New Joint Circular guidance on the application of a number of articles of the Penal Code offenses in the field of taxation and finance - accounting and securities
23:12 01/07/2013
Ministry of Justice - Ministry of public security - Supreme People's Court - Supreme People's Procuracy - Ministry of Finance on June 26 issued Circular No. 10/2013/TTLT- BTP-BCA-SPC-SPP-BTC guiding the application of a number of articles of the Criminal Code on crimes in the field of taxation and finance - accounting and securities.
This Joint Circular is a great effort of the ministries concerned to specify some of the provisions of Penal Code offenses in the field of taxation and finance - accounting and securities to meet a step requires the fight against crime in the current situation, especially tax evasion, illegal trading behavior invoices, receipts of state budget, intentional acts of published false information or conceal the truth in the hope of securities activities securities price manipulation.
This Joint Circular takes effect from the date of 15/08/2013.