EXTENDING TERM OF SETTLEMENT OF PIT – DEFFERING THE TERM FOR E-INVOICES IMPLEMENTATION TO JULY 01, 202223/09/2019
05 INSTANCES IN WHICH RISKS OF SMALL AND MEDIUM-SIZED ENTERPRISES WILL BE CONSIDERED AND HANDLED23/09/2019
Under Resolution No. 05/2019/NQ-HDTP issued by Council of Justices of the Supreme People’s Court on August 15, 2019:
– If a person evades payment of social insurance, health insurance, unemployment insurance for workers prior to 00:00 on January 1, 2018, he/she shall not face a criminal prosecution as prescribed in Article 216 of the Criminal Code but the following actions shall be taken:
- If he/she has not faced a penalty for administrative violation and the prescriptive period for penalty for administrative violation has not expired, the competent authority may consider imposing an administrative penalty.
- If he/she has incurred a penalty for administrative violation but he/she knowingly evades and delays the execution, the prescriptive period for execution of the decision on penalty for administrative violation shall be determined as prescribed in Clause 2 Article 74 of the Law on Penalties for Administrative Violations. The execution and coercive execution of such decision on penalty for administrative violation shall conform to law on execution and coercive execution of decisions on penalty for administrative violations.
- If the act causes damage to workers, social security agencies or other agencies, the injured parties may file a tort claim against the defendant as prescribed in law on civil procedures.
– The penalties for administrative violations imposed on those who evaded paying social insurance, health insurance or unemployment insurance for workers prior to 00:00 January 1, 2018 shall not be regarded as basis for criminal prosecution as prescribed in Article 216 of the Criminal Code.