How much damage must an individual who manages budget collection invoices cause before being prosecuted?
(Baonghean.vn) - I would like to ask if an individual causes a loss of 200 million VND to the State budget when preserving and managing invoices and documents for payment to the State budget, will he be prosecuted for criminal liability? This is a concern of Mr. Nguyen Van Hoa (Thanh Chuong, Nghe An).
Reply: According to Article 204 of the 2015 Penal Code, it is stipulated as follows:
Crime of violating regulations on preservation and management of invoices and documents for payment to the state budget:
1. Any person responsible for preserving and managing invoices and documents who violates State regulations on preserving and managing invoices and documents for payment to the State budget, causing damage to the State budget or to others from VND 100,000,000 to less than VND 500,000,000, shall be subject to a fine of VND 10,000,000 to VND 100,000,000 or non-custodial reform for up to 03 years.
2. Committing a crime in one of the following cases shall be subject to a fine of from VND 100,000,000 to VND 500,000,000 or imprisonment from 06 months to 03 years:
a) Committing the crime 2 times or more;
b) Causing damage of VND 500,000,000 or more.
3. The offender may also be banned from holding certain positions or doing certain jobs from 01 to 05 years.
Thus, according to the above provisions, individuals who preserve and manage invoices and documents for state budget payments that cause damage to the state budget or to others of 100 million VND or more may be prosecuted for criminal liability under the above crime.
Therefore, in the case you mentioned, this person caused damage to the State budget of 200 million VND and could be prosecuted.
