DECREE 125/2020 / ND-CP SANCTIONING ADMINISTRATIVE VIOLATIONS ON TAXES AND LATEST BILL 2020
- 02/11/2020 16:22
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GOVERNMENT |
SOCIALIST REPUBLIC OF VIETNAM |
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No. 125/2020 / ND-CP |
Hanoi, October 19, 2020 |
REGULATIONS ON SANCTIONING ADMINISTRATIVE VIOLATIONS ON TAX, BILLING
Pursuant to the Law on Government Organization dated June 19, 2015;
Pursuant to the Law on handling of administrative violations dated June 20, 2012;
Pursuant to the Law on Tax Administration dated June 13, 2019;
At the request of the Minister of Finance;
The Government promulgates a Decree on the sanctioning of administrative violations of taxes and invoices.
Article 1. Scope and subject of application
1. Scope of regulation
This Decree provides for administrative violations, sanctioning forms, sanctioning levels, remedial measures, competence to impose penalties, competence to make administrative violation records and a number of sanctioning procedures. administrative violations of tax, invoices.
This Decree does not apply to administrative violations of fees and charges; administrative violations of tax on exported and imported goods collected by the customs authority and violated regulations on tax registration procedures, violations of regulations on notification of business suspension, notification to report on the continued business operation ahead of time with the business registration agency, the cooperative registration agency of the organizations and individuals that carry out tax registration together with the enterprise registration, the registration of cooperatives, Business Registration.
2. Subjects of application
a) Taxpayers;
b) Tax officers, tax authorities at all levels;
c) Other organizations and individuals related to the implementation of the law on taxes and invoices.
Article 2. Interpretation of terms
In the sanctioning of tax-related administrative violations, the terms of invoices below are construed as follows:
1. Tax-related administrative violations are acts at fault committed by organizations or individuals violating the provisions of the law on tax administration, the law on tax and other revenues (land use levy; rent land, water surface rent; money for granting mineral exploitation rights; money for granting water right; remaining after tax profit after setting up funds of enterprises of which 100% charter capital is held by the State; stock dividends, profits divided by the state capital invested in joint-stock companies or limited liability companies with two or more members) that are not a crime and must be sanctioned according to law. administrative.
2. Administrative violations on invoices are acts of errors which are committed by organizations or individuals violating the provisions of the law on invoices but are not crimes and according to law provisions must be sanctioned. administrative offense.
3. The evaded tax amount is the tax amount payable to the State budget according to the tax law, which the taxpayer is discovered and identified in the administrative violation minutes or the written record of tax evasion. tax check (check).
4. Guiding documents of tax agencies related to contents of tax liability determination are administrative documents promulgated by tax agencies at all levels to guide one or more taxpayers in fulfilling tax obligations in one situation. specific situations.
5. A tax agency's handling decision related to the taxpayer's tax liability determination is a tax refund handling decision, for case of examination before tax refund; tax exemption or reduction decisions; decisions on extension of tax declaration submission; to handle the deductible or refundable value-added tax amount or the loss transferred later on the decision on sanctioning the administrative violation or the decision to apply remedial measures.
6. The starting date of exceeding the time limit specified in Articles 10, 11, 13, 14 and 19 of this Decree is the first day after the expiration of the time limit for performing the responsibilities and obligations of organizations and individuals according to regulations. of the law on tax administration. In the event of an extension, the start date of the overdue deadline is the first day after the deadline date of the extension.
7. A case with many complicated details is a case discovered through tax inspection and examination at taxpayers' offices; cases need consultation from specialized agencies and organizations; cases that make false declarations leading to insufficient tax payable or increase in exempt, reduced, refunded, or tax evasion amounts.
8. A particularly serious case means an act of false declaration leading to a lack of tax payable or an increase in the refundable tax amount or an act of tax evasion for three or more consecutive tax periods.
9. The date of detecting the act of violation is the date a competent person on duty makes a record recording the administrative violation of the person sanctioned for an administrative tax or invoice violation.
Article 3. The subjects sanctioned for administrative violations of tax and invoices
1. The subjects sanctioned for administrative violations of tax and invoices include:
a) The taxpayer commits an act of administrative violation of taxes or invoices.
In case the taxpayer authorizes another organization or individual to fulfill tax obligations but the tax law and tax administration stipulate the obligations and responsibilities of the authorized party to perform on behalf of the taxpayer, If the authorized party commits acts of administrative violation specified in this Decree, the authorized organization or individual will be sanctioned according to this Decree.
In case that, according to the law on taxation and tax administration, organizations and individuals that are obliged to make tax registration, declare and pay tax on behalf of taxpayers, but the organization or individual that declares and pays tax on behalf of taxpayers commits acts. For administrative violations specified in this Decree, organizations and individuals that declare and pay tax on behalf of them shall be sanctioned for tax-related administrative violations according to the provisions of this Decree.
b) Organizations and individuals involved in administrative violations of tax and invoices.
2. Taxpayers being organizations sanctioned for tax-related administrative violations, invoices include:
a) Enterprises established and operating under the Law on Enterprises, Law on Investment, Law on Credit Institutions, Law on Insurance Business, Law on Securities, Law on Petroleum, Law on Commerce and other legal documents other law; dependent units of enterprises and business locations directly declaring, paying taxes and using invoices;
b) Public and non-public non-business units;
c) Organizations established and operating under the Cooperative Law;
d) Foreign organizations, enterprises, branches, representative offices of foreign traders, executive offices of foreign contractors in Vietnam do business or earn income in Vietnam;
dd) The State agency commits an act of administrative violation of tax or invoice that is not in the assigned state management task;
e) Cooperative groups and other organizations established in accordance with the law.
Article 4. Acts of using illegal invoices and documents; Illegal use of invoices and documents
1. Using invoices and vouchers in the following cases is the act of using illegal invoices and vouchers:
a) Fake invoices and vouchers;
b) Invoices and vouchers are not yet valid and out of use value;
c) Invoices are stopped using during the enforcement period by stopping using invoices, unless they are permitted to use according to the tax authorities' notices;
d) E-invoices are not registered for use with tax authorities;
dd) E-invoices without the tax authority's code, for cases of using e-invoices with the tax authority's code;
e) The invoice of buying goods and services has a date on the invoice from the date the tax authority determines that the seller does not operate at the business address registered with a competent state agency;
g) Invoices and vouchers of purchase of goods and services with the date on which the invoice or document is issued before the date on which the invoice issuer is determined, documents are not operating at the business address registered with the state agency. The authority or no notification of the tax authority on the fact that the invoicing party does not operate at the business address registered with the competent authority but the tax authority or the police or other Other functions have concluded that invoices and documents are not legal.
2. Using invoices and vouchers in the following cases is the act of using illegal invoices and vouchers:
a) Invoices and vouchers do not contain all compulsory contents as prescribed; invoices erased or corrected improperly;
b) Invoices or vouchers are false (invoices and vouchers with items and contents of economic operations recorded but the purchase and sale of goods or services is partially or wholly untrue); Invoices that incorrectly reflect actual value arising or issue false invoices or fake invoices;
c) There is any difference in the value of goods or services or between the mandatory criteria between copies of the invoice;
d) Turn-around invoices when transporting goods in circulation or use invoices of these goods or services to prove other goods or services;
dd) Invoices and vouchers of other organizations and individuals (except invoices issued by tax authorities and authorized to issue invoices) to validate purchased goods or services or sold goods or services. out;
e) Invoices and vouchers that the tax authority or the police or other authorities have concluded are illegal use of invoices and documents.
Article 5. Principles of sanctioning administrative violations of taxes and invoices
1. The sanctioning of administrative violations of taxes and invoices comply with the law on tax administration and the law on handling of administrative violations.
2. Organizations and individuals are only sanctioned for administrative violations of tax and invoices when they commit acts of administrative violations of tax and invoices according to the provisions of this Decree.
3. Organizations and individuals that commit many acts of administrative violation shall be sanctioned for each violation, except the following cases:
a) In case the taxpayer incorrectly declares one or more items on the tax dossiers of the same tax at the same time, the act of making false declaration in the case of tax procedure sanction is only sanctioned for one act. incorrectly declaring the criteria on the tax dossier with the highest fine bracket among the acts that have been carried out under the provisions of this Decree and applying the violation aggravating circumstances many times;
b) If the taxpayer is late in submitting multiple tax declaration dossiers for multiple tax periods at the same time but the same tax period, only one act of late submission of tax declaration dossiers with the highest fine bracket in the number of acts that have been carried out under the provisions of this Decree and repeatedly aggravated circumstances are applied.
If the late-filing tax declaration dossier is in the case of tax evasion, it shall be separated to sanction the act of tax evasion;
c) If a taxpayer is late in submitting multiple notices or reports of the same type on invoices at the same time, the taxpayer will be sanctioned for one act of late submission of notices and reports on invoices with a high fine bracket. Most of the acts have been implemented in accordance with this Decree and the aggravating circumstances are applied many times;
d) The acts of violation on illegal use of invoices or illegal use of invoices which are sanctioned under Articles 16 and 17 of this Decree will not be sanctioned according to Article 28 of this Decree.
4. In cases where in an administrative procedure there are many components of the dossier, which are prescribed more than one act of administrative violation in this Decree, the violating organization or individual shall be sanctioned for each act of violation. .
5. For the same act of tax-related administrative violation or invoice, the fine level for an organization is equal to 2 times of the fine level for an individual, minus the fine level for the act specified in Article 16. Article 17 and Article 18 of this Decree.
Article 6. Mitigating circumstances and aggravating circumstances in the tax and invoice domain
1. Aggravating circumstances and extenuating circumstances according to the provisions of law on handling of administrative violations.
2. Administrative violations with tax amounts (insufficient tax amounts, evaded tax amounts or higher exempt, reduced or refunded tax amounts) of VND 100,000,000 or more or the value of goods and services from 500,000 .000 VND or more is determined as a large-scale administrative tax violation as prescribed at Point l, Clause 1, Article 10 of the Law on handling of administrative violations . An administrative violation of 10 invoice numbers or more is defined as an administrative violation on a large-scale invoice under Point l, Clause 1, Article 10 of the Law on Handling of Administrative Violations .
1. Main penalty
a) Warnings
A warning is applicable to the violation of tax procedures and invoices that are not serious, with mitigating circumstances, and fall into the case of applying the sanction of warning according to the provisions of this Decree.
b) Fine
A fine not exceeding VND 100,000,000 will be imposed on the organization that commits acts of administrative violation on invoices. A fine not exceeding VND 50,000,000 will be imposed on individuals committing acts of administrative violations on invoices.
A fine of up to VND 200,000,000 shall be imposed on taxpayers being organizations that commit violations of tax procedures. A fine of up to VND 100,000,000 shall be imposed on taxpayers being individuals that commit violations of tax procedures.
A fine of 20% of the insufficient tax amount or the tax exempted, reduced, or refunded higher than the regulations for the act of false declaration leading to a lack of payable tax amount or an increase in the exempt, reduced or refunded tax amount.
A fine of from 1 to 3 times of the amount of tax evasion shall be imposed for tax evasion.
A fine corresponding to the amount of money not deducted from the state budget account for the violation specified in Clause 1, Article 18 of this Decree.
2. Additional sanction: Terminate the printing of invoices.
3. Remedy
a) Enforced full payment of the insufficient tax amount, the tax exempted, reduced, or refunded higher than the prescribed tax amount, the evaded tax amount, the late tax payment interest into the state budget.
b) Forcible adjustment of losses and creditable input value-added tax amounts to transfer to the next period.
c / Forcible submission of dossiers for change of tax registration contents; re-declaring and submitting additional documents in tax records; filing a tax return, appendixes attached to the tax return; Provide information.
d) Forced implementation of procedures for issuing invoices.
d) Force to issue invoices according to regulations.
e) Forcible destruction or destruction of invoices and printed products.
g) Forcible making and sending notices and reports on invoices.
h) Forcible transfer of e-invoice data.
i) Force to submit illegal benefits gained from conducting acts of administrative violations.
4. Principles of applying fines
a) The fine levels specified in Articles 10, 11, 12, 13, 14, 15, Clauses 1, 2 Article 19 and Chapter III of this Decree are applicable to organizations.
For taxpayers being households, business households are subject to the same fines as individuals.
b) When determining the fines imposed on the violating taxpayer with both aggravating and mitigating circumstances, an aggravating circumstance is deducted on the principle that one extenuating circumstance is reduced by one aggravate.
c) Extenuating or aggravating circumstances that have been used to determine the fine bracket shall not be used when determining a specific fine amount under Point d of this Clause.
d) When fines, the specific fine for an act of violating tax procedures and invoices and the act in Article 19 of this Decree is the average level of the fine bracket specified for that act. If there is an extenuating circumstance, each circumstance is entitled to a 10% reduction of the average fine level of the fine bracket but the fine level for such act must not exceed the minimum level of the fine bracket; if there is an aggravating circumstance, each aggravating circumstance is counted an increase of 10% of the average fine level of the fine bracket, but the fine level for such act must not exceed the maximum level of the fine bracket.
1. The statute of limitations for sanctioning administrative violations on invoices
a) The statute of limitations for sanctioning administrative violations on invoices is 01 year.
b) The time for calculating the statute of limitations for sanctioning administrative violations on invoices is specified as follows:
For acts of administrative violations which are being carried out specified at Point c of this Clause, the statute of limitations shall be counted from the date the persons competent to perform public duties detect the violations.
For an administrative violation which has ended as specified at Point d of this Clause, the statute of limitations is counted from the date the violation ends.
c) The acts of administrative violations on invoices which are being carried out are the acts specified in Clause 4, Article 21; Point b Clause 2 and Clause 3 of Article 23; Clause 2 and Clause 5 of Article 24; Point b, Clause 3, Article 25; Point b Clause 2 and Points b, c, d Clause 3 Article 27; Point b, Clause 5, Article 29; Point b, Clause 3, Article 30 of this Decree.
d) The act of administrative violation on invoices other than the case specified at Point c of this Clause is the administrative violation that has ended. The time of termination of an act of violation is the date the violation was committed.
For the act of losing, burning or damaged invoices, if the date of loss, fire or damage of the invoice cannot be determined, the time of termination of the act of violation is the date when the invoice is found to be lost, burnt or damaged.
For acts of violation on the time limit for notifying and reporting on invoices specified in Clauses 1 and 3, Article 21; Points a and b, Clause 1 and Points c and d, Clause 2, Article 23; Clauses 1, 2 and Point a, Clause 3, Article 25; Clause 1, Point a Clause 2, Clause 3, Clause 4 and Point a Clause 5 Article 29 of this Decree shall be terminated on the date the taxpayer submits a notice or report on an invoice.
2. The statute of limitations for sanctioning tax-related administrative violations
a) The statute of limitations for sanctioning an act of violation of tax procedures is 2 years from the date the violation is committed.
The date of committing an act of administrative violation of tax procedures is the day following the expiration of the time limit for carrying out tax procedures according to the tax administration law, except the following cases:
For acts specified in clause 1, point a, b clause 2, clause 3 and point a clause 4 Article 10; Clauses 1, 2, 3, 4 and Point a Clause 5 Article 11; Clauses 1, 2, 3 and Points a and b, Clause 4, and Clause 5, Article 13 of this Decree, the date of committing the violation to calculate the statute of limitations is the date the taxpayer makes tax registration or notify the tax agency. or file tax returns.
For acts specified at Point c, Clause 2, Point b, Clause 4, Article 10; Point b, Clause 5, Article 11; Points c and d, Clause 4, Article 13 of this Decree, the date the violation is committed to calculate the statute of limitations is the date on which the person with public duty competence discovers the violation.
b) The statute of limitations for sanctioning the tax evasion is not enough to be examined for penal liability, the act of false declaration leading to a lack of tax payable or an increase in the amount of tax exempt, reduced or refunded is 5 years, including from the date of the violation.
The date of committing false declaration leading to understatement of payable tax amount or increasing tax exempted, reduced, or evaded (except for the act at Point a, Clause 1, Article 17 of this Decree) is the day following the date. at the end of the deadline for submitting the tax declaration dossier of the tax period in which the taxpayer declares tax understated, tax evasion or the day following the date on which a competent authority issues a decision on tax refund, tax exemption or reduction.
For acts of failing to submit tax registration dossiers, or failing to submit tax declaration dossiers at Point a, Clause 1, Article 17 of this Decree, the date of committing acts of violation to calculate statute of limitations is the date the competent persons perform official duties. detect violations. For acts of filing tax declaration dossiers after 90 days specified at Point a, Clause 1, Article 17 of this Decree, the date of committing the act of violation to calculate the statute of limitations is the date the taxpayer submits the tax declaration dossier.
3. For cases that are accepted and settled by criminal procedure-conducting agencies, but then there is a decision not to prosecute the criminal case, the decision to cancel the decision to institute the case, the decision to suspend Investigate or terminate the case if the act of violation shows signs of administrative violation of tax or invoice, within 03 days from the date of issuance of the decision, the criminal procedure-conducting agency must transfer the decision. The above-mentioned regulations are attached with dossiers, material evidences and means of the violation and request for sanctioning of administrative violations to the persons with competence to sanction tax-related administrative violations and invoices. The statute of limitations for sanctioning violations shall comply with Clauses 1 and 2 of this Article. Time for agencies conducting legal proceedings to accept and consider shall be counted into the statute of limitations for sanctioning administrative violations.
4. Within the time limit specified in Clauses 1 and 2 of this Article, if organizations or individuals deliberately shirk or obstruct the sanctioning, the statute of limitations for sanctioning administrative violations shall be recalculated from the time the acts are terminated. evasion hinders the punishment.
5. The time limit is considered as not yet sanctioned for administrative violations of taxes and invoices
Organizations and individuals that will be sanctioned for administrative violations of tax and invoices if within 6 months from the date of completing the sanctioning decision or 1 year from the date the sanctioning decision is completed. If the other principal is not sanctioned, or since the expiration of the statute of limitations for execution of the sanctioning decision, if the violation is not repeated, it shall not be regarded as having not been administratively sanctioned for such act.
The date when the decision on sanctioning a warning is completed is the date when the decision on sanctioning the administrative violation is delivered and sent to the sanctioned organization or individual as prescribed in Article 39 of this Decree.
6. Tax retrospective collection time
a) Past the statute of limitations for sanctioning tax-related administrative violations, the taxpayer will not be sanctioned but must still pay the full amount of tax arrears (understated tax, evaded tax amount, exempted, reduced, or refunded tax. higher than the regulations, the money for late tax payment) into the state budget for a period of ten years or more, from the date of detecting the violation. If the taxpayer fails to make tax registration, the tax deficient amount, tax evaded, late payment interest must be fully paid for the whole period of time, since the date of detecting the violation.
b) The time limit for retrospective collection of tax at Point a of this Clause applies only to taxes under the tax law and other revenues declared and self-remitted by organizations and individuals into the state budget.
For revenues from land or other revenues whose financial obligations are determined by the agency competent to determine the financial obligations of the organization or individual, the competent agency shall determine the time limit for arrears according to the provisions of law on land. belt and related laws but not less than the time limit for arrears according to the provisions of Point a of this Clause.
Article 9.- The cases in which the administrative violation is not imposed on tax and invoice
1. Not to sanction administrative violations of tax and invoices for the cases in which the administrative violations are not sanctioned according to the provisions of the law on handling of administrative violations.
Taxpayers late in performing electronic tax procedures, invoices electronically due to technical problems of information technology systems announced on the web portal of tax authorities in case of committing acts. violations caused by force majeure events specified in Clause 4, Article 11 of the Law on handling of administrative violations .
2. Not to impose administrative penalties for tax-related administrative violations, not to charge late tax payment interest on taxpayers who commit tax-related administrative violations due to the implementation of tax-related guiding documents or handling decisions of tax agencies or agencies. The State has authority related to the contents of the determination of taxpayers' tax obligations (including guiding documents and handling decisions issued before the effective date of this Decree), except for inspection. , tax examination at taxpayers' offices has not discovered errors of taxpayers in declaring, determining payable tax amounts or tax amounts to be exempted, reduced, or refunded, but then acts of administrative violations on Taxpayer's tax is detected.
3. Failure to impose administrative penalties for tax offenses in case of incorrect declaration, the taxpayer has made additional declarations in the tax declaration dossier and has voluntarily paid the payable tax amount before the tax authority announces the decision. tax examination and inspection at taxpayers 'offices or before the time when tax agencies detect that there is no tax inspection or examination at taxpayers' offices or before discovery by other competent agencies.
4. Not to sanction acts of violating tax procedures for individuals who directly settle personal income tax, who are late in submitting personal income tax finalization dossiers, but when there is an arising tax amount; Business households and business individuals have their tax assessed under Article 51 of the Law on Tax Administration .
5. Not to sanction acts of violation of the time limit for submitting tax declaration dossiers while taxpayers are allowed to extend such tax declaration dossiers.
ADMINISTRATIVE VIOLATIONS ON TAXES, PENALTIES AND CONSEQUENTIAL MEASURES
Section 1. HANDLING OF ADMINISTRATIVE VIOLATIONS ON TAX FOR TAXPAYERS
1. Caution for acts of tax registration; notice of business operation suspension; notice of continuing business ahead of the announced deadline from 1 day to 10 days and with mitigating circumstances.
2. A fine of between VND 1,000,000 and 2,000,000 shall be imposed for one of the following acts:
a) Tax registration; notice of continuing to do business 1 to 30 days ahead of schedule, except for the case specified in Clause 1 of this Article;
b) Notification of business suspension beyond the prescribed time limit, except the case specified in Clause 1 of this Article;
c) Failure to notify business suspension.
3. A fine of between VND 3,000,000 and 6,000,000 shall be imposed for tax registration acts; notice of continuing to do business 31 to 90 days ahead of schedule.
4. A fine of between VND 6,000,000 and 10,000,000 shall be imposed for one of the following acts:
a) Tax registration; notice of continuing to do business 91 days or more past the prescribed time limit;
b) Failure to provide further notification of business operation prior to the notified deadline but no payable tax.
1. Warnings shall be imposed for one of the following acts:
a) Notification of changes in tax registration information 1 to 30 days behind schedule without changing the tax registration certificate or notification of tax identification numbers with mitigating circumstances;
b) Notification of changes to tax registration information 1 to 10 days behind schedule, resulting in changes in the tax registration certificate or notification of tax identification numbers with mitigating circumstances.
2. A fine of between VND 500,000 and 1,000,000 shall be imposed for notifying changes to tax registration contents 1 to 30 days behind schedule without changing the tax registration certificate or code notification. tax amount, except for the case in Point a Clause 1 of this Article.
3. A fine of between VND 1,000,000 and 3,000,000 shall be imposed for one of the following acts:
a) Notification of changes to tax registration information 31 to 90 days behind schedule without changing the tax registration certificate or notification of tax identification number;
b) Notification of changes in tax registration information 01 to 30 days behind schedule, resulting in changes in the tax registration certificate or notification of tax identification numbers, except for the case specified at Point b, Clause 1 of this Article. .
4. A fine of between VND 3,000,000 and 5,000,000 shall be imposed for one of the following acts:
a) Notification of changes in tax registration information 91 days or more behind schedule without changing the tax registration certificate or notification of tax identification number;
b) Notification of changes in tax registration information 31 to 90 days behind schedule, resulting in changes in the tax registration certificate or notification of tax identification number.
5. A fine of between VND 5,000,000 and 7,000,000 shall be imposed for one of the following acts:
a) Notification of changes in tax registration information 91 days or more behind schedule, resulting in changes in the tax registration certificate or notification of tax identification number;
b) Failure to notify information changes in the tax registration application.
6. The provisions of this Article do not apply to the following cases:
a) The non-business individual who has been issued with a personal income tax code is slow to change information on identity card when being granted a citizen's identity card;
b) The late income paying agency notifies the change of information on the identity card when the personal income taxpayer is the individual authorized to finalize personal income tax and is issued a citizen identification card;
c) Notification of change of information in the tax registration dossier on taxpayer's address past the prescribed time limit due to change of administrative boundaries under resolutions of the Standing Committee of the National Assembly or resolutions of the National Assembly.
7. Remedy: Forcible submission of dossiers for change of tax registration contents, for acts specified at Point b, Clause 5 of this Article.
1. A fine of between VND 500,000 and 1,500,000 shall be imposed for false or inadequate declaration of items in tax dossiers but not related to determination of tax obligations, except for acts specified in Clause 2 of Article. this.
2. A fine of between VND 1,500,000 and VND 2,500,000 shall be imposed for false or inadequate declaration of items on the tax declaration, the appendices attached to the tax declaration but not related to the determination of obligations tax.
3. A fine of between VND 5,000,000 and 8,000,000 shall be imposed for one of the following acts:
a) Falsely declaring or incompletely declaring criteria related to determination of tax obligations in tax dossiers;
b) Acts specified in Clause 3, Article 16; Clause 7 Article 17 of this Decree.
4. Remedy:
a / Forcible re-declaration and additional submission of documents in tax dossiers, for acts specified in Clauses 1, 2 and Point a, Clause 3 of this Article;
b) Forcible adjustment of losses or creditable input value-added tax amounts to the next period (if any), for violations specified in Clause 3 of this Article.
Article 13. Penalties for violations against the deadline for submitting tax declaration dossiers
1. A warning shall be imposed for submitting tax declaration dossiers 1 to 5 days behind schedule and with mitigating circumstances.
2. A fine of between VND 2,000,000 and 5,000,000 shall be imposed for submitting tax declaration dossiers 1 to 30 days behind schedule, except for the case specified in Clause 1 of this Article.
3. A fine of between VND 5,000,000 and 8,000,000 shall be imposed for acts of filing tax declaration dossiers 31 to 60 days behind schedule.
4. A fine of between VND 8,000,000 and 15,000,000 shall be imposed for one of the following acts:
a) Filing tax returns 61 days to 90 days behind schedule;
b) Filing the tax declaration 91 days or more behind schedule but no arising tax;
c) Failure to submit a tax return but no incurred tax;
d) Failure to submit annexes under regulations on tax administration for enterprises with associated transactions, together with the corporate income tax finalization dossier.
5. A fine of between VND 15,000,000 and 25,000,000 for acts of submitting tax declaration dossiers more than 90 days after the deadline for submission of tax declaration dossiers, when payable tax amounts arise and payers. Taxes that have fully paid tax or late payment interest into the state budget before tax agencies announce their decisions on tax examination or inspection or before tax agencies make records of late submission of dossiers tax declaration according to the provisions of Clause 11, Article 143 of the Law on Tax Administration .
If the fine if applied under this clause is greater than the amount of tax incurred on the tax declaration dossier, the maximum fine amount in this case is equal to the amount of tax payable on the tax declaration dossier but not low. than the average level of the fine bracket specified in Clause 4 of this Article.
6. Remedy:
a) Forcible full payment of the late tax payment amount to the state budget, for violations specified in Clauses 1, 2, 3, 4 and 5 of this Article in case taxpayers are late in submitting tax declaration dossiers. leading to late tax payment;
b / Forcible submission of tax declaration dossiers, appendices enclosed with tax declaration dossiers, for acts specified at Points c and d, Clause 4 of this Article.
1. A fine of between VND 2,000,000 and 3,000,000 shall be imposed for one of the following acts:
a) Providing information, documents and legal documents related to tax registration at the request of the tax authority 05 working days or more behind schedule;
b) Providing information, documents, and accounting books related to the determination of tax obligations at the request of the tax authority 05 working days or more behind schedule.
2. A fine of between VND 3,000,000 and 5,000,000 shall be imposed for one of the following acts:
a) Failure to provide or provide incomplete or inaccurate information, documents, vouchers, invoices and accounting books related to the determination of tax obligations; provide incomplete or inaccurate account numbers, deposit account balances, payment accounts to competent authorities upon request;
b) Failure to provide or provide incompletely or inappropriately criteria and data related to the tax obligation to be registered as prescribed but does not reduce tax obligations to the state budget;
c) Failure to provide or inadequately or inaccurate information and documents relating to deposit accounts, payment accounts at credit institutions, State Treasuries, or third party debts. relevant when required by tax authorities.
3. Remedy: Forcible provision of information, for acts specified in Clause 2 of this Article.
1. A fine of between VND 2,000,000 and 5,000,000 shall be imposed for one of the following acts:
a) Failure to receive tax inspection and examination decisions, or decisions on enforcement of tax administrative decisions when assigned or sent by tax authorities in accordance with law;
b) Failure to comply with a tax inspection or examination decision 03 working days or more after the date of compliance with the decision of a competent authority;
c) Provide documents, documents, invoices, documents, and accounting books related to tax obligations within 06 working hours from the date of receipt of request from a competent authority during inspection. inspection and examination at taxpayers' offices;
d) Insufficient and inaccurate provision of information, documents and accounting books related to the determination of tax obligations at the request of a competent authority during the tax examination and inspection at the head office. taxpayers;
dd) Failure to sign a record of tax inspection and inspection within 05 working days from the date of making or the date of public announcement.
2. A fine of between VND 5,000,000 and 10,000,000 shall be imposed for one of the following acts:
a) Failure to provide data, documents, and accounting books related to the determination of tax obligations at the request of a competent authority during the tax examination and inspection at the taxpayer's premises;
b) Failure to comply or comply with decisions on sealing documents, closing funds, warehouses of goods, materials, raw materials, machinery, equipment, and workshops;
c) Deliberately removing or changing the seal signs lawfully created by competent agencies.
3. Remedy: Forcible provision of information, documents and accounting books related to the determination of tax obligations, for acts specified at Point d, Clause 1 and Point a, Clause 2 of this Article.
1. A fine of 20% of the understated tax amount or the tax amount already exempted, reduced or refunded, for one of the following acts:
a) Incorrectly declaring tax bases or deducted tax amounts or incorrectly determining cases of tax exemption, reduction or refund, leading to a lack of payable tax amounts or an increase in tax amounts to be exempt, reduced, or refunded but enterprises Economic departments have been fully reflected on the system of legal accounting books, invoices and vouchers;
b) Making false declarations to reduce tax payable or increase refundable tax, exempt or reduced tax amount not in the case specified at Point a of this Clause, but the taxpayer has voluntarily made additional declaration and payment the insufficient tax amount is remitted into the state budget before the tax agency expires the tax inspection or examination duration at the taxpayer's office;
c) Making false declarations to reduce payable tax amounts or increase refundable tax amounts, exempted or reduced tax amounts which have been determined by competent agencies to make records on tax inspection and examination or administrative violation records. is an act of tax evasion, but the taxpayer commits an act of tax evasion for the first time, has additionally declared and fully paid the tax amount into the state budget before the time the competent agency issues the sanctioning decision and The tax authority has made a record to determine that the false declaration leads to lack of tax;
d) Incorrect declaration leads to understatement of tax payable or increase in tax exempt, reduced, or refunded for related transactions, but the taxpayer has prepared a market price determination dossier or made and sent it to the tax authority. appendices under regulations on tax administration for enterprises with associated transactions;
dd) Using illegal invoices and documents to record the value of purchased goods or services to reduce the payable tax amount or increase the refundable tax, exempt or reduced tax, but when tax inspection, inspection, detection, the buyer proves that the error of using illegal invoices and vouchers belongs to the seller and the buyer has made full accounting under regulations.
2. Remedy:
a) Enforced full payment of the tax deficit, refund, exemption or reduction higher than the prescribed amount, and late payment interest on tax into the state budget, for violations specified in Clause 1 of this Article.
If the statute of limitations has passed, the taxpayer will not be sanctioned as prescribed in Clause 1 of this Article, but the taxpayer must fully pay the outstanding tax, the refund, exemption or reduction that is higher than the prescribed tax and money for late tax payment to the State budget according to the time limit specified in Clause 6, Article 8 of this Decree;
b) Forcible adjustment of losses or creditable input value-added tax amounts to the next period (if any), for violations specified in Clause 1 of this Article.
3. In cases where the taxpayer makes false declaration according to the provisions of Points a, b, d, Clause 1 of this Article but does not lead to a lack of payable tax amounts or increases the tax amounts exempt, reduced or not yet refunded, no to be sanctioned according to the provisions of this Article and sanctioned according to the provisions of Clause 3, Article 12 of this Decree.
Article 17. Penalties for tax evasion
1. A lump-sum fine of tax evasion shall be imposed on taxpayers with one or more mitigating circumstances when committing one of the following acts of violation:
a) Failure to submit tax registration documents; not submitting a tax return or filing a tax return 90 days after the deadline for filing a tax return or from the expiration of the deadline for submission of a tax return, except for the case specified at Point b. , c Clauses 4 and 5, Article 13 of this Decree;
b) Failure to record in the accounting books the revenues related to the determination of the tax payable, failure to declare or misrepresent the tax payable or increase the tax refund, exemption or reduction. except for the acts specified in Article 16 of this Decree;
c) Failure to issue an invoice when selling goods or services, unless the taxpayer has declared tax on the value of goods or services already sold or supplied in the corresponding tax period; making invoices for selling goods and services that are incorrect in terms of quantity and value of goods or services to make tax declaration lower than reality and detected after the deadline for submitting tax declaration dossiers;
d) Using illegal invoices; Illegally using invoices to declare tax reduces payable tax or increases refundable tax, exempted or reduced tax;
dd) Illegal use of vouchers; illegal use of documents; using vouchers and documents that do not accurately reflect the nature of the transaction or the actual transaction value to incorrectly determine the payable tax amount, exempted or reduced tax, or refunded tax amount; making incorrect, material or goods destruction procedures and dossiers that reduce payable tax amounts or increase refundable, exempt, or reduced tax amounts;
e) Using goods not subject to tax, tax exemption or considering tax exemption for improper purposes without declaring the change of use purposes or declaring tax to the tax authority;
g) The taxpayer carries out business activities during the period of application for business suspension or suspension but fails to notify the tax authority, except for the case specified at Point b Clause 4 Article 10 of this Decree.
2. A fine of 1.5 times of the evaded tax amount shall be imposed on taxpayers who commit one of the acts specified in Clause 1 of this Article without aggravating or mitigating circumstances.
3. A fine of 2 times the amount of tax evaded shall be imposed on taxpayers that commit one of the acts specified in Clause 1 of this Article with one aggravating circumstance.
4. A fine of 2.5 times the evaded tax amount shall be imposed on taxpayers that commit one of the acts specified in Clause 1 of this Article, involving two aggravating circumstances.
5. A fine of 3 times the evaded tax amount shall be imposed on taxpayers that commit one of the acts specified in Clause 1 of this Article involving three or more aggravating circumstances.
6. Remedy:
a) Forcible payment of the amount of tax evaded into the state budget, for the violations specified in Clauses 1, 2, 3, 4, 5 of this Article.
If the tax evasion acts specified in Clauses 1, 2, 3, 4, 5 of this Article have expired, the taxpayer will not be sanctioned for the tax evasion but the taxpayer must pay the full amount. tax evaded, late payment interest is calculated on the amount of tax evaded into the state budget according to the time limit specified in clause 6 Article 8 of this Decree.
b) Forcible adjustment of the loss or creditable input value-added tax amount in the tax dossier (if any), for violations specified in Clauses 1, 2, 3, 4, 5 of this Article.
7. The violations specified at Points b, e and e, Clause 1 of this Article, which are detected after the deadline for submitting tax declaration dossiers, do not reduce the payable tax amount or have not yet received tax refund, or increase the If the tax is exempted or reduced, the administrative violation shall be sanctioned under Clause 3, Article 12 of this Decree.
1. A fine corresponding to the tax, late payment interest, and a fine that is not transferred to the State budget's account (minus the minimum balance on the payment account according to regulations of the commercial bank providing services payment service to taxpayers) against a commercial bank that fails to take responsibility for transferring money from the taxpayer's account to the state budget account at the request of the tax authority, except for the the taxpayer's account at such commercial bank has no balance or has transferred the entire balance of the taxpayer's account to the state budget account, but there is still insufficient amount payable by the taxpayer.
2. The guarantor must pay the tax, late payment interest on tax, fines, late payment of fines (if any) to the taxpayer according to the commitment content in the guarantee document in case the taxpayer does not pay into the state budget.
If past the guarantee period, if the taxpayer has not yet paid or fully paid tax debts, tax arrears, fines, or late payment fines but the guarantor has not fulfilled the guarantee obligation, the guarantor will be calculating late payment interest due to late payment of taxes and fines and being coerced in accordance with the Law on Tax Administration.
1. A fine of between VND 2,000,000 and 6,000,000 for acts of providing information and documents related to the determination of taxpayers' tax obligations and accounts at the request of tax offices beyond the time limit. regulation from 05 days or more.
2. A fine of between VND 6,000,000 and 16,000,000 shall be imposed for one of the following acts:
a) Colluding with, covering up taxpayers to evade taxes, failing to comply with decisions on enforcement of tax administration, except for the act of not transferring money from taxpayers' accounts specified in Article 18 of this Decree;
b) Failure to provide or inaccurate information relating to taxpayers' assets, rights and obligations held by taxpayers; taxpayer accounts at credit institutions and state treasuries.
3. The fine levels specified in Clauses 1 and 2 of this Article are those applicable to organizations. The fine levels for individuals shall comply with the principles specified in Clause 5, Article 4 of this Decree.
4. Remedy: Forcible provision of information, for acts specified at Point b, Clause 2 of this Article.
ADMINISTRATIVE VIOLATIONS ON Bills, PENALTIES AND CONSEQUENTIAL MEASURES
Article 20: Penalties for violations against regulations on ordered invoices
1. A fine of between VND 500,000 and 1,500,000 shall be imposed for the act of not signing written printing contracts or organizing printing of ordered invoices for use without the representative's decision to print invoices according to regulations. legal regulations.
2. A fine of between VND 2,000,000 and VND 4,000,000 will be imposed on the act of ordering invoice printing when the tax agency has issued a written notice that it is not eligible to order invoice printing, unless the tax agency does not intend it. written comments upon receipt of an offer to use pre-printed invoices.
3. A fine of between VND 20,000,000 and VND 50,000,000 will be imposed on acts of ordering an invoice printing according to an already issued invoice form of another organization or individual, or placing an identical number of an invoice symbol.
4. Remedy: Forcible destruction of invoices, for acts specified in Clauses 2 and 3 of this Article.
Article 21. Penalties for violations against regulations on printing ordered invoices
1. Warnings shall be imposed for one of the following acts:
a) Report on receipt of invoice printing 1 to 05 days behind schedule, from the date of expiration as prescribed;
b) A report on the receipt of invoice printing which is 6 days to 10 days behind schedule, from the expiration of the prescribed time limit and there is a mitigating circumstance.
2. A fine of between VND 500,000 and 1,500,000 shall be imposed for the act of printing ordered invoices without signing a printing contract in writing.
3. A fine of between VND 2,000,000 and VND 4,000,000 will be imposed on the act of reporting on the printing of invoices 6 days or more behind schedule, from the date of expiration of the prescribed time limit, except the case specified at Point b, Clause 1 of this Article.
4. A fine of between VND 4,000,000 and VND 8,000,000 shall be imposed for the act of not destroying damaged or excessly printed products upon liquidation of printing contracts.
5. A fine of between VND 6,000,000 and 18,000,000 shall be imposed for one of the following acts:
a) Printing ordered invoices when the conditions for printing invoices are not satisfied;
b) Failure to report the loss of invoices before handing them over to customers.
6. A fine of between VND 10,000,000 and 20,000,000 shall be imposed for the act of transferring all or any stage of the invoice printing contract to another printing establishment.
7. A fine of between VND 20,000,000 and VND 50,000,000 will be imposed on acts of printing invoices according to issued invoice forms of other organizations or individuals or placing the same number of the same invoice symbol.
8. Additional sanction: Suspending the printing of invoices for 1 to 3 months from the effective date of the sanctioning decision, for the act specified in Clause 7 of this Article.
9. Remedy: Forcible destruction of printed products or invoices, for acts specified in Clauses 4 and 7 of this Article.
Article 22. Penalties for giving and selling invoices
1. A fine of between VND 15,000,000 and 45,000,000 shall be imposed for one of the following acts:
a) Give or sell unreleased pre-printed invoices;
b) Giving or selling ordered invoices of customers who ordered printing invoices to other organizations or individuals.
2. A fine of between VND 20,000,000 and VND 50,000,000 will be imposed on acts of giving or selling purchased invoices from tax offices but have not yet been used.
3. Remedy:
a) Force to cancel invoices for acts specified in this Article;
b) Force to submit illegal benefits gained from conducting acts of administrative violations in this Article.
Article 23. Penalties for violations against regulations on issuance of invoices
1. A fine of between VND 500,000 and 1,500,000 shall be imposed for one of the following acts:
a) Submit a notice of adjustment of information in the notice of invoice issuance to the supervisory tax authority when the change of business address results in change of the supervisory tax authority or when the name is changed past the deadline. from 10 days to 20 days from the date you started using invoices at the new address or started using invoices under a new name;
b) Submit a list of unused invoices to the tax authority of the place of destination when the change of business address results in change of the supervisory tax authority from 10 days to 20 days from the commencement date. use invoices at the new address;
c) Using invoices that have been notified and issued to the tax authorities but have not expired yet.
2. A fine of between VND 2,000,000 and 4,000,000 shall be imposed for one of the following acts:
a) Make a notice of invoice issuance with incomplete contents as prescribed by the tax agency and notify the organization or individual in writing to make adjustments but the organization or individual has not made any adjustments. Invoices delivered to customers;
b) Failure to post up the notice of invoice issuance as prescribed;
c) Submit the notice of information modification in the notice of invoice issuance to the supervisory tax authority when the change of business address results in change of the supervisory tax authority or when the name is changed past the deadline. 21 days or more, from the date the invoice was started at the new address or started using the invoice under the new name;
d) Submit a list of unused invoices to the tax authority of the destination when the change of business address results in the change of the supervisory tax authority 21 days or more behind schedule, from the date of commencement of use. use the invoice at the new address.
3. A fine of between VND 6,000,000 and VND 18,000,000 will be imposed on the act of failing to make invoice issuance notices before invoices are put into use if these invoices are associated with arising economic operations and already in use. tax declaration or payment or not yet reached the prescribed tax declaration and payment period.
If a notice of invoice issuance is not made before invoices are put into use, if these invoices are not associated with arising economic operations or past the time limit for tax declaration but have not yet been declared and paid tax as prescribed, to be sanctioned according to the provisions of Article 28 of this Decree or Article 16 and Article 17, Chapter II of this Decree.
4. Remedy: Forced implementation of invoice issuance procedures under regulations, for acts specified at Points a and b, Clause 2 and Clause 3 of this Article.
1. Warnings shall be imposed for one of the following acts:
a) Invoicing is not made at the right time but does not lead to delay in tax performance and with mitigating circumstances;
b) Making continuous invoices from small to large numbers but different books (using books with larger serial numbers and not using books with smaller serial numbers) and organizations and individuals, after discovering, destroying the invoice book has a smaller serial number;
c) Making the wrong type of invoice as prescribed to the buyer or declared tax, the seller and the buyer discover the making of the wrong type of invoice and repeat the correct invoice type before the competent authority the right to announce inspection and examination decisions at taxpayers' offices and without prejudice to the determination of tax obligations.
2. A fine of between VND 500,000 and 1,500,000 shall be imposed for one of the following acts:
a) Failure to issue general invoices as prescribed by law on invoices for selling goods and providing services;
b) Failure to issue invoices for goods or services used for promotion, advertising or sample goods; goods and services used to give, donate, present, exchange, or pay on behalf of employees, except for goods circulated internally, for internal consumption to continue the production process.
3. A fine of between VND 3,000,000 and 5,000,000 shall be imposed for the act of making an invoice at the wrong time but which does not lead to slow performance of the tax obligation, except for the case specified at Point a, Clause 1 of this Article.
4. A fine of between VND 4,000,000 and VND 8,000,000 shall be imposed for one of the following acts:
a) Invoicing not on time as prescribed by law on invoices for selling goods or providing services, except for the cases specified at Point a, Clause 1, and Clause 3 of this Article;
b) Making invoices out of order from small to large numbers as prescribed, except for the case of a warning fine under Point b, Clause 1 of this Article;
c) Making dated invoices before the date of buying invoices from the tax authority;
d) Making incorrect types of invoices as prescribed by law on invoices for selling goods or providing services and delivered to buyers or declared tax, except for the case of a warning under Point c, Clause 1 of this Article;
dd) Make an e-invoice without the approval of the tax authority or before the date the tax authority accepts the use of an electronic invoice with or without the code of the tax authority;
e) Making invoices for selling goods or services during the period of business suspension, except for cases of making invoices for customers to perform signed contracts before the date of notification of business suspension;
g) Making electronic invoices from a cash register without connection or transferring electronic data with the tax authority.
5. A fine of between VND 10,000,000 and 20,000,000 shall be imposed for the act of failing to issue invoices when selling goods or providing services to buyers as prescribed, except for the acts specified at Point b, Clause 2 of this Article. .
6. Remedy: Forcible making of invoices according to regulations, for acts specified at Point d, Clause 4, or Clause 5 of this Article, upon request by the buyer.
1. A warning will be imposed on the act of declaring the loss, fire or damage of an invoice within 1 to 5 days from the expiration of the prescribed declaration time limit and with mitigating circumstances.
2. A fine of between VND 1,000,000 and 4,000,000 will be imposed on the act of declaring the loss, fire or damage of an invoice within 1 to 5 days from the expiration of the prescribed declaration time limit, except in the case specified in Clause 1 of this Article.
3. A fine of between VND 4,000,000 and VND 8,000,000 shall be imposed for one of the following acts:
a) Declare the loss, fire or damage of the invoice 6 days or more behind schedule from the date on which the declaration is expired as prescribed;
b) Failure to report the loss, fire or damage of the invoice.
Article 26. Penalties for the act of losing, burning or damaging invoices
1. Warnings shall be imposed for one of the following acts:
a) Losing, burning, or damaging used invoices (except the customer's sheet) during the process of using, declaring and paying taxes, having documents proving the purchase and sale of goods or services and having extenuating circumstances;
b) Causing the loss, fire or damage of an incorrect or canceled invoice and the seller has issued another invoice to replace this incorrect or canceled invoice.
2. A fine of between VND 3,000,000 and 5,000,000 shall be imposed for the act of losing, burning or damaging an used invoice (the customer's sheet) during the course of use, the seller has declared and paid taxes, have records, documents, vouchers proving the purchase and sale of goods or services and there are extenuating circumstances.
In case the buyer causes the loss, fire or damage of the invoice, there must be a record of the seller and the buyer recording the incident.
3. A fine of between VND 4,000,000 and VND 8,000,000 shall be imposed for one of the following acts:
a) The loss, fire or damage of issued or purchased invoices from tax authorities but not yet used;
b) The loss, fire or damage of the used invoice (the customer's sheet) in the course of use, the seller has declared and paid taxes, has documents, documents proving the purchase and sale of goods. , service.
In case the buyer causes the loss, fire or damage of the invoice, there must be a record of the seller and the buyer recording the incident.
4. A fine of between VND 5,000,000 and 10,000,000 shall be imposed for the act of losing, burning, or damaging used invoices, declared or paid taxes during the use process or during the storage period, except for the case of regulations. mentioned in Clauses 1, 2, 3 of this Article.
5. In case of the loss, fire or damage of the invoice specified in Clauses 2 and b, Clause 3 of this Article due to the fault of a third party, if a third party conducts transactions with the seller, the seller will be sanctioned. If a third party makes transactions with the buyer, the buyer will be the subject of sanctions.
The seller or buyer and a third party make a record recording the loss, fire or damage of the invoice.
Article 27. Penalties for violations against regulations on destruction and destruction of invoices
1. A warning will be imposed on the act of destroying or destroying invoices 1 to 5 working days behind schedule, from the date of expiration of the time limit, to cancel or destroy invoices according to regulations with mitigating circumstances.
2. A fine of between VND 2,000,000 and 4,000,000 shall be imposed for one of the following acts:
a) Improper cancellation of issued invoices but not yet used, invoices are no longer valid;
b) Failure to cancel issued invoices which have not been used yet or are no longer valid; not canceling invoices purchased from tax authorities that have expired;
c) Canceling or destroying invoices which are between 1 day and 10 working days behind schedule, from the date of expiration of the time limit to cancel or destroy invoices according to regulations, except for the case specified in Clause 1 of this Article.
3. A fine of between VND 4,000,000 and VND 8,000,000 shall be imposed for one of the following acts:
a) Cancel or destroy invoices which are 11 working days or more behind schedule from the date of expiration of the time limit to cancel or destroy invoices according to regulations;
b) Failure to destroy or destroy invoices as prescribed by law;
c) Failure to cancel an e-invoice when making errors after the deadline for the tax authority to notify the seller of the inspection of errors or errors;
d) Failure to cancel unreleased pre-printed invoices which are no longer in use as prescribed;
dd) Cancel or destroy an invoice in contravention of the order and procedures as prescribed by law;
e) Destroying invoices in contravention of cases that must be destroyed as prescribed.
4. Remedy: Forcible destruction or destruction of invoices, for acts specified at Points b, Clause 2, Points b, c and d, Clause 3 of this Article.
Article 28. Penalties for the act of using illegal invoices or using invoices illegally
1. A fine of between VND 20,000,000 and VND 50,000,000 will be imposed on the act of using invoices illegally or illegally using invoices specified in Article 4 of this Decree, except for the cases specified at Point dd Clause 1 Article 16 and Point d Clause 1 Article 17 of this Decree.
2. Remedy: Forcible destruction of used invoices.
1. A warning will be imposed on the act of submitting notices or reports on invoices 1 to 5 days behind schedule, as from the date of expiration of the prescribed time limit, there are mitigating circumstances.
2. A fine of between VND 1,000,000 and 3,000,000 shall be imposed for one of the following acts:
a) Submit a notice or report on an invoice from 01 day to 10 days behind schedule, from the expiration of the time limit as prescribed, except for the case specified in Clause 1 of this Article;
b) Making incorrect or incomplete contents of notices or reports on invoices according to regulations and sending them to tax authorities.
In case organizations or individuals self-detect errors and make replaceable notices and reports in accordance with regulations and send them to tax agencies before tax agencies or competent agencies issue tax inspection or examination decisions Taxes at taxpayers' offices are not sanctioned.
3. A fine of between VND 2,000,000 and VND 4,000,000 will be imposed on the act of submitting notices or reports on invoices to the tax agency 11 days to 20 days behind schedule, from the date of expiration of the prescribed time limit. regulations.
4. A fine of between VND 4,000,000 and VND 8,000,000 shall be imposed for the act of submitting notices or reports on invoices to tax agencies 21 to 90 days behind schedule, from the date of expiration of the prescribed time limit. concentration.
5. A fine of between VND 5,000,000 and 15,000,000 shall be imposed for one of the following acts:
a) Submit notices and reports on invoices to the tax authority 91 days or more behind schedule, from the expiration of the prescribed time limit;
b) Failure to submit notices or reports on invoices to the tax authority as prescribed.
6. Acts of violation on making, sending notices and reports on invoices already prescribed in Articles 23 and 25 of this Decree will not apply this Article when sanctioning administrative violations.
7. Remedy: Forcible making, sending notices and reports on invoices, for acts specified at Point b, Clause 2 and Point b, Clause 5 of this Article.
Article 30. Penalties for violations against regulations on data transfer of e-invoices
1. A fine of between VND 2,000,000 and 5,000,000 shall be imposed for the act of transferring e-invoice data to the tax agency from 1 to 5 working days after the expiration of the prescribed time limit.
2. A fine of between VND 5,000,000 and 8,000,000 shall be imposed for one of the following acts:
a) Transfer e-invoice data to the tax authority from 06 to 10 working days from the date of expiration as prescribed;
b) Switching the e-invoice data sheet that does not contain enough invoices made in the period.
3. A fine of between VND 10,000,000 and 20,000,000 shall be imposed for one of the following acts:
a) Transfer e-invoice data to the tax authority 11 working days or more behind schedule, from the expiration date as prescribed;
b) Failure to transfer e-invoice data to the tax authority within the prescribed time limit.
4. Remedy: Forcible transfer of e-invoice data to the tax agency, for acts specified at Point b, Clause 2 and Point b, Clause 3 of this Article.
Article 31. Penalties for violations against regulations on provision of invoice services
A fine ranging from VND 4,000,000 to VND 8,000,000 shall be imposed for any of the following violations:
1. Providing self-printed invoice software that does not comply with principles or does not fully satisfy the provisions of the law on invoices when printed out.
2. Providing e-invoice software that does not ensure principles under the law on invoices.
COMPETENCE TO SANCTION; SOME PROCEDURES FOR SANCTIONING ADMINISTRATIVE VIOLATIONS ON TAX AND BILLING
1. Tax officers on official duty have the right to issue warnings.
2. Tax Team leaders, within the ambit of their functions and tasks, have the rights to:
a) Impose warning;
b) Impose fines of up to VND 5,000,000 for the act specified in Clause 2, Article 10; Clauses 2, 3, 4 of Article 11; Clause 1 of Article 14; Points a, b, c and dd, Clause 1, Article 15; Clause 1 of Article 20; Clauses 2 and 3 of Article 21; Clauses 1 and c and d, Clause 2 of Article 23; Clauses 2 and 3 of Article 24; Clause 2 of Article 25; Clause 2 of Article 26; Points a and c, Clause 2, Article 27; Point a of Clause 2 and Clause 3 of Article 29; Clause 1 Article 30 of this Decree.
3. Directors of Tax Sub-Departments within their respective management areas have rights to:
a) Impose warning;
b) Impose fines of up to VND 50,000,000 for the violations specified in Articles 10, 11, 12, 13, 14, 15, 19 Chapter II and Chapter III of this Decree;
c) Impose fines for the acts specified in Articles 16, 17 and 18 of this Decree;
d) To suspend invoice printing for a definite time, for the act specified in Article 21 of this Decree;
dd) Take the remedial measures specified in this Decree.
4. Directors of Tax Departments within their respective management areas have the power to:
a) Impose warning;
b) Impose fines of up to VND 140,000,000 for the violations specified in Articles 10, 11, 12, 13, 14, 15, 19 Chapter II and Chapter III of this Decree;
c) Impose fines for the acts specified in Articles 16, 17 and 18 of this Decree;
d) To suspend invoice printing for a definite time, for the act specified in Article 21 of this Decree;
dd) Take the remedial measures specified in this Decree.
5. The Director of the General Department of Taxation is entitled to:
a) Impose warning;
b) Impose fines of up to VND 200,000,000 for the violations specified in Articles 10, 11, 12, 13, 14, 15, 19 Chapter II and Chapter III of this Decree;
c) Impose fines for the acts specified in Articles 16, 17 and 18 of this Decree;
d) To suspend invoice printing for a definite time, for the act specified in Article 21 of this Decree;
dd) Take the remedial measures specified in this Decree.
1. District-level People's Committee presidents have the power to:
a) Impose warning;
b) Impose fines of up to VND 50,000,000 for the violations specified in Articles 10, 11, 12, 13, 14, 15, 19 Chapter II and Chapter III of this Decree;
c) To suspend the printing of invoices for a definite time, for the act specified in Article 21 of this Decree;
d) Apply the remedial measures specified in Articles 10, 11, 12, 13, 14, 15, 19 Chapter II and Chapter III of this Decree.
2. Presidents of the People's Committees of provinces are entitled to:
a) Impose warning;
b) Impose fines of up to VND 100,000,000 for the act specified in Chapter III of this Decree;
c) Impose fines of up to VND 200,000,000 for the acts specified in Articles 10, 11, 12, 13, 14, 15, 19 Chapter II of this Decree;
d) To suspend invoice printing for a definite time, for the act specified in Article 21 of this Decree;
dd) Take the remedial measures specified in Articles 10, 11, 12, 13, 14, 15, 19 Chapter II and Chapter III of this Decree.
Article 34. Inspector's competence to sanction tax-related administrative violations
1. Inspectors and persons assigned to perform the specialized inspection task who are on duty are entitled to impose caution.
2. Chief Inspector of the Department of Finance, Chief Inspector of Tax Department, Head of inspection team of General Department of Taxation have the power to:
a) Impose warning;
b) A fine not exceeding VND 50,000,000 shall be imposed for the acts specified in Articles 10, 11, 12, 13, 14, 15, 19 Chapter II and Chapter III of this Decree;
c) To suspend the printing of invoices for a definite time, for the act specified in Article 21 of this Decree;
d) Apply the remedial measures specified in Articles 10, 11, 12, 13, 14, 15, 19 Chapter II and Chapter III of this Decree.
3. The Head of the Finance Ministry's inspection team, which performs the specialized inspection function, has the power to:
a) Impose warning;
b) Impose fines of up to VND 70,000,000 for the act specified in Chapter III of this Decree;
c) Impose fines of up to VND 140,000,000 for the violations specified in Articles 10, 11, 12, 13, 14, 15, and 19 Chapter II of this Decree;
d) To suspend invoice printing for a definite time, for the act specified in Article 21 of this Decree;
dd) Take the remedial measures specified in Articles 10, 11, 12, 13, 14, 15, 19 Chapter II and Chapter III of this Decree.
4. The Chief Inspector of the Ministry of Finance is entitled to:
a) Impose warning;
b) Impose fines of up to VND 100,000,000 for the act specified in Chapter III of this Decree;
c) Impose fines of up to VND 200,000,000 for the acts specified in Articles 10, 11, 12, 13, 14, 15, 19 Chapter II of this Decree;
d) To suspend invoice printing for a definite time, for the act specified in Article 21 of this Decree;
dd) Take the remedial measures specified in Articles 10, 11, 12, 13, 14, 15, 19 Chapter II and Chapter III of this Decree.
1. The competence to sanction violations of tax procedures and administrative violations on invoices of the people defined in Articles 32, 33 and 34 of this Decree applies to one act of violation committed by the organization. In case of fines for individuals who violate tax procedures, administrative violations on invoices and acts in Article 19 of this Decree, the competence to sanction individuals is equal to ½ the competence to sanction organizations.
The competence to sanction administrative violations for the acts specified in Articles 16, 17 and 18 of this Decree complies with Clause 2, Article 139 of the Law on Tax Administration .
2. Heads of specialized inspection teams are competent to sanction acts of administrative violations falling within the inspection scope and contents within the inspection time limit according to the inspection law.
3. In the case of an administrative violation of taxes or invoices falling under the sanctioning competence of many people, the administrative violation sanctioning case shall be carried out by the first person accepting it.
4. In cases where the case is being handled must apply fines, remedial measures, and additional penalties beyond their competence as prescribed in this Decree, the person with sanctioning competence is handling the case. the need to immediately transfer the violation case file to the competent agency or person for sanctioning.
Article 36. Making records of administrative violations of tax and invoices
1. Competence to make administrative tax-related records and invoices
Persons with sanctioning competence specified in Articles 32, 33, 34 of this Decree or persons on official duty of state administrative agencies who detect acts of tax-related administrative violations, and invoices are competent to make records administrative violation.
2. Making records of administrative violations
a) Records of administrative violations are made in accordance with the law on handling of administrative violations.
In case an act of administrative violation is clearly determined in a tax inspection or tax examination record, the tax inspection or examination record is determined to be an administrative violation record under Clause 1, Article 108 of the Law on Administration. tax administration .
b) Make records of e-administrative violations
If taxpayers are late in submitting tax registration dossiers, delayed changing tax registration information, or late submitting electronic tax declaration dossiers or tax finalization declaration dossiers, within 1 working day from the date of tax authorities send notices of receipt of tax registration dossiers, electronic tax registration information change dossiers or notices of acceptance of electronic tax declaration and tax finalization documents, tax authorities make and send 1 record committing electronic administrative violations for taxpayers through the web portal of General Department of Taxation, including cases where taxpayers submit multiple tax dossiers.
The electronic administrative violation minutes, made and sent to satisfy the requirements for electronic transactions in the tax domain, are the basis for the tax authority to issue a decision on sanctioning the administrative violation.
The minutes of e-administrative violation must clearly state the date, month, year, and place of the record making; full name and position of the record maker; digital signature of the record maker; full name, address, tax code, identity card number or identity card number of the violator or the name, address, tax code of the violating organization; hour, day, month and year of the violation; administrative violations; rights and time limit to explain the administrative violations of the violators; the agency receiving the explanation. Minutes of e-administrative violations are not required to be signed by the violating organizations or individuals.
Tax agencies are responsible for building information technology systems to meet the making and sending of electronic administrative violation records. When the information technology system satisfies the conditions for making and sending electronic administrative violation records for acts of violation of tax procedures and other invoices, the Minister of Finance shall stipulate the making and sending of records. electronic administrative violation.
Article 37. Explanation for administrative violations of taxes and invoices
1. Cases of explaining administrative violations of tax and invoices
a) The acts of tax-related administrative violations, invoices detected through tax inspection, tax examination or cases of making records of electronic administrative violations;
b) Acts of administrative violation specified in Articles 16, 17, 18; Clause 3, Article 20; Clause 7 of Article 21; Article 22 and Article 28 of this Decree.
2. The explanation for tax-related administrative violations and invoices complies with the law on handling of administrative violations.
1. No decision to sanction administrative violations of tax or invoice is issued in the following cases:
a) The case specified in Article 9 of this Decree;
b) The offenders of tax or invoice-related administrative violations cannot be identified;
c) The statute of limitations for sanctioning administrative violations of tax and invoices as prescribed in Article 8 of this Decree has expired or the time limit for issuing sanctioning decisions in accordance with the law on handling of administrative violations has expired;
d) Individuals committing administrative tax-related violations are dead or missing; Administrative violating organizations have been dissolved or gone bankrupt during the time of consideration for making sanctioning decisions, except for the case specified at Point c, Clause 4, Article 41 of this Decree.
Grounds for identifying dead or missing individuals; organizations that are dissolved or go bankrupt according to the provisions of Clause 2, Article 41 of this Decree;
dd) Transfer documents of violations with criminal signs for criminal prosecution.
2. In case of failure to issue a decision to sanction an administrative violation according to the provisions of Points a, b, c, d, Clause 1 of this Article, the person with sanctioning competence shall not issue a sanctioning decision but must apply a countermeasure. recover the consequences according to regulations (if any). The decision to apply remedial measures must clearly state the reason for not issuing the decision to sanction the administrative violation; remedial action taken, responsibility and deadline for implementation.
1. Within 2 working days from the date of issuance of the decision to sanction an administrative violation, the person competent to issue the sanctioning decision must send or hand over the sanctioning decision to the sanctioned individual or organization. , the fine collection agency and other relevant agency (if any) for enforcement.
2. The sanctioning decision is sent electronically at the taxpayer's address registered with the tax office in case the sanctioned individual or organization is eligible to conduct electronic transactions in the domain. Tax, in case the conditions for electronic transactions in the tax domain are not yet satisfied, the sanctioning decision shall be delivered directly or by registered mail according to Clause 3, Clause 4 of this Article.
3. Where the sanctioning decision is directly assigned, the civil servant who assigns the sanctioning decision must make a record on the handover of the sanctioning decision. In case the decision is directly assigned but the violating individual or organization intentionally does not receive the decision, the competent person shall make a written record on the refusal of the decision certified by the local government and considered the decision. Was delivered.
4. If the sanctioning decision is sent by post, if 10 days after the date the sanctioning decision has been sent by post to the third time, it will be returned due to violating individuals, organizations intentionally do not accept; The sanctioning decision posted at the residence of the sanctioned individual or organization or there is a ground that the violator refuses to receive the sanctioning decision shall be regarded as the assigned decision. .
In case the tax agency sends the sanctioning decision by post, the postal party's notice of delivery (confirmation of the handover of the sanctioning decision to the sanctioned organization or individual) shall be recorded in the sanctioning dossier.
1. The statute of limitations for execution of a decision to sanction an administrative violation of taxes or invoices is 1 year as from the date the sanctioning decision is issued. Past the above statute of limitations, if the tax agency has not yet delivered or sent the decision to sanction an administrative violation to the violating organization or individual as prescribed in Article 39 of this Decree, it shall not execute the sanctioning decision .
In case the sanctioning decision takes remedial measures, the remedial measure still applies.
2. In cases where sanctioned individuals or organizations intentionally shirk or delay, the statute of limitations for execution of sanctioning decisions shall be counted from the time of terminating acts of shirking or delaying.
3. In case the tax agency has assigned or sent the decision to sanction administrative violation to the violating organization or individual as prescribed in Article 39 of this Decree but the sanctioned individual or organization has not yet paid or paid With sufficient fines, retrospective tax arrears, and late payment interest, the tax agency must monitor the unpaid amounts on the tax administration system and apply enforcement measures for tax debts as prescribed to fully collect the payable amount. into the state budget.
1. Where the sanctioned person is dead or missing; the sanctioned organization dissolves or goes bankrupt will not execute the fine contents in the sanctioning decision but still apply remedial measures stated in the decision.
The person who has issued the sanctioning decision must issue a decision to execute part of the decision to sanction an administrative violation within 60 days from the date of receiving the notice that the sanctioned person is dead or missing; sanctioned organizations dissolve or go bankrupt.
In case a sanctioning decision does not contain remedial measures, the person with sanctioning competence shall issue a decision to suspend the execution of the sanctioning decision.
2. Grounds for identifying dead or missing individuals; dissolved or bankrupt organizations:
a) The death certificate or the death notice or the papers replacing the death notice in accordance with the law on civil status or the court's decision to declare a person dead or missing (the original or the copy according to the regulations) in case of death or missing individual;
b) Notice of dissolution of the enterprise or cooperative of the business registration agency or cooperative registration agency, in case the enterprise or cooperative is dissolved; the tax identification number termination notice of the tax agency in case the dissolved organization is not an enterprise or cooperative (the original or a copy as prescribed);
c) Decision on bankruptcy declaration for the bankrupt enterprise or cooperative (original or copy as prescribed).
3. A decision to partially execute a sanctioning decision contains the following contents: suspending the execution of the fine form, the reason for suspension; the content of the sanctioning decision continues to be enforced, the name of the organization or individual responsible for further execution; execution deadline.
4. Inheritance of the obligation to take remedial measures for dead or missing individuals, dissolution or bankruptcy of sanctioned organizations
a) The inheritors are responsible for executing the rest of the sanctioning decision on remedial measures within the estate left by the deceased.
In case an inheritance has not yet been divided, the administrator of the estate shall continue to execute the rest of the sanctioning decision on remedial measures left by the deceased.
In case the estate has been divided, each heir shall execute the remainder of the sanctioning decision regarding remedial measures left by the deceased corresponding to but not exceeding the portion of the property they have received, except for school There is another agreement.
Where the State, agency or organization receives the estate according to a will, it shall have to execute the rest of the sanctioning decision on remedial measures left by the dead person like an individual heir.
In case there is no heir according to the will or law or there is an heir but refuses to accept the inheritance, the provisions of civil law shall apply.
b) The person assigned by the Court to manage the property of the declared missing person is responsible for executing the rest of the sanctioning decision (remedial measure) within the property assigned for management instead Missing person.
c) The dissolved organization is a dependent unit, the business location of the enterprise or dissolves due to the reorganization of the enterprise, a cooperative, or another organization, or the dissolution of branches or representative offices of traders. In a foreign country, the foreign contractor's executive office in Vietnam, the dissolved organization is not exempt from the execution of the fine form in the sanctioning decision.
Article 42. Money for late payment of fines for administrative violations of taxes and invoices
1. Calculation of money for late payment of fines
a) Organizations and individuals that are late in paying fines for administrative violations of tax and invoices will be charged with late payment fines at the rate of 0.05% / day calculated on the fine amount for late payment.
b) The number of days of late payment of fines includes holidays and days off according to the prescribed regime and is counted from the day following the date of expiration of the fine payment time limit to the date immediately preceding the date the organization or individual pays the fine. State budget.
2. There is no charge for late payment of fines in the following cases:
a) During the time of postponement of execution of the decision to impose a fine;
b) During the period of consideration and decision on fine exemption;
c) The amount of the fine not due to be paid in case the fine is paid many times.
3. In cases where organizations or individuals do not voluntarily pay fines or fines for late payment of fines into the State budget, the tax agency directly managing such organizations or individuals shall have to notify and urge the organization. , individuals pay fines, slow money fines according to regulations.
Article 43. Exemption from fines for administrative violations of tax and invoices
1. Taxpayers that are sanctioned for tax-related administrative violations, and invoices suffering material damage in force majeure cases specified in Clause 27, Article 3 of the Law on Tax Administration are exempt from fine.
2. The maximum fine level shall be equal to the remaining fine amount in the sanctioning decision and must not exceed the value of the property or goods damaged, after subtracting the insured or compensated value (if any).
3. A dossier of application for a fine exemption for an administrative tax violation or an invoice comprises:
a / An application for fine exemption, clearly stating the reason for the fine exemption request; determine the value of property and goods damaged; amount of fines, amount of money for late payment of fines (if any) requested for exemption;
b) The written request for fine exemption from the person competent to issue the sanctioning decision or the agency of the competent person that has issued the sanctioning decision, clearly stating the reason for the request for fine exemption; amount of fines, money for late payment of fines (if any) to request the competent person to decide on fine domain;
c) Document certifying that the taxpayer suffers from a natural disaster, disaster, epidemic, fire, accident or other force majeure according to the Government's regulations and the time and place of the event. force majeure of one of the following agencies and organizations: Commune, ward, town police; People's Committees of communes, wards and towns; Management boards of industrial parks, export processing zones, and economic zones where the force majeure occurred; organization of rescue and rescue; agency competent to declare the epidemic (original or notarized or authenticated copy);
d) Record of inventory and determination of the value of material damage made by the taxpayer or the taxpayer's legal representative;
dd) Record of determination of the value of material damage of organization with valuation function as prescribed by law (original or copy with notarized or authenticated certification), unless there is a claim for compensation. specified at Point g of this Clause;
e) The decision to sanction the administrative violation or the tax agency's notice of the amount of fines owed at the time of the force majeure event and at the time of filing the application for fine exemption;
g) Compensation for material damage accepted by the insurer in accordance with the law (original or notarized or authenticated copy) (if any);
h) Compensation liability records of organizations or individuals that must compensate according to the provisions of law (original or notarized or authenticated copy) (if any).
4. Competence to exempt fines
a) Directors of Sub-Departments of Taxation within their respective management areas are competent to exempt fines for decisions on sanctioning administrative violations issued by Team leaders;
b / Directors of Tax Departments within their respective localities are competent to exempt fines for decisions on sanctioning administrative violations issued by Directors of Tax Sub-Departments, heads of inspection teams of Tax Departments;
c) The Director of the General Department of Taxation is competent to exempt fines for decisions on sanctioning administrative violations issued by the Director of the Tax Department, the Head of the inspection team of the General Department of Taxation;
d) The Minister of Finance is competent to exempt fines for decisions on sanctioning administrative violations issued by the General Director of Taxation, Chief Inspector of the Ministry of Finance;
dd) Director of the Department of Finance is competent to exempt fines for decisions on administrative penalties issued by the Chief Inspector of the Department of Finance;
e) Chief Inspector of the Ministry of Finance is competent to exempt fines for decisions on administrative sanctions issued by the Chief of the Inspectorate of the Ministry of Finance;
g) Presidents of the People's Committees of provinces are competent to exempt from fines for administrative sanctioning decisions made by chairpersons of district-level People's Committees.
5. Order and procedures for fine exemption
The taxpayer specified in Clause 1 of this Article must submit a written request for remission of the remainder or the whole fine and enclosed documents to the person / agency that issued the sanctioning decision.
Within 03 working days from the day on which the request for fine exemption is received, the person who has issued the decision on sanctioning of administrative violation must transfer the application together with the case file to the person competent to assess fine exemption and notify the claimant of the fine exemption.
Within 30 days from the date of receipt of the application and the application for fine exemption, the person competent to exempt fines must issue a decision on fine exemption or notice of not exempt from fine and send it to the applicant. request for fine exemption, the person who has issued the sanctioning decision. In case the person competent to exempt fines does not agree with the fine exemption, the reason must be clearly stated.
6. Fines for administrative violations of tax and invoices are not exempted for cases where sanctioning decisions have been completed.
7. In cases where fines are exempted, they shall also be exempt from money for late payment of corresponding fines.
8. If the taxpayer has been exempt from fine but the competent agency or the tax agency detects that the fine exemption is not in compliance with the provisions of this Article, the person competent to exempt the fine shall issue a decision to cancel or adjust the decision. exemption from fines. The tax authority directly managing the taxpayer shall collect into the state budget the exempted fine in contravention of regulations and calculate the late payment interest on the exempted fine in contravention of regulations in Article 42. This Decree. The date of commencement of calculation of exempt fine late payment interest is not the exact date the sanctioned organization or individual submits a complete dossier to request a fine exemption.
1. This Decree takes effect on December 5, 2020.
2. Taxpayers apply e-invoices in accordance with the Law on Tax Administration No. 38/2019 / QH14 dated June 13, 2019 and legal documents guiding this Law before July 1, 2022. If violating regulations on e-invoices, they will be sanctioned according to the provisions of this Decree.
3. From the effective date of this Decree, the provisions of the following Decrees and Circulars cease to be effective:
a) Chapter I and Chapter III of the Government's Decree No. 129/2013 / ND-CP dated October 16, 2013, providing for the sanctioning of tax-related administrative violations and enforcement of tax administrative decisions;
b) Clause 2 Article 4 Chapter 1, Chapter 4, Article 44 Chapter 5 of the Government's Decree No. 109/2013 / ND-CP dated September 24, 2013 on sanctioning of administrative violations in the field of price management, fees, charges, invoices;
c) Article 3 of the Government's Decree No. 49/2016 / ND-CP dated May 27, 2016 amending and supplementing a number of articles of the Decree No. 109/2013 / ND-CP ;
d) Circular No. 166/2013 / TT-BTC dated November 15, 2013, Circular No. 10/2014 / TT-BTC dated January 17, 2014 and Circular No. 176/2016 / TT-BTC dated October 31 2016 by the Ministry of Finance.
4. To remove the phrase "invoice" in the name, grounds for promulgation, Chapter 1, point b, Clause 2 of Article 41, and Clause 2 of Article 45 ; The phrase "in the field of invoices is 01 year" in Clause 1, Article 4 of Decree No. 109/2013 / ND-CP dated September 24, 2013 of the Government on sanctioning of administrative violations in the field of price management. fees, charges, invoices.
5. Removing the phrase "invoice" in the name and grounds for issue; Clauses 2 and 3 of Article 4 ; the phrase "suspending the right to self-print invoices, the right to create e-invoices; suspend printing invoices "," cancel invoices; follow procedures for issuing invoices as prescribed ”in Clause 1 Article 1 of the Government's Decree No. 49/2016 / ND-CP dated May 27, 2016 amending and supplementing a number of articles of Decree No. 109 / 2013 / ND-CP dated September 24, 2013 of the Government stipulating the sanction of administrative violations in the field of price management, fees, charges and invoices.
6. The provisions on sanctioning of administrative violations not yet prescribed in this Decree shall comply with the law on handling of administrative violations.
Article 45. Transitional provisions
1. Apply the provisions of Chapter XV of Law No. 38/2019 / QH14 dated June 13, 2019; Decree No. 129/2013 / ND-CP dated October 16, 2013 of the Government providing for the sanctioning of tax-related administrative violations and enforcement of tax administrative decisions; Decree No. 109/2013 / ND-CP dated September 24, 2013 of the Government on sanctioning of administrative violations in the field of price management, fees, charges, invoices and Decree No. 49/2016 / ND -CP dated May 27, 2016 of the Government amending and supplementing a number of articles of Decree No. 109/2013 / ND-CP for administrative violations of tax and invoices occurring from July 1 year 2020 coming before the effective date of this Decree.
In case the tax-related administrative violation or invoice is committed before the effective date of this Decree but the violation ends from the effective date of this Decree, the provisions in the normative document shall apply. the law on sanctioning of administrative violations of tax and invoice takes effect at the time of committing such violation.
2. Regulations on sanctioning in Chapters I, II and III of this Decree, provisions on postponement and exemption from execution of sanctioning decisions in favor of individuals and organizations committing tax-related administrative violations, and applied invoices applicable to the acts that occurred before the effective date of this Decree but discovered later or are being considered and resolved.
3. For the acts of tax-related administrative violations and invoices that were sanctioned before the effective date of this Decree and individuals or organizations still lodge complaints or initiate lawsuits, they shall be settled according to law provisions. sanctioning administrative violations of tax and invoices and relevant provisions of law in effect at the time of violation.
Issued together with this Decree is an appendix of samples of minutes and forms of sanctioning decisions used in sanctioning administrative violations of tax and invoices. Depending on each specific case, it is possible to add additional lines and norms to fully reflect the contents of the violations in the process of making minutes and making sanctioning decisions, but ensuring compliance with the provisions of law.
If necessary, to meet the requirements of state management, the Minister of Finance may issue minutes, decisions and other necessary forms after reaching agreement with the Minister of Private. France.
Article 47. Responsibility for implementation
Ministers, Heads of ministerial-level agencies, Heads of Governmental agencies, Presidents of People's Committees of central-affiliated cities and provinces and relevant organizations and individuals are responsible for the implementation of this Decree. ./
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