Legal provisions on tax procedures

Enforcement measures

At Article 19, Decree 129/2013/ND-CP dated October 16, 2013, of The Government on penalties for violations pertaining to taxation and enforcement of administrative decisions on taxation, prescribe :

Cases of enforcement of administrative decisions on taxation

At Article 18, Decree 129/2013/ND-CP dated October 16, 2013, of The Government on penalties for violations pertaining to taxation and enforcement of administrative decisions on taxation, prescribe :

Penalties for administrative violations committed by relevant organizations and individuals

At Article 13, Decree 129/2013/ND-CP dated October 16, 2013, of The Government on penalties for violations pertaining to taxation and enforcement of administrative decisions on taxation, prescribe :

Penalties for administrative violations committed by credit institutions

At Article 12, Decree 129/2013/ND-CP dated October 16, 2013, of The Government on penalties for violations pertaining to taxation and enforcement of administrative decisions on taxation, prescribe :

Penalties for tax evasion

At Article 11, Decree 129/2013/ND-CP dated October 16, 2013, of The Government on penalties for violations pertaining to taxation and enforcement of administrative decisions on taxation, prescribe :

Penalties for understatement of tax payable or overstatement of refundable tax

At Article 10, Decree 129/2013/ND-CP dated October 16, 2013, of The Government on penalties for violations pertaining to taxation and enforcement of administrative decisions on taxation, prescribe :

Penalties for violations against regulations on implementation of decisions on tax inspections, enforcement of administrative decisions on taxation.

At Article 9, Decree 129/2013/ND-CP dated October 16, 2013, of The Government on penalties for violations pertaining to taxation and enforcement of administrative decisions on taxation, prescribe :