Đang tải...

Download 

STT Tên văn bản Tải về

Loading

1 Văn bản về doanh nghiệp Văn bản về doanh nghiệp Văn bản về doanh nghiệp Văn bản về doanh nghiệp Download
-->

MEKONG COUNSEL

Law on Handling of Administrative Violations

On June 20th, 2012, the XIIIth National Assembly passed the Law No. 15/2012/QH13 on Handling of Administrative Violations. Accordingly, some issues shall be worth noticing as follows:

 

Some amended issues shall include:

 

- Statute of limitations for sanctioning administrative violations as tax evasion, fraud, late payment, missing declaration of tax obligations shall apply specialized law on tax, instead of 01 year as generally regulated before.

 

- Time limit for being considered as not sanctioned yet shall be 06 month as from the date of completely serving the sanctioning decision as caution or 01 year as from the date of completely serving the other sanctioning decisions or as from the expiry date of the statute of limitations for executing the sanctioning decisions, instead of 01 year as generally regulated before.

 

- The fine levels in sanctioning administrative violations shall range from VND 50,000 to VND 1,000,000,000 for individuals and from VND 100,000 to VND 2,000,000,000 for organizations, instead of from VND 10,000 to VND 500,000,000 as generally regulated before.

 

Some new issues shall include:

 

- Authorized persons to sanction shall be required to prove the administrative violation act. Individuals, organizations being sanctioned shall, by their own or via a lawful representative, prove that they do not commit the administrative violation.

 

- For the same act of violation, fine level shall be doubled for organizations compared to that for individuals.

 

- The statute of limitations for sanctioning administrative violations shall be 02 years that shall be additionaly applied to administrative violations in accounting; tax procedures; fees and charges; insurance business; price management; preservation of aquatic resources; management of forest and forest products; investigation, planning, survey, exploitation, use of water source; survey, exploitation of gas and petrol and other minerals; press; goods trading; production and trading of banned commodities; management of foreign laborers.

 

- Detailed regulation on the statute of limitations for sanctioning administrative violations. Accordingly, if the administrative violation is completed, the statute of limitations for sanctioning shall be counted from the time of completion of such violation act; If the administrative violation is ongoing, the statute of limitations for sanctioning shall be counted from the time of detection of such violation act

 

- Regulation on aggravating circumstances, including: use of persons to commit administrative violations while knowing clearly that such persons are having mental illness or other illnesses that cause unconsciousness or to lose ability to control behaviors; Reviling, libeling officials being on duty; Administrative violations with ruffian nature; Administrative violations on a large scale, in big quantity or big value of commodities; Administrative violations relating to many persons, children, the elderly, the disabled, pregnant women shall be supplemented.

 

- Forms of sanctioning administrative violations such as depriving of the right to use permits, practicing licenses with a definite term or stopping business with a definite term; Confiscating evidences and means used for committing administrative violations; and expulsion may be additional or main sanctioning forms.

For each administrative violation act committed, individuals and organizations shall be applied to only one main sanctioning form; may be applied to one or many additional sanctioning forms. Additional sanctioning form(s) shall be applied in addition to the main sanctioning from.

 

- Regulation on the hightest fines in some domains shall be detailed. In which, fine shall be doubled for an organization which commits the administrative violation compared to that for an individual. The highest fines in domains such as tax, measurement; intellectural property; food safety; quality of products, commodities; securities; limitation to competition shall apply regulations of the specialized laws.

 

- Regulation on explanation in sanctioning procedures. Accordingly, for administrative violations which shall apply sanctioning forms as depriving the right to use permits, practicing licenses with a definite term or apply the highest fine level of the fine frame from VND 15,000,000 for individuals and from VND 30,000,000 for organizations as regulated, such committed individuals or organizations shall have the right to explain in writing to the authorized persons within 05 working days (in case the case has many complicated details, committed individuals, organizations may request for an extension period but not exceeding 05 working days), or explain in person within 02 working days, from the date of making records of the administrative violation.

Individuals, organizations committing administrative violations may or authorize lawful representative to explain in writing or to attend the meeting for in-person explanation.

 

Some annuled issues shall include:

 

- Regulation on administrative violations in exit and entry.

 

- Violations which are committed in the state of being intoxicated by alcohol, beer or other stimulants shall not be considered as aggravating circumstances.

 

This Law shall be effective from July 1st, 2013.

 

Ordinance No. 44/2002/PL-UBTVQH10 on Handling of Administrative Violations, Ordinance No. 31/2007/PL-UBTVQH11 and Ordinance No. 04/2008/UBTVQH12 amending, supplementing a number of articles of the Ordinance on Handling of Administrative Violations in 2002 shall be invalid from the effective date of this Law, except for regulations on sending to reformatories, sending to education establishments, sending to medical treatment establishments which shall be effective until December 31st, 2013.