This Circular elaborates Clause 2 Article 91 of Decree No. 98/2020/ND-CP regarding rules for determination of，and how to determine，illegal benefits obtained from administrative violations against regulations on commerce, production and trade in counterfeit and prohibited goods.
The specific cases include:
- How to determine illegal monetary benefits;
- How to determine illegal benefits being financial instruments;
- How to determine illegal benefits being objects or other assets;
- How to determine amounts payable in case of illegally sold, liquidated or destroyed exhibits and instrumentalities.
In which, it is required to note that the illegal benefits obtained from a violation shall be determined from the time of commission of the violation until the violation ends or the issue date of the decision to impose penalties.
If an entity commits multiple violations, the illegal benefits obtained from each violation shall be determined. If an entity repeats a violation, the illegal benefits obtained from each commission of the violation shall be determined.
With regard to illegal monetary benefits, they shall be determined to equal the proceeds earned from the illegal transfer, sale or provision of goods or services after deducting direct costs of such goods or services which are determined according to documents and records provided by the violating entity to prove the legitimacy and validity of such costs. If such documents and records are not available, the unit price shall be determined according to the market price of similar goods or services applied at the time of detection of the violation.
This Circular takes effect from January 1st, 2023 and replaces Circular No. 149/2014/TT-BTC dated October 10th, 2014.
|Published||Vietlaw's Newsletter No. 588|