s Committees shall have the authority to grant fine exemptions for administrative penalty charge decisions issued by Presidents of district-level People’s Committees and by themselves.

5. Application and documentation requirements for fine exemption

Taxpayers prescribed in clause 1 of this Article must file applications for exemption from the remaining amounts of fines owed or the entire fines, enclosing documents and records, to persons/entities issuing penalty charge decisions.

Within the duration of 03 working days of receipt of the submitted application for fine exemption, the person issuing the administrative penalty charge decision must transfer the application, enclosing documents and records on the case to the person having authority to issue the decision on the fine exemption, and inform the applicant of this.

Within the duration of 30 working days of receipt of the submitted application and documents for fine exemption, the person having authority to grant a fine exemption must issue the decision on fine exemption or the notice of refusal of grant of fine exemption to the applicant, the person issuing the penalty charge decision. In the case where the person having authority to grant fine exemption does not disapprove of the fine exemption, clear reasons for such disapproval must be stated.

6. Exemption from fines for tax or invoice-related administrative violations shall not be applied to the cases in which penalty charge decisions have been completely executed.

7. If the fine exemption is granted, the exemption from the amount of interest on late payment of the fine shall be applied as well.

8. If any taxpayer has already been exempted from the fine, and the competent authority or tax authority finds that such fine exemption is in breach of regulations laid down in this Article, the person having authority to grant fine exemption may issue the decision to revoke or adjust the fine exemption decision. The tax authority directly supervising the taxpayer shall be responsible for recouping the amount of fine exemption in breach of regulations and charging the amount of interest on the late payment of such amount into the state budget as provided in Article 42 herein. The date on which the amount of interest on the late payment of the amount of fine exemption in breach of regulations shall be the date on which the sanctioned entity or person submits all required documents to apply for the fine exemption.

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