Legal Changes in Tax Penalties Applied to Enterprises in Vietnam in the International Integration
Main Article Content
Abstract
Abstract: In the international integration, economic changes have had a strong influence on domestic and foreign enterprises inVietnam regarding tax compliance. The more domestic and international activities occur, the more the enterprises have to take advantage of tax evasion and tax avoidance. By using historical methodologies, this paper tries to point out the shortcomings of the current regulations on tax penalties applied to enterprises inVietnam and proposes orientation solutions. The research shows that as administrative sanctions change for international integration, criminal penalties therefore also change but not sufficiently. There is no distinction between criminal sanctions for taxpayers as individuals or as businesses. Tax law violations are sometimes the consequences ofVietnam’s economic integration, but yet to be specified. Otherwise, many regulations can not be executed because of conflict, or tax departments do not have enough capacity or conditions to implement the regulations. Solutions to further revise and complete the tax legislation on administrative and criminal penalties applied to enterprises inVietnam are proposed in this article.
Keywords: Tax penalties, tax evasion, tax avoidance, tax control, economic integration.References
[2] Nguyen Ngoc Hoa, “Vietnamese Penal Code - 20 Years of Development and the Orientation for Improve”, Journal of Legal Studies, No.1 (2007).
[3] Pham Huyen, “Delay on Handling Tax Violation, Thousand Billion Dongs Lost”, in interview Mr.Nguyen Huu Anh, General Director of Tax Inspection Department, General Department of Taxation, 2015.
[4] Nguyen Ngoc Hoa, “Clarification of Criminal Responsibility of Enterprises”, chinhphu.vn, 2015.
[5] Luc Saidj, “Public Finance”, Dalloz, 2000.
[6] Vu Van Cuong, Thesis on “Tax Management Legislation in the Market Economy in Vietnam: Theory and Practice”, 2012.
[7] Pham Huu Nghi, “Looking back on the Development path of Vietnamese Law from 1945 to Present”, Institute of State and Law, Institute of Social Science in Vietnam.
[8] Vo Hong Phuc, “Planning System Reform in our Socialist-oriented Market Economy”, Magazine of Information and Forecast in Socio-Economic, No.2 (2005).
[9] Nguyen Chau Giang, Hoang Thi Hoa, “Some Issues on International Economic Integration of Vietnam after 30 Years”, Financial Magazine, 2015.
[10] “Handling Illegal Invoices by Tax Control: Practice and Solution”, mof.gov.vn.
[11] Penal Code (1985, 1999), Law on Amendment of Penal Code No.37/2009/QH12 on 19 June 2009.
[12] Law on the Handling of Administrative Violations No.15/2012/QH13 on 20 June 2012.
[13] Law on Tax Administration No.21/2012/QH13 on 20 November 2012.
[14] Decree No.129/2013/NĐ-CP on 16 October 2013 on Tax Sanctions and Enforcements.
[15] Circular No.166/2013/TT-BTC on 15 November 2013 on Tax Administrative Sanctions.
[16] Circular No.10/2014/TT-BTC on 17 January 2014 on Administrative Sanctions for Violations on Invoice.
[17] Joint Circular No.10/2013/TTLT-BTP-BCA-TANDTC-VKSNDTC-BTC on 26 June 2013 on Applying Guidance for Penal Code Relating to Tax, Financial and Stock Crimes.
[18] Other legal texts issued by the National Assembly, the Government, Ministry of Finance and General Department of Taxation (Vietnam).
Websites: mof.gov.vn; gdt.gov.vn, gso.gov.vn.