This Decree, issued by the Government on June 7, provides for the handling of violations of tax law and the forcible implementation of tax-related administrative decisions.
The Decree applies to taxpayers that commit violations; tax offices and tax administrators that violate law; persons competent to handle violations of tax law; and other relevant agencies, organizations and individuals.
Acts of violation subject to handling include supplying information, documents or legal dossiers related to tax registration under tax offices’ notices 5 working days or more later than the prescribed time limit; supplying incorrect information, documents or accounting books related to the determination of tax obligations; submitting tax declaration dossiers between 5 and 90 days later than the prescribed time limit; failing to supply data, documents or accounting books related to the determination of tax obligations at the request of competent authorities; failing to observe tax examination or inspection conclusions; etc.