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Official Gazette

Thursday, December 8, 2022

Circular No. 93/2010/TT-BTC: Common financial scams enumerated

Updated: 09:44’ - 27/07/2010

In order to help law enforcement bodies to identify and combat smuggling and trade frauds, the Ministry of Finance on June 28 issued Circular No. 93/2010/TT-BTC specifying 53 acts of violation of customs regulations, 20 tax-related violations, 34 acts breaching accounting rules, 55 insurance-related violations, five acts violating regulations on issuance and use of invoices, and 20 pricing violations. 

Violations most seen in the financial domain include dispersal, destruction or disposal of imports or exports to avoid customs inspection or control; sale of duty-free goods to ineligible subjects; erasure or modification of accounting documents to change tax amounts eligible for exemption or reduction; failure to declare, register or post up goods prices or service charge rates under regulations; forgery of or false declaration in accounting documents; late payment of insurance indemnities; and collusion with insurance beneficiaries in making unlawful payment of insurance indemnities.-


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