Invoice Violations With a fine of over 10,000,000 in Decree 125/2020 / ND-CP

Create at: 03/11/2020 17:07

Invoice Violations With a fine of over 10,000,000 In Decree 125/2020 / ND-CP

1. Order printing invoices according to the form of issued invoices of other organizations or individuals or print the same number of the same invoice symbol.

A fine of from 20,000,000 VND to 50,000,000 VND.
Force to cancel invoice.

2. Print ordered invoices when the conditions for invoice printing are not satisfied.

A fine of from 6,000,000 VND to 18,000,000 VND

3. Transfer all or any stage of the invoice printing contract to another printing establishment.

A fine of from 10,000,000 VND to 20,000,000 VND

4. Do not report the loss of invoices before delivering to customers.

A fine of from 6,000,000 VND to 18,000,000 VND.

5. Print an invoice according to the form of an invoice already issued by another organization or individual or print the same number of the same invoice symbol.

A fine of from 20,000,000 VND to 50,000,000 VND.
Suspension of invoice printing from 01 month to 03 months from the effective date of the sanctioning decision.
Force to cancel printed products, invoices.

6. Give and sell unpublished invoices

A fine ranging from VND 15,000,000 to VND 45,000,000.
Force to cancel the invoice and pay back illegal money collected.

7. Giving or selling pre-printed invoices of customers who order printing invoices to other organizations or individuals.

A fine ranging from VND 15,000,000 to VND 45,000,000.
Force to cancel the invoice and pay back illegal money collected.

8. Giving or selling invoices purchased from tax authorities but not yet made.

A fine of from 20,000,000 VND to 50,000,000 VND.
Force to cancel the invoice and pay back illegal money collected.

9. Not to make invoice issuance notices before invoices are put into use if these invoices are associated with arising economic operations and have declared, paid taxes or have not yet reached the prescribed tax declaration and payment period. .

A fine of between VND 6,000,000 and VND 18,000,000 will be imposed and forced to carry out procedures for issuing invoices as prescribed.Do not issue invoices when selling goods or providing services to buyers as prescribed.
A fine of from VND 10,000,000 to VND 20,000,000 (except "No invoices for goods or services used for promotion, advertising, samples; goods or services used for giving or donation) , donating, exchanging, paying on behalf of workers' wages, except for internal circulation, for internal consumption to continue the production process ”).
Force to issue invoices according to regulations when buyers request.

10. Illegal use of invoices or illegal use of invoices (Excluding the use of illegal invoices to record the value of purchased goods or services to reduce tax payable or increase refundable tax, tax exemption or reduction, but when the tax authority detects that the buyer can prove that the violation belongs to the seller and the buyer has made full accounting and use case with the purpose of reducing tax payable or tax refundable, tax exemption or reduction).