Management and use for receipts of fees and charges need to be controlled

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The General Department of Taxation received Dispatches of the local Tax Department on punishment of administrative violation with cases where people lose receipts for fees and charges or the receipts of authorized tax collection at the People’s Committee of communes, wards, and townships.

For these cases, according to the General Department of Taxation, pursuant to Decree 81/2013/ND-CP dated July 19, 2013 of the Government, it stipulates in detail a number of articles and measures of implementation of the Law on Handling administrative violations, and the Law on Tax administration No.78/2006/QH11 dated November 29, 2016 about punishment for administrative violation (if any) at the People’s Committee of communes level.

However, as the People’s Committee of communes level is the State authority and the collection of the fees and charges (fees for using roads for motorcycle; charges for copies and certification) or a number of taxes collected by the People’s Committee of communes level in compliance with State management functions and tasks which are assigned by the Government, so are not punished as per provisions of the Law on Handling administrative violation.

The handling of the individuals who lose receipts, if the individual is a cadre or civil servant of the People’s Committee of commune-level, they will be handled as per the provisions of the Law on Cadres and Civil servants. For the case of the individual, who is a contract worker that is not subject to be adjusted by the Law on Cadres and Civil servants, those individuals will be handled by the People’s Committee of commune -level.

For the case of individuals who have a violation that leads to serious consequences such as: illegally selling or using receipts for fraud and loss in revenue, must face criminal prosecution and they will be treated as prescribed by the Criminal Code.

Hence, the General Department of Taxation requests the provincial Tax Departments to handle the cases where people lose receipts of fees and charges or the receipts of authorized Tax collection at the People’s Committee of commune-level as provisions of the law.

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In order to closely control management and use of the receipts of the authorized tax collection and fees and charges at the People’s Committee of commune-level and restrict the issue of lost receipts, the General Department of Taxation requests the provincial Tax Departments to write to require the People’s Committee of district-level (district, town and city under province, and the central city) to have the measures to control units at the local level for implementation of management and use of receipts as per provisions of the law.