What are mitigating circumstances in administrative violations?
In the case of administrative fines for tax violations, if the violation involves mitigating circumstances, the fine imposed is usually reduced or may even be waived. So, what exactly are mitigating circumstances, and what qualifies as such?
According to Article 9 of the Law on Handling Administrative Violations, No. 15/2012/QH13, which was passed by the National Assembly on June 20, 2012, and took effect from July 1, 2013, the following circumstances are considered mitigating:
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The person who committed the violation took actions to prevent or reduce the consequences of the violation or voluntarily remedied the consequences and compensated for the damages.
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The person who committed the violation voluntarily reported the violation, sincerely expressed remorse, and actively assisted authorities in detecting and handling the violation.
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The violation occurred under emotional distress caused by illegal actions of another person, exceeding the limits of legitimate defense or beyond the requirements of an emergency situation.
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The violation was committed under duress or as a result of material or psychological dependency.
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The person who committed the violation is a pregnant woman, elderly, ill, or disabled, which limits their ability to understand or control their actions.
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The violation occurred due to exceptional difficult circumstances not caused by the individual.
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The violation was due to backward education or lack of knowledge.
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Other mitigating circumstances as determined by the Government.
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