Joint circular no. 06 10/2013/TTLT-BTP-BCA-TANDTC-VKSNDTC-BTC dated 26 june 2013 of ministry of justice – public security - the supreme people's court – the supreme people’s procuracy - ministry of finance about instructions of some articles of the criminal code of guilty in taxation, finance - accounting and securities
Joint Circular No. 10/2013/TTLT-BTP-BCA-TANDTC-VKSNDTC-BTC in guidance of some articles of the criminal code of crime in taxation, financial accounting and securities as follows:
1. For tax evasion
2. On printing, distribution, purchases or sale of illegal invoices, receipts of state budget
3. About violating regulations on preservation and management of invoices and receipts of state budget
4. About intentional publication of false information or conceal the truth in securities activities
5. On using internal information to trade securities
6. Regarding the share price manipulation
This joint Circular takes effects from 15 August 2013
