Rule · SSC · 26 Jun 2013 · 10/2013/TTLT-BTP-BCA-TANDTC-VKSNDTC-BTC

Joint Circular 10/2013/TTLT-BTP-BCA-TANDTC-VKSNDTC-BTC on Guiding the Application of the Penal Code Provisions on Tax, Financial-Accounting, and Securities Crimes

The Ministry of Justice, Ministry of Public Security, Supreme People's Court, Supreme People's Procuracy, and Ministry of Finance jointly issued Joint Circular 10/2013/TTLT-BTP-BCA-TANDTC-VKSNDTC-BTC to standardize the application of the Penal Code provisions regarding crimes in the fields of tax, financial-accounting, and securities. This circular provides detailed guidance on specific articles of the Penal Code to ensure consistent legal interpretation and enforcement across these sectors. The regulation officially took effect on August 15, 2013.

VietnamState Securities Commission

To correctly and uniformly apply the provisions of the Penal Code (hereinafter referred to as the Penal Code) regarding crimes in the fields of tax, financial-accounting, and securities, the Ministry of Justice, Ministry of Public Security, Supreme People's Court, Supreme People's Procuracy, and Ministry of Finance jointly issued Joint Circular No. 10/2013/TTLT-BTP-BCA-TANDTC-VKSNDTC-BTC dated June 26, 2013, guiding the application of certain articles of the Penal Code regarding crimes in the fields of tax, financial-accounting, and securities (detailed content attached).

This Joint Circular takes effect from August 15, 2013.

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