Law on sanctioning administrative violations for violations on the deadline for submitting value-added tax declaration dossiers - Limitations and recommendations for completion

Abstract

Currently, regulations on administrative violations regarding the deadline for submitting value-added tax declaration dossiers have been quite detail that creating a legal basis for competent person to sanction violations. This article analyzes some inadequacies in the regulations on sanctioning administrative violations for violations on the deadline for submitting value-added tax declaration dossiers then proposes recommendations for completion.