Regulatory Alerts2013-06-26 | 10/2013/TTLT-BTP-BCA-TANDTC-VKSNDTC-BTCAdded · Updated
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.
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