If an individual is not truthfully declaring a business household registration dossier, will an individual be subject to administrative sanctions?

If an individual declares dishonestly in the business household registration dossier, will the individual be subject to administrative sanctions?

Penalties for individuals who dishonestly declare business household registration documents are specified in Point a, Clause 2, Article 62 of Decree 122/2021/ND-CP as follows:

Violation of business household registration

1. Fine from 5,000,000 VND to 10,000,000 VND for one of the following acts:

a) Individuals and household members registering more than one business household;

b) Not allowed to establish business households but still establish business households;

c) Failure to register to establish a business household in cases where registration is required according to regulations;

d) Failure to register changes to the content of the business household registration certificate with the district business registration authority within 10 days from the date of change.

2. Fine from 10,000,000 VND to 20,000,000 VND for one of the following acts:

a) Untruthful or inaccurate declaration in business household registration dossier or registration dossier to change the content of business household registration.

In case there is a violation of tax laws, it will be handled according to regulations on sanctioning administrative violations in the tax field;

b) Continue doing business in conditional business lines when there is a temporary suspension request from the district business registration authority.

3. Remedial measures:

a) Compulsory registration of establishment of business households according to regulations for violations specified in Point c, Clause 1 of this Article;

b) Force registration to change the content of the business household registration certificate in case of unregistered violations specified in Point d, Clause 1 of this Article.

According to Clause 2, Article 4, Decree 122/2021/ND-CP stipulates the fine levels as follows:

Fine level

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2. The fines specified in this Decree are the fines applicable to organizations (except for the fines specified in Point c, Clause 2, Article 28; Points a and b, Clause 2, Article 38; Article 62 and Article 63 of this Decree is the penalty level applicable to individuals). For the same administrative violation, the fine for individuals is equal to 1/2 (one-half) of the fine for organizations.

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According to the above regulations, individuals who dishonestly declare business household registration documents may be subject to administrative penalties with fines ranging from 10,000,000 VND to 20,000,000 VND.

Note: In case this individual violates tax laws, they will be handled according to regulations on sanctioning administrative violations in the tax field.

How long is the statute of limitations for sanctioning administrative violations for individuals who dishonestly declare business household registration documents?

Pursuant to Article 5 of Decree 122/2021/ND-CP stipulating the statute of limitations and the time to determine the statute of limitations for sanctioning administrative violations as follows:

The statute of limitations and time of determination determine the statute of limitations for sanctioning administrative violations

1. The statute of limitations for sanctioning administrative violations in the fields of investment, bidding, and business registration is 01 year; for the planning field, it is 02 years.

2. Administrative violations specified in Article 7; Article 9; Article 10; Article 13; Article 14; Clause 2, Article 15; Clause 3, Article 16; Article 17; Article 18; Article 19; Article 20; Article 21; Article 22; Article 23; Article 24; Article 30; Article 36; Article 37; Article 43; Article 44; Article 45; Article 46; Article 47; Article 48; Article 49; Article 50; Article 51; Article 52; Article 53; Article 54; Article 55; Article 56; Article 57; Article 58; Article 59; Article 60; Article 61; Article 62; Article 63; Article 64; Article 65; Article 66; Article 67; Article 68, Article 69; Article 70; Articles 71 and 72 of this Decree are administrative violations in progress.

For violations in progress, the statute of limitations is calculated from the time the violation is discovered. In case the violation has ended, the statute of limitations is calculated from the time the violation ended.

3. The administrative violations specified in this Decree (except for the administrative violations specified in Clause 2 of this Article, Article 12 and Article 25) are administrative violations that have ended.

For violations that have ended, the statute of limitations is calculated from the time of termination of the violation.

Accordingly, the statute of limitations for sanctioning administrative violations for individuals who dishonestly declare business household registration documents is 01 year.

What does the business household registration dossier include?

According to Clause 2, Article 87 Decree 01/2021/ND-CP, the business household registration dossier includes the following documents:

(1) Application for business household registration;

(2) Personal legal documents for business household owners and household members registering business households in case household members register business households;

(3) Copy of meeting minutes of household members on establishment of household business in case household members register business household;

(4) Copy of the household member’s authorization document for a member to be the owner of the business household in the case of household members registering the business household.