THE GOVERNMENT
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|
SOCIALIST REPUBLIC
OF VIETNAM
Independence – Freedom – Happiness
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No.:
49/2016/ND-CP
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Hanoi, May 27,
2016
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DECREE
ON
AMENDMENTS AND SUPPLEMENTS TO CERTAIN ARTICLES OF THE GOVERNMENT’S DECREE NO.
109/2013/ND-CP DATED SEPTEMBER 24, 2013 ON PENALTIES FOR ADMINISTRATIVE
VIOLATIONS AGAINST REGULATIONS ON MANAGEMENT OF PRICES, FEES, CHARGES AND
INVOICES
Pursuant to the Law on the Organization of the
Government dated June 19, 2015;
Pursuant to the Law on Actions against
administrative violations dated June 20, 2012;
Pursuant to the Law on tax administration dated
November 29, 2006, and the Law dated November 20, 2012 on the amendments to the
law on tax administration;
Pursuant to the Pricing Law dated June 20, 2012;
Pursuant to the Ordinance on fees and charges
dated August 28, 2001;
At the request of Minister of Finance;
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Article 1. Amendments and
supplements to certain Articles on penalties for administrative violations
against regulations on price management
1. Point d and Point dd Clause
1 Article 3 shall be amended as follows:
“d) Dispossession of the valuation officer’s
practicing card; suspension of the provision of valuation services for a
definite term; suspension of the training in valuation techniques for a
definite term; suspension of the right to print invoices or the right to create
electronic invoices; suspension of invoice printing;
dd) Compulsory remittance of the money earned from
the improper establishment, use, accounting and carry forward to the Price
stabilization fund to the Price stabilization fund; remittance of the money
earned from the violations to government budget; return of the difference
between the selling price and the prescribed price and all expenses arisen
during the commitment of violations; termination of the application of selling
prices or service prices prescribed by entities; compulsory declaration or registration
of current prices as regulated; destruction or confiscation of materials that
contain false information; invalidation of results specified in the valuation
certificate; submission of reports to Ministry of Finance on training contents
in valuation techniques; revocation and invalidation of certificates of
training in valuation techniques; reimbursement of training expenses to
learners; return of fees and charges to payers; destruction of invoices;
implementation of procedures for invoice issuance as regulated".
2. Clause 6, Clause 7 and
Clause 8 Article 5 shall be amended as follows:
“6. A fine of from VND 30,000,000 to VND 40,000,000
shall be imposed for the establishment, use, carry forward or accounting of the
Price stabilization fund in violation of the pricing law.
7. “7. A fine of from VND
40,000,000 to VND 60,000,000 shall be imposed for failure to carry forward or
establish the Price stabilization fund.
8. 8. Remedial measures:
a) Compulsory remittance of the entire amount of
money earned from the use, carry forward or accounting of the Price
stabilization fund in improper manner as regulated in Clause 6 of this Article
to the Price stabilization fund;
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c) Properly do accounting of the Price
stabilization fund for violations prescribed in Clause 7 of this Article”.
3. Article 8 shall be amended
as follows:
“Article 8. Failure to adhere to the prices
decided by competent authorities or persons
1. A fine of from VND
10,000,000 to VND 15,000,000 shall be imposed for sale of goods or provision of
services at prices other than those decided by competent authorities or
persons, except for violations specified in Clause 2, Clause 3 and Clause 4 of
this Article.
2. A fine of from VND
20,000,000 to VND 25,000,000 shall be imposed for sale of goods or provision of
services at prices other than those decided by the People's Committees of
central-affiliated cities or provinces.
3. A fine of from VND
25,000,000 to VND 30,000,000 shall be imposed for sale of goods or provision of
services at prices that are not consistent with specific prices, or are not in
the price bracket, or are above the maximum price, or are below the minimum
price decided by the Minister or the Head of the ministerial-level agency.
4. A fine of from VND 30,000,000
to VND 35,000,000 shall be imposed for sale of goods or provision of services
at prices that are not consistent with specific prices, or are not in the price
bracket, or are above the maximum price, or are below the minimum price decided
by the Government or the Prime Minister.
5. Remedial measures:
Compulsory return of the difference between the selling price and the regulated
price to customers, together with all expenses that arise during the commitment
of violations as prescribed in Clause 1, Clause 2, Clause 3 and Clause 4 of
this Article. Such difference shall be transferred to government budget if it
is difficult or unable to identify the buyers”.
4. Article 11 shall be amended
as follows:
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1. A fine of from VND
1,000,000 to VND 3,000,000 shall be imposed for failure to submit a lawful
price declaration form after the competent state agency in charge of reception
of price declaration form gives a warning or request for re-submission of
another lawful price declaration form.
2. A fine of from VND
3,000,000 to VND 5,000,000 shall be imposed for any of the following
violations:
a) Failure to give a written notice of increased or
decreased prices to competent state agencies in cases where the notice of
prices must be performed as regulated by the pricing law;
b) Failure to apply the declared or registered
prices with the period as regulated by the pricing law from the date on which
the price registration or declaration is carried out at the competent state
agencies.
3. A fine of from VND
5,000,000 to VND 10,000,000 shall be imposed for any of the following
violations:
a) Failure to submit the price declaration form
within the regulated period specified in the written request of competent state
agency;
b) Failure to carry out the declaration of price
decreases in conformity with the decrease of prices of price forming elements
at the written request of competent state agency.
4. A fine of from VND
10,000,000 to VND 15,000,000 shall be imposed for failure to carry out the
price registration within the regulated period specified in the written request
of competent state agency.
5. Failure to submit price
declaration forms to competent state agencies shall be fined as follows:
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b) A fine of from VND 10,000,000 to VND 15,000,000
shall be imposed for the violation stated in Point a of this Clause if such
violation is committed or repeated in multiple times; or failure to declare
prices of from 11 to 20 items of goods or services whose prices must be declared
as regulated; c) A fine of from VND 15,000,000 to VND 20,000,000 shall be
imposed for the violation stated in Point b of this Clause if such violation is
committed or repeated in multiple times; or failure to declare prices of 21
items of goods or services whose prices must be declared as regulated or above;
d) A fine of from VND 20,000,000 to VND 25,000,000
shall be imposed for failure to declare prices of 21 items of goods or services
whose prices must be declared as regulated or above if this violation is
committed or repeated in multiple times.
6. Failure to carry out the
price registration with competent state agencies shall be fined as follows:
a) A fine of from VND 10,000,000 to VND 15,000,000
shall be imposed for failure to register prices of from 01 to 10 items of goods
or services for which the prices must be registered as regulated;
b) A fine of from VND 15,000,000 to VND 20,000,000
shall be imposed for the violation stated in Point a of this Clause if such
violation is committed or repeated in multiple times; or failure to register
prices of from 11 to 20 items of goods or services for which the prices must be
registered as regulated;
c) A fine of from VND 20,000,000 to VND 25,000,000
shall be imposed for the violation stated in Point b of this Clause if such
violation is committed or repeated in multiple times; or failure to register
prices of 21 items of goods or services for which the prices must be registered
as regulated, or above;
d) A fine of from VND 25,000,000 to VND 30,000,000
shall be imposed for failure to register prices of 21 items of goods or
services for which the prices must be registered as regulated, or above, if
this violation is committed or repeated in multiple times.
7. Remedial measures:
Compulsory price declaration or registration for current prices as regulated
shall be applied to violations specified in Point a Clause 3, Clause 4, Clause
5 and Clause 6 of this Article”.
5. Clause 1 and Clause 2
Article 12 shall be amended as follows:
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a) Failure to post prices of goods and services at
the locations where price posting is compulsory as regulated by law;
b) Posting prices in an improper way that makes
customers confused.
2. A fine of from VND
1,000,000 to VND 3,000,000 shall be imposed for any of the following
violations:
a) Any of violations prescribed in Clause 1 of this
Article is committed or repeated in multiple times;
b) Failure to post correct prices, or the posted
prices are not in the price bracket, or are above the maximum prices, or are
below the minimum prices decided by competent state agencies if relevant goods
and services are in the list of goods and services priced by the Government”.
6. Article 14 shall be amended
as follows:
“Article 14. Dissemination of false information
about the market and prices
1. A fine of from VND
10,000,000 to VND 15,000,000 shall be imposed for fabricating, spreading,
disseminating false information about the market and prices that causes
confusion and market instability, except for cases in Clause 2 of this Article.
2. Dissemination of false
information about the market and prices that causes confusion and market instability
via the mass media such as printed newspapers, talking newspapers, photo
newspapers, online newspapers or other publications shall be fined in
compliance with the laws on penalties on administrative violations against
regulations on journalism and publishing”.
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“2. A fine of from VND 5,000,000 to VND 8,000,000
shall be imposed for late submission of periodical reports at the requests of competent
state agencies, which is from 05 to 15 working days behind schedule; or
provision of false information about prices of goods and services at the
written requests of competent state agencies.
5. A fine of from VND
9,000,000 to VND 12,000,000 shall be imposed for any of the following
violations:
a) Late submission of periodical reports at the
requests of competent state agencies, which is over 15 working days behind
schedule;
b) Late provision of data and documents at the
written requests of competent state agencies, which is over 10 working days
behind schedule, when the Government carries out the valuation or inspection of
the price forming elements of the goods and services”.
8. Article 15a shall be
supplemented as follows:
“Article 15a. Violations against regulations on
establishment, retrieval and use of price database and national price database
1. A warning shall be imposed
for failure to provide and update price information, or failure to provide and
update price information on a regular basis as regulated, or provision and
posting of false information on price database or national price database.
2. A fine of from VND
1,000,000 to VND 5,000,000 shall be imposed for any of the following
violations:
a) Any of violations prescribed in Clause 1 of this
Article is committed or repeated in multiple times;
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3. A fine of from VND
5,000,000 to VND 10,000,000 shall be imposed for illegal access/infiltration or
planning for access/infiltration into the price database and the national price
database for the purpose of destruction or change of data and structure of
software programs thereof”.
9. Clause 11 Article 18 shall
be amended as follows:
“11. With regard to the purchase of professional
liability insurance and the establishment of fund for provisions against
professional risks:
a) A warning or a fine of from VND 500,000 to VND
1,000,000 shall be imposed for failure to set up the fund for provisions
against professional risks in conformity with levels regulated by the law;
b) A fine of from VND 5,000,000 to VND 10,000,000
shall be imposed for failure to purchase professional liability insurance and
set up the fund for provisions against professional risks at the same time”.
10. Article 21 shall be
amended as follows:
“ Article 21. Violations committed by providers
of training courses in valuation
1. A warning or a fine of from
VND 500,000 to VND 1,000,000 shall be imposed for any of the following
violations committed by the training provider:
a) Failure to submit announcement of organization
of training courses/classes, together with documents thereof as regulated,
within a regulated period before training courses/classes are organized;
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c) Failure to take learners' opinions via
assessment forms of course’s quality in proper manner as regulated.
2. A fine of from VND
5,000,000 to VND 10,000,000 shall be imposed for any of the following
violations committed by the training provider:
a) Failure to ensure contents, programs and minimum
period of training courses/classes as regulated;
b) Failure to take learners' opinions via
assessment forms of course’s quality as regulated.
c) Failure to submit reports on results of training
courses/classes, together with documents thereof, as regulated upon the
completion of such training courses/classes;
d) Failure to submit annual reports on operations
of the training provider;
dd) Failure to employ qualified lecturers as
regulated;
e) Failure to compile and use training
materials/textbooks in compliance with regulations;
g) Failure to adhere to regulations on assessment
of learners’ performance;
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i) Retention of insufficient documents of training
activities, or failure to make retention within regulated period.
3. A fine of from VND
10,000,000 to VND 20,000,000 shall be imposed for any of the following
violations committed by the training provider:
a) Issuance of certificates/qualifications to
learners who do not satisfy requirements on relevant training courses/classes
as regulated by the law on training period and learners' performance;
b) Issuance of certificates/qualifications to
learners who actually do not attend training courses/classes.
4. A fine of from VND
20,000,000 to VND 30,000,000 shall be imposed for any of the following
violations committed by the training provider:
a) Organizing training courses/classes but failing
to meet requirements regulated by Ministry of Finance;
b) Organizing training courses/classes without
approval by Ministry of Finance;
c) Organizing training courses/classes although it
is not in the list of qualified training providers announced by Ministry of
Finance.
5. Additional penalties:
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b) Training activities shall be suspended for 03 to
06 months, as of the effective date of decision on imposition of penalty for
administrative violation if the violation in Point b Clause 3 of this Article
is committed;
c) Training activities shall be suspended for 06 to
09 months, as of the effective date of decision on imposition of penalty for
administrative violation if the violation in Point a Clause 4 of this Article
is committed.
6. Remedial measures:
a) Submit reports on training activities to
Ministry of Finance if any of the violations in Point a Clause 1 and Points c
and d Clause 2 of this Article is committed.
b) Re-issue certificates/qualifications to
qualified learners if the violation in Point h Clause 2 of this Article is
committed;
c) Revoke and annul validity of
certificates/qualifications, and transfer earned money to the state budget if
any of the violations in Clause 3 of this Article is committed;
d) Revoke and annul validity of
certificates/qualifications, and return collected amounts to learners if any of
the violations in Clause 4 of this Article is committed”.
11. Clause 2, Clause 6 and
Clause 7 of Article 42 shall be amended as follows:
“2. Chiefs of specialized inspectorates have the
power to:
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b) Impose additional penalties and enforce remedial
measures as regulated in this Decree.
6. Presidents of the People’s
Committees of provinces have the power to:
a) Issue warnings;
b) Impose a fine of up to maximum level upon
entities committing violations against regulations on price management as
regulated in this Decree and relevant laws;
c) Impose additional penalties and enforce remedial
measures as regulated in this Decree.
7. Presidents of the People’s
Committees of districts have the power to:
a) Impose a fine up to VND 50,000,000 on an entity
committing any of the administrative violations in Article 8, Article 11,
Article 12, Article 13, Article 14, Article 16 and Article 17 of this Decree;
b) Enforce remedial measures mentioned in Article
11, Article 12, Article 13, Article 14, Article 16 and Article 17 of this
Decree and relevant laws.
8. Presidents of the People’s Committees
of communes have the power to impose a fine up to VND 5,000,000 if any of the
administrative violations in Article 12 of this Decree is committed”.
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1. Article 23 shall be amended
as follows:
“Article 23. Violations against regulations on
announcement of collection of fees and charges
A fine of from VND 2,000,000 to VND 5,000,000 shall
be imposed for any of the following violations:
1. Failure to announce
policies on collection of fees and charges as regulated;
2. Posting or announcing the
collection of fees and charges in improper and unclear manner which make payers
confused".
2. Article 24 shall be amended
as follows:
“Article 24. Violations against regulations on
payment of fees and charges
1. A warning shall be imposed
for failure to adhere to notice of payment of fees and charges granted by a
competent agency.
2. A fine of from 01 to 03
times the payable amounts shall be imposed for frauds or evading payment of
fees and charges as regulated. The maximum fine is VND 50,000,000.
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Compel payment of payable fees and charges as
regulated”.
3. Article 25 shall be amended
as follows:
“Article 25. Violations against regulations on
levels of fees and charges
1. Fines for failure to
collect fees and charges at correct levels as regulated by the law:
a) From VND 1,000,000 to below VND 2,000,000 if the
violation is below VND 10,000,000;
a) From VND 2,000,000 to below VND 5,000,000 if the
violation is from VND 10,000,000 to below VND 30,000,000;
c) From VND 5,000,000 to below VND 7,500,000 if the
violation is from VND 30,000,000 to below VND 50,000,000;
d) From VND 7,500,000 to below VND 15,000,000 if
the violation is from VND 50,000,000 to below VND 100,000,000;
dd) From VND 15,000,000 to below VND 40,000,000 if
the violation is from VND 100,000,000 to below VND 300,000,000;
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2. Additional penalties:
Suspension of permits or activities related to the
violations. Permits or activities related to the violations shall be suspended
for 03 - 06 months from the date on which the decision on imposition of penalty
for the violation takes its effect.
3. Remedial measures:
Return collected amounts to payers if the any of
violations against the law on fees and charges is committee. Collected amounts
of fees and charges shall be transferred to state budget if payers are not
identifiable”.
4. Article 32 shall be amended
as follows:
“Article 32. Losing, giving or selling receipts
of fees and charges
1. A warning shall be imposed
for losing copies of a receipt without the face value printed, except for the
payer’s copy of unused receipt, if this violation is recommitted.
2. A fine of from VND 100,000
to VND 300,000 shall be imposed for losing copies of a receipt without the face
value printed, except for the payer’s copy of unused receipt, if this violation
is committed in two or more times.
3. A fine of from VND 300,000
to VND 500,000 shall be imposed for losing the payer’s copy of an unused
receipt without the face value printed;
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5. The following fines shall
be imposed for giving or selling used receipts:
a) From VND 1,000,000 to below VND 2,000,000 if the
amounts in the receipt is below VND 2,000,000;
b) From VND 2,000,000 to below VND 4,000,000 if the
amounts in the receipt is from VND 2,000,000 to below VND 5,000,000;
c) From VND 4,000,000 to below VND 8,000,000 if the
amounts in the receipt is VND 5,000,000 or above.
6. Fines in Clause 1 and
Clause 2 shall be imposed for giving or selling unused receipts.
7. Remedial measures: Transfer
all earnings from the violations in Clauses 1, 2, 3, 4, 5 and 6 of this Article
to state budget”.
Article 3. Amendments and
supplements to certain Articles on penalties for administrative violations
against regulations on invoice management
1. Clause 1 and Clause 6 of
Article 34 shall be amended as follows:
“1a. A fine of from VND
500,000 to VND 1,500,000 shall be imposed for ordering of invoice printing
without signing contracts;
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2. Clause 1a shall be
supplemented to Article 37:
“1a. A fine of from VND 500,000 to VND 1,500,000
shall be imposed for any of the following violations:
a) Submission of announcement of changing information
in the announcement of invoice issuance to the current supervisory tax agency,
and submission of the list of unused invoices to the new supervisory tax agency
where the enterprise’s head office is moved to are made after 10 days from the
date on which invoices are firstly issued under new address.
b) Use of invoices of which the announcement of
issuance has been sent to the tax agency before the regulated period (05 days
from the date on which the announcement of invoice issuance is sent)".
3. Clause 1 Article 37 shall
be amended as follows:
“1. A fine of from VND 2,000,000 to VND 4,000,000
shall be imposed for any of the following violations:
a) Failure to make the announcement of invoice
issuance with sufficient information as regulated;
b) Failure to post the announcement of invoice
issuance as regulated;
c) Submitting announcement of changing information
in the announcement of invoice issuance to the current supervisory tax agency,
and the list of unused invoices to the new supervisory tax agency where the
enterprise’s head office is moved to after 20 days from the date on which
invoices are firstly issued under new address”.
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“3. A fine of from VND 4,000,000 to VND 8,000,000
shall be imposed for any of the following violations:
a) Issuing invoices at improper times according to
legislation on invoices for goods and services;
b) Failing to issue invoices in numerical order as
prescribed;
c) The date specified in an invoice issued is
before the date on which the invoice is bought from a tax agency;
d) The invoice issued is not given to the buyer,
except for the cases where the buyer refuses to take the invoice with a
certification recorded in such invoice or the invoice is issued according to
the list of invoices;
dd) Failing to make the list of invoices or a
general invoice as regulated by the legislation on invoices for goods and
services;
e) Failing to issue correct types of invoices as regulated
by the legislation on invoices for goods and services, and such wrong invoices
are given to buyers or summarized in tax statements.
g) Losing, burning or destroying printed invoices,
which are not yet issued, or are issued (copies for buyers) but buyers cannot
receive relevant invoices, or issued according to the list of invoices for
retailing goods and services, except for the cases where invoices are lost,
burned or destroyed due to natural disasters, conflagration or other force
majeure.
In case of losing, burning or destroying an invoice
issued (the copy for buyer), if the seller and buyer have made a written record
of such event, the seller has submitted tax statements, paid payable tax
amounts in full, has made contract/documents proving such sale of goods, and
have one mitigating factor, a minimum fine of the fine bracket shall apply; a
warning shall be issued if having two mitigating factors or more.
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A seller must not incur a fine if the lost invoice
is found out (the copy for buyer) before a decision on imposition of penalty is
made by the tax agency".
5. Point a Clause 4 Article 38
shall be annulled.
6. Clause 1 Article 39 shall
be amended as follows:
“1. A fine of from VND 4,000,000 to VND 8,000,000
shall be imposed for losing, burning, or destroying the invoices which are
issued (copies delivered to buyers) for bookkeeping, tax declaration and settlement
of funding from state budget, except for the cases where invoices are lost,
burned or destroyed due to natural disasters, conflagration or other force
majeure.
In case of losing, burning or destroying an invoice
issued (the copy for buyer), if the seller and buyer have made a written record
of such event, the seller has submitted tax statements, paid payable tax
amounts in full, has made contract/documents proving such sale of goods, and
have one mitigating factor, a minimum fine of the fine bracket shall apply; a
warning shall be issued if having two mitigating factors or more.
A buyer must not incur a fine if the lost invoice
is found out before a decision on imposition of penalty is made by the tax
agency".
7. Clause 1 of Article 40
shall be amended; Clause 4 shall be supplemented to Article 40 as follows:
“1. A fine of from VND 200,000 to VND 1,000,000
shall be imposed for making and sending incorrect or insufficient
announcements/ reports as regulated to tax agencies, except for announcements
of invoice issuance
Entities may not face fines if they themselves
discover mistakes and submit correct announcements/reports to tax agencies in
conformity with regulations before tax agencies/competent authorities issue
decisions on tax inspection”.
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8. Article 15a shall be
supplemented to Article 44 as follows:
“5a. Presidents of people’s committees at all
levels, within the ambit of their powers as regulated in the Law on actions
against administrative violations, have the power to impose penalties for
administrative violations against regulations on invoices as prescribed in this
Decree:
a) Presidents of people’s committees of communes
have the power to:
- Issue warnings;
- Impose a fine up to VND
5,000,000;
b) Presidents of people’s committees of districts
have the power to:
- Issue warnings;
- Impose a fine up to VND
25,000,000;
- Enforce remedial measures
mentioned in Clause 5 Article 33, Clause 6 Article 34, Clause 8 Article 35,
Clause 4 Article 36, Clause 3 Article 37, and Clause 6 Article 38 of this
Decree.
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- Issue warnings;
- Impose a fine up to VND
50,000,000;
- Enforce remedial measures
mentioned in Clause 5 Article 33, Clause 6 Article 34, Clause 8 Article 35,
Clause 4 Article 36, Clause 3 Article 37, and Clause 6 Article 38 of this
Decree”.
Article 4. Effect
1. This Decree shall take effect
as of August 01, 2016.
2. Other regulations on
penalties for administrative violations in the field of the state management of
prices, fees, charges and invoices that are not mentioned in this Decree shall
comply with the Law on Actions against administrative violations and the Decree
No. 109/2013/ND-CP dated September 24, 2013.
3. The consideration of
administrative violations against prices, fees, charges and invoices that are
committed before the effective date of this Decree shall not comply this Decree
but regulations that are promulgated at the time when such violations are
committed shall apply.
If the penalty imposed for an administrative
violation regulated in this Decree is lighter than penalties regulated in
previous Decrees for the same violation, regulations in this Decree shall
apply. Violations incurred before the effective date of this Decree, which have
been recorded in writing but competent agencies did not grant decisions on
imposition of penalties or complaints against decisions on imposition of
penalties by competent agencies are in consideration, penalties in this Decree
shall also be applied.
Article 5. Implementation
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2. Ministers, Heads of
Ministerial-level Agencies, Heads of Government-affiliated Agencies, Presidents
of People's Committees of central-affiliated cities or provinces, and relevant
entities shall implement this Decree./.
PP THE
GOVERNMENT
PRIME MINISTER
Nguyen Xuan Phuc