At  Article 1,  Decree 129/2013/ND-CP dated October 16, 2013, of The Government on penalties for violations pertaining to taxation and enforcement of administrative decisions on taxation, prescribe

1. Scope of regulation:

This Chapter deals with the violations pertaining to taxation, penalties, remedial measures, the power to impose penalties and implement decisions on administrative penalties for violations pertaining to taxation.

Administrative violations pertaining to taxation include violations against the Law on Tax administration, the Law on the amendments to the Law on Tax administration (hereinafter referred to as the Law on Tax administration); taxes, land rents, water surface rents, land levy; revenues from mineral extractions and other government revenues collected by tax authorities as prescribed by law.

This Decree does not apply to administrative violations pertaining to fees, charges, invoices, and administrative violations pertaining to taxation on exported and imported goods.

If International Agreements to which Vietnam is a signatory prescribes penalties for administrative violations pertaining to taxation differently from this Decree, such International Agreements shall apply.

2. Objects of penalties for administrative violations pertaining to taxation

a) The taxpayers that commit administrative violations pertaining to taxation;

b) The credit institutions defined by the Law on credit institutions (hereinafter referred to as credit institutions) that commit administrative violations pertaining to taxation;

c) Relevant organizations and individuals;