Specifics You Should Understand About Administrative Penalties For Tax Or Invoic

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14 March 2022

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Decree No. 125/2020/ND-CP dated October 19th, 2020 from the Government on regulating administrative penalties for tax or invoice-related violations

This Decree sets out regulations on administrative penalties for tax or invoice-related violations, with the exception of administrative violations in connection with fees and charges; administrative violations linked to taxes on exported or imported goods of which collection is managed by customs authorities and violations against regulations on tax registration procedures, notification of temporary business suspension or premature business continuation conducted with business registration.

In comparison to the actual regulations, the most fine levels imposed on administrative penalties for tax or invoice-related violations are certainly not changed. Especially, in the tax field, they are VND 200 million (for organizations) and VND 100 million (for individuals); inside the invoice field, these are VND 100 million (for organizations) and VND 50 million (for those).

However, this Decree adds newer and more effective acts regarded as being “using illegal invoices” such as: using e-invoices which are not registered with any tax authority; use of e-invoices that tax authority’s codes have yet to be granted based on regulations; usage of invoices with all the invoicing date following the date where a tax authority determines how the seller isn't conducting business in the address registered which has a competent regulatory authority, etc.

These acts are thought being “illegally using invoices”: use of invoices that do not contain all compulsory contents as prescribed; use of invoices with discrepancies in amounts paid for services or goods rendered, or discrepancies in required data fields between an invoice’s copies.

Any administrative violation using the underpaid amount of taxes, the evaded tax amount, the higher-than-prescribed volume of tax exemption, reduction or refund that's no less than VND 100 million, or valuation on goods or services rendered which can be no less than VND 500 million, shall be determined being a large-scale tax-related administrative violation.

Regarding invoice-related violation, any administrative violation involving a minimum of 10 invoice numbers should be determined being a large-scale invoice-related administrative violation.

This Decree shall work from December 5th, 2020.

For more details about sanctioning administrative violations on invoices see our internet page

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