Decree 51/2010 / ND-CP on invoices for selling goods and providing services

DECREE

PROVISIONS ON INVOICES FOR THE SALE OF GOODS AND SERVICE PROVIDED

GOVERMENT

Pursuant to the Law on Government Organization dated June 25, 12;
Pursuant to the Law on Tax Administration dated June 29, 11;
Pursuant to the June 17, 6 Accounting Law;
Pursuant to the November 29, 11 Law on Electronic Transactions;
Pursuant to the Ordinance on Handling of Administrative Violations dated July 02, 7 and the Ordinance amending and supplementing a number of articles of the Ordinance on Handling of Administrative Violations dated April 2002, 02;
At the proposal of the Minister of Finance,

DECREE:

Chapter 1.

GENERAL RULES #

Article 1. Scope

This Decree provides for the printing, issuance and use of invoices for selling goods and providing services (hereinafter referred to as invoices); sanctioning administrative violations on invoices; tasks and powers of tax administration agencies at all levels and agencies and organizations related to the printing, issuance and use of invoices; rights, obligations and responsibilities of agencies, organizations and individuals in the printing, issuance and use of invoices.

Article 2. Subject of application

1. Goods sellers or service providers, including:

a) Vietnamese organizations and individuals doing business in selling goods and providing services (collectively referred to as selling goods and services) in Vietnam or selling them abroad;

b) Foreign organizations and individuals doing business in selling goods and services in Vietnam or producing and doing business in Vietnam and selling goods abroad;

c) Vietnamese or foreign organizations and individuals that do not do business but sell goods and services in Vietnam

2. Invoice printing organization.

3. Organizations and individuals that buy goods and services

4. Tax administration agencies at all levels and organizations and individuals involved in the printing, issuance and use of invoices

Article 3. Explain words

1. Invoice is a document made by a seller, recording information on sale of goods or services in accordance with law.

2. Invoice creation is the activity of making invoices to use for the purpose of selling goods and services of business organizations or individuals; including: self-printing from machines and equipment at the enterprise; order eligible businesses to print invoices; create electronic invoices in accordance with the Law on Electronic Transactions.

3. Invoicing is the recording of all contents of an invoice as prescribed when selling goods or services

4. Lawful invoice means an invoice that is correct and complete in form and content as prescribed in this Decree.

5. Forged invoice means an invoice printed or created according to the issued invoice form of another organization or individual or printed or created with the same number of the same invoice symbol.

6. Invalid invoice means an invoice that has been printed and created according to the provisions of this Decree, but has not yet completed the issuance notice.

7. An expired invoice means an invoice that has completed all issuance procedures but the issuing organization or individual notifies that it is no longer used; types of invoices that are lost after they have been issued notices, and are reported by the issuing organizations or individuals to the tax agencies directly managing them; invoices of organizations and individuals that have stopped using tax codes (also known as tax code closures).

8. Illegal use of invoices is the use of fake invoices, invoices that have not been used or have expired; or use invoices of other organizations and individuals (except invoices issued by tax authorities) to make when selling goods and services, for accounting, tax declaration, and capital payment.

9. Illegal use of invoices is the making of false invoices; giving or selling unmade invoices for other organizations or individuals to make when selling goods and services; giving or selling invoices already made for other organizations or individuals to account, declare tax or pay capital budget; making invoices that do not include all contents; Invoicing erroneous content between links; use invoices of these goods or services to prove other goods and services; use revolving invoices when transporting goods in circulation.

10. A falsified invoice is an invoice that is made but the recorded contents are not true in part or in whole

Article 4. Type, form and content of invoices

1. Invoices specified in this Decree include the following types:

a) Export invoice means an invoice used in the business of exporting goods and services abroad or into a free trade zone;

b) Value-added invoice is an invoice for the sale of domestic goods and services for organizations and individuals declaring value-added tax by the credit method;

c) Sales invoice means an invoice for the sale of domestic goods and services for organizations and individuals that declare value-added tax by the direct method;

d) Other types of invoices, including tickets, cards or other documents with other names but with the form and content specified in Clauses 2 and 3 of this Article.

2. Invoices can be expressed in the following forms:

a) Self-printed invoices are invoices printed by business organizations and individuals themselves on computer equipment, cash registers or other machines when selling goods and services;

b) E-invoice is a collection of electronic data messages about the sale of goods and services, created, made, sent, received, stored and managed according to the provisions of the Law on Electronic Transactions and other electronic transactions. Implementation guidelines;

c) Order-printed invoices are invoices ordered by business organizations and individuals to be printed according to the form for use in goods and service business activities, or printed by tax authorities according to the form for issuance or sale to customers. organizations and individuals.

3. Invoices must contain the following contents:

a) Invoice name, invoice symbol, invoice number, invoice name. For ordered invoices, the name of the organization that has received the invoice printing must also be written;

b) Name, address, tax identification number of the seller;

c) Name, address, tax identification number of the buyer;

d) Name, unit of calculation, quantity and unit price of goods or services; into money excluding value-added tax, value-added tax rate, value-added tax amount in the case of a value-added invoice;

dd) Total payment amount, signature of buyer, signature of seller, stamp of seller (if any) and date, month and year of invoice.

The Ministry of Finance shall specify invoices that do not need to have all the contents specified in this Clause.

4. Invoices are shown in Vietnamese characters. For export invoices or other invoices that need to include foreign words, the foreign words are placed on the right in parentheses () or right below the Vietnamese words and the size is smaller than the size of Vietnamese letters.

5. In case an international treaty to which Vietnam is a contracting party contains provisions on the content and form of invoices different from those specified in Clauses 2 and 3 of this Article, the provisions of such international treaty shall apply.

Chapter 2.

CREATION AND ISSUANCE OF INVOICES #

Article 5. Principles of creating and issuing invoices

1. Business organizations and individuals that fully satisfy the conditions specified in Articles 6 and 7 of this Decree may print their own invoices or create e-invoices for use in the sale of goods and services.

2. Business organizations and individuals that have a tax identification number but do not satisfy the conditions specified in Clause 1 of this Article must order invoice printing to serve their own goods and service sales. .

3. Tax offices of provinces and cities (hereinafter referred to as Department of Taxation for short) order to print and issue invoices for issuance and sale to organizations and individuals according to the provisions of Article 10 of this Decree.

4. Enterprises that satisfy the conditions specified in Article 22 of this Decree may print invoices for other organizations and individuals.

5. Business organizations and individuals can simultaneously use many different forms of invoices. The State encourages the form of electronic invoices.

6. When printing invoices, organizations and individuals must not print the same numbers in invoices with the same symbol

7. Before using invoices for the sale of goods and services, organizations and individuals must issue a notice of issuance according to the provisions of Article 11, Article 12 of this Decree.

Article 6. Self-printed invoices

1. Enterprises established under the provisions of law in industrial parks, economic zones, export processing zones and high-tech zones; enterprises with charter capital according to regulations of the Ministry of Finance; Public non-business units that have production and business according to the provisions of law may print their own invoices from the time they have their tax identification numbers.

2. Business organizations and individuals, except for the cases specified in Clause 1 of this Article, may self-print invoices to use for the sale of goods or services if they fully meet the following conditions:

a) Has been granted a tax identification number;

b) Having revenue from selling goods and services;

c) Not be sanctioned for violations of the tax law at the rate prescribed by the Ministry of Finance for 365 (three hundred and sixty five) consecutive days up to the date of notice of self-printed invoice issuance;

d) Having a system of equipment to ensure the printing and making of invoices when selling goods and services;

dd) Being an accounting unit according to the provisions of the Law on Accounting and having software for selling goods and services associated with accounting software, ensuring that the printing and making of invoices can only be done when the accounting profession develops. born.

3. Self-printed invoices ensure the principle that each invoice number can only be made once. The number of printed invoices is based on the specific usage requirements of the sales operation. Organizations and individuals are responsible for stipulating in writing the number of copies of invoices.

Article 7. Electronic invoices

1. E-invoices are created, made and processed on the computer system of business organizations and individuals that have been granted tax codes when selling goods and services and stored on computers of the Parties. in accordance with the law on electronic transactions.

2. E-invoices are used in accordance with the law on electronic transactions.

Article 8. Ordered invoices

1. Invoices ordered to be printed are printed out in the form of a pre-printed form with the contents specified in Clause 3, Article 4 of this Decree. Particularly, invoices printed by Tax Departments must have the name of the Department of Taxation in the upper left corner of the invoice.

2. Business organizations and individuals with tax identification numbers may order to print invoices for use in goods and service sale activities.

3. The Department of Taxation orders invoices to be printed for sale and issued to organizations and individuals specified in Article 10 of this Decree.

All units under the Tax Department sell and issue the same type of invoice issued by the Tax Department.

Article 9. Printing of ordered invoices

1. Ordered invoices are printed under a contract between an organization or individual trading in goods and services or the Department of Taxation and an invoice printing enterprise that fully meets the conditions specified in Article 22 of this Decree.

2. An invoice printing contract must be in writing, clearly stating the quantity, symbol and ordinal number of the ordered invoice, and enclosed with the invoice form.

3. In case the printing enterprise self-prints ordered invoices to use for the purpose of selling goods and services, a decision on invoice printing must be obtained from the head of the unit. The decision to print must ensure the contents specified in Clause 2 of this Article.

Article 10. Sale and issuance of invoices printed by the Tax Department

1. Invoices ordered by the Tax Department are sold at prices guaranteed to cover actual costs. The Director of the Tax Department shall decide and post the invoice selling price according to the above principles. Tax authorities at all levels are not allowed to collect any additional revenue other than the listed selling price.

2. Invoices printed by Tax Departments may only be sold to organizations that are not businesses but have business activities, households and business individuals with local establishments.

3. Invoices ordered by Tax Departments are issued to organizations that are not businesses, households and individuals that do not do business but have activities of selling goods and services requiring invoices to deliver to them. client.

Article 11. Issuance of invoices by business organizations and individuals

1. Before using invoices for the sale of goods and services, business organizations and individuals must make invoice issuance notices.

2. Contents of the Invoice Issuance Notice include: sample invoice, the date of commencement of use, the date of making the Notice of Issuance and signature of the legal representative.

3. Sample invoice is a correct printout with all the contents on the invoice, delivered to the buyer of the type to be issued, with the invoice number being a series of zeroes and the word "Sample" printed on the invoice.

4. The invoice issuance notice sheet shall be sent to the tax authority where the notice-issuing organization or individual has its head office, within ten days from the date of signing the notice of issue and posted up at the branches. establishments use invoices to sell goods and services during the period of using invoices.

5. In case there is a change in the contents of the issuance notice, the business organization or individual must carry out the procedures for notifying the new issuance according to the provisions of Clauses 2, 3 and 4 of this Article.

Article 12. Issuance of invoices by the Tax Department

1. Invoices ordered by the Tax Department to be printed for sale, issued before the sale or issued for the first time, must make a Notice of Invoice Issuance.

2. The contents of the Notice of Issuance and the sample invoice are specified in Clauses 2 and 3 of Article 11.

3. Invoice issuance notices must be sent to all Tax Departments nationwide within 10 (ten) days from the date on which the Notice of Issuance is made and posted up at establishments directly under the Department of Taxation. Taxes for the duration of the invoice. In case the Tax Department has posted the contents of the Notice on the website of the tax branch, it is not required to send the Notice to another Department of Taxation.

4. In case there is a change in the contents of the issuance notice, the Tax Department must carry out the procedures for notifying the new issuance according to the provisions of Clauses 2 and 3 of this Article.

Article 13. Invoice identification

1. When printing and issuing invoices, organizations and individuals are responsible for writing confidential identification symbols on their issued invoices to serve the identification of fake invoices during use.

2. When there is a request from a competent state agency to confirm the legitimacy of an invoice, the organization or individual that prints or issues the invoice must reply in writing within ten days after receiving it. request.

Chapter 3.

USE WOMEN'S INVOICE #

Article 14. Principles of using invoices

1. Business organizations and individuals may only make and deliver invoices to buyers of goods and services according to the provisions of this Decree.

2. Business organizations and individuals, when making invoices, must write in full the contents and in accordance with the actual arising operations.

3. Invoices are made into several copies, including: one for the buyer, one for the seller to keep and a number of other copies at the request of business activities. Invoice content must be consistent across invoices with the same number.

4. Business organizations and individuals in the process of using, if detecting the loss of invoices already made or not yet made, must report them to the tax authorities directly managing them for timely handling.

5. Business establishments in the same accounting unit as prescribed in the Law on Accounting shall use invoices of the main establishment.

Article 15. Invoicing

1. When selling goods and services, the seller must issue an invoice. When making invoices, they must fully write the contents as prescribed in this Decree.

2. Invoices must be made in order from small number to large number. The Ministry of Finance shall stipulate the order of making invoices in case many establishments of the same accounting unit use the same type of invoice with the same name and symbol.

3. Invoice date is the date the seller and buyer carry out procedures to record the goods and services that have been transferred ownership and use rights. In cases where the law provides for the transfer of ownership or use rights that take effect from the time of registration, the invoice date is the date of delivery of the goods.

In case of multiple delivery or handover of each service item or stage, each delivery or handover must issue an invoice for the volume and value of the delivered goods and services respectively.

4. In case of selling goods by phone or online; selling goods and services at the same time to many consumers, when making invoices, the seller or the buyer is not required to sign according to the regulations of the Ministry of Finance.

5. An electronic invoice is completed after the seller and the buyer have signed to confirm that the transaction has been performed in accordance with the law on electronic transactions.

6. The Ministry of Finance shall stipulate the making of invoices for other specific cases.

Article 16. Sale of goods and services without having to issue invoices

1. Selling goods and services with a total payment price of less than 200.000 VND each time, an invoice is not required, unless the buyer requests to receive an invoice.

2. Goods and services sold without invoices specified in Clause 1 of this Article shall be monitored on the list.

3. At the end of each day, the business establishment shall make an invoice stating the amount of goods and services sold for the day shown on the plus line of the statement, sign it and keep it in hand to the buyer at the stub, other copies are rotated. transfer according to regulations. The buyer's name on this invoice is written as "retail without delivery".

Article 17. Handling of withdrawal of issued invoices

1. In case the invoice has not been delivered to the buyer, if it is detected that the invoice is made incorrectly, the seller crosses the links and keeps the wrong invoice number.

2. In case the issued invoice is delivered to the buyer, if it is discovered that it is incorrect, or at the request of one party, the purchased goods or services are returned or reclaimed, the two parties shall make a record of the withdrawal of the purchased goods or services. link of the wrong invoice number, or the invoice of goods or services returned, reclaimed and kept with the invoice at the seller.

The minutes of invoice recovery must show the wrong content or the reason for reclaiming or returning goods and services and the compensation agreement between the two parties (if any).

Article 18. Invoice handling in cases of non-use

1. Organizations and individuals that have been approved by tax authorities to stop using their tax identification numbers must stop using unused invoices that have been issued notices.

2. Organizations and individuals issuing replacement invoices must stop using the replaced invoice numbers that have not yet been used.

3. The tax authority directly managing it shall notify the expiry of the use value of the unmade invoices that are being used by business organizations or individuals that run away or voluntarily stop doing business.

Article 19. Invoicing authorization

1. Organizations and individuals that have authorization to sell goods and services to other organizations or individuals may authorize the making of invoices for authorized organizations or individuals when selling goods and services.

2. Authorization to issue invoices to buyers or third parties shall comply with regulations of the Ministry of Finance.

3. The authorization to make invoices must be made in writing between the principal and the authorized recipient.

4. Invoice-making authorized organizations and individuals shall be responsible for the creation, issuance and use of invoices according to the provisions of this Decree.

Article 20. Buyer's use of invoices

1. Buyers may use legal invoices as prescribed by law to prove the right to use and own goods or services; enjoy promotion, after-sales, lottery or receive compensation for damage as prescribed by law; used for accounting purposes of purchasing goods and services according to the provisions of law on accounting; declare taxes; register the right to use, ownership and to declare and pay the state budget capital according to the provisions of law. Invoices used for this purpose must be invoices with information that can identify the buyer, except for some cases prescribed by the Ministry of Finance.

2. The goods that have been delivered to the purchaser for the purposes specified in Clause 1 of this Article shall be kept in accordance with the provisions of Article 26 of this Decree.

Chapter 4.

RIGHTS AND OBLIGATIONS OF ORGANIZATIONS AND INDIVIDUALS IN INVOICE MANAGEMENT AND USE #

Article 21. Rights and obligations of organizations and individuals selling goods and services

1. Organizations and individuals selling goods and/or services have the right to:

a) Create invoices for use if all the conditions specified in this Decree are satisfied;

b) To purchase invoices issued by the Tax Department;

c) Using legal invoices to serve business activities;

d) Refusing to provide data on the printing, issuance and use of invoices to unauthorized organizations and individuals as prescribed by law;

d) Complaints against organizations and individuals that infringe upon the rights to create, issue and use legal invoices.

2. Organizations and individuals selling goods and services have the following obligations:

a) Manage invoice creation activities as prescribed in this Decree;

b) Sign an invoice printing order contract with qualified printing establishments in case of ordering invoice printing;

c) Make and send the Notice of Invoice Issuance as prescribed;

d) Make and deliver invoices when selling goods and services to customers. Except for cases where invoices are not required as prescribed in Article 16 of this Decree;

dd) Regularly self-check the use of invoices, promptly prevent violations;

e) Report the use of invoices to the tax authority directly managing them according to regulations of the Ministry of Finance.

Article 22. Conditions and responsibilities of the invoice printing organization

1. Conditions:

The receipt printing organization must be an enterprise with a license to operate in the printing industry.

2. Responsibilities:

a) Print invoices in accordance with the signed contract; not re-assign all or any stage in the invoice printing process to another printing organization to perform;

b) Manage, preserve and handle printing molds, blanks, printed invoices and damaged printed invoices as agreed between the two parties and according to the provisions of law;

c) Liquidate the printing contract with the organization or individual that ordered the printing of invoices and process printing molds and waste products according to regulations of the Ministry of Finance;

d) Every 6 months, report receipt and print of invoices to the tax agency directly managing.

Article 23. Responsibilities of tax authorities in invoice management

1. The General Department of Taxation is responsible for:

a) Inspect and examine activities of creating, issuing and using invoices nationwide;

b) Publicly announce all types of invoices that have been issued, reported as lost or no longer valid.

2. Local Tax Departments are responsible for:

a) Manage activities of creating and issuing invoices of organizations and individuals in the locality;

b) Manage invoice printing activities of printing enterprises in the locality;

c) Order printing, issue all kinds of invoices for issue and sale to the subjects specified in this Decree;

d) To inspect and examine activities of creating, issuing and using invoices in the locality.

3. Local Tax Sub-Departments are responsible for:

a) Check the use of goods and service sale invoices within the scope of tax management decentralization;

b) Monitor and inspect invoice cancellation according to regulations of the Ministry of Finance within the scope of tax management decentralization.

Article 24. Responsibilities of buyers of goods and services

1. Request the seller to make and deliver an invoice when purchasing goods or services.

2. Provide exactly the necessary information for the seller to invoice.

3. Sign invoices with full contents in case of direct purchase; except for some cases as prescribed by the Ministry of Finance.

4. Use invoices for the right purposes.

5. Provide the information stated on the invoice to the competent authorities upon request.

Article 25. Handling of lost, burned or damaged invoices in accounting units

1. Business organizations and individuals whose invoices are lost, burned or damaged must make a record of the loss, fire or damage of invoices.

2. After making a record, the organization or individual whose invoices are lost, burned or damaged must make a declaration to the tax agency directly managing them. The time limit for declaration is the day after the record is made, but no later than 05 (five) days from the date of the loss, fire or damage of the invoice.

The Ministry of Finance shall specify the handling of lost, burned or damaged invoices and the order and procedures for declaring lost, burned or damaged invoices.

Article 26. Invoice storage and preservation

1. Unmade electronic invoices and self-printed invoices shall be stored in the computer system according to the information security regime.

2. Invoices ordered to be printed that have not yet been made shall be stored and preserved in warehouses according to the regime of storing and preserving valuable documents.

3. Invoices made in accounting units shall be archived according to regulations on archiving and preserving accounting vouchers.

4. Invoices made in organizations and individuals that are not accounting units shall be stored and preserved as private property of such organizations and individuals.

Article 27. Cancellation of invoices

1. Invoices that are printed incorrectly, duplicated or overprinted must be canceled within 30 (thirty) days from the date of liquidation of the invoice printing contract.

2. Organizations and individuals whose invoices have expired must cancel the invoices. The time limit for canceling an invoice is 30 (thirty) days from the date of stopping using the invoice, the date of notification of finding the lost invoice or the date of notification of the expiry of the use value of the invoice.

3. Organizations and individuals that have self-printed invoices and e-invoices that have been announced to be issued, but no longer use them, must cancel their invoices within 30 (thirty) days at the latest, counting. from the date of disuse.

4. Organizations and individuals purchasing invoices from tax authorities, when switching to other types of invoices, must finalize and cancel unused invoices within 30 (thirty) days at the latest. from the date of using the new invoice form.

5. Invoices that have not yet been made but are evidences of cases shall not be destroyed but handled in accordance with law.

6. Invoices made by accounting units shall be canceled according to the provisions of law on accounting.

Cancellation of invoices must be approved by the Cancellation Council. The composition of the Council and the invoice cancellation procedures shall be prescribed by the Ministry of Finance.

Chapter 5.

PENALTIES FOR ADMINISTRATIVE VIOLATIONS ON FEMALE INVOICES #

Article 28. Penalties for violations against regulations on self-printing invoices and creating e-invoices

1. A fine ranging from VND 1.000.000 to VND 5.000.000 shall be imposed for self-printing invoices or creating e-invoices that do not fully satisfy the contents specified in Clause 3, Article 4 of this Decree.

2. A fine of between VND 2.000.000 and 10.000.000 shall be imposed for self-printing invoices or creating e-invoices when the conditions specified in this Decree are not satisfied.

3. A fine ranging from VND 20.000.000 to VND 100.000.000 shall be imposed for self-printing fake invoices, or creating fake e-invoices, and at the same time, the right to self-print invoices and the right to create invoices will be suspended. electronically within 36 months (thirty-six) months since the act is discovered.

In addition to being fined, organizations and individuals that violate the provisions of this Article must destroy invoices that are printed or created in contravention of regulations.

Article 29. Penalties for violations against regulations on order printing of invoices

1. A fine ranging from VND 1.000.000 to VND 5.000.000 shall be imposed for ordering invoices to be printed without signing a written contract for printing.

2. A fine of between VND 2.000.000 and 10.000.000 shall be imposed for the following acts:

a) Failing to liquidate the printing contract when the Invoice Issuance Notice has been made;

b) Failing to destroy un-issued but no longer used ordered invoices as prescribed in Article 27 of this Decree.

3. A fine ranging from VND 3.000.000 to VND 15.000.000 shall be imposed for signing a printing contract with an establishment that is not eligible to print invoices as prescribed in Article 22 of this Decree.

4. A fine ranging from VND 4.000.000 to VND 20.000.000 shall be imposed for failing to properly declare the loss of invoices before the issuance notice.

5. A fine ranging from VND 10.000.000 to VND 50.000.000 shall be imposed for giving or selling pre-printed invoices that have not yet been issued for use by other organizations or individuals.

6. A fine ranging from VND 20.000.000 to VND 100.000.000 shall be imposed for ordering the printing of fake invoices and at the same time being assigned a printer when ordering to print invoices within 36 (thirty-six) months from the date of receipt. detect the act of ordering to print fake invoices.

In addition to fines, organizations and individuals that violate the provisions of Clauses 3, 5, and 6 of this Article must cancel invoices printed in contravention of regulations.

Article 30. Sanctions for violations against regulations on printing of ordered invoices

1. A fine ranging from VND 1.000.000 to VND 5.000.000 shall be imposed for violations of the invoice printing reporting regime as prescribed by the Ministry of Finance.

2. A fine of between VND 2.000.000 and 10.000.000 shall be imposed for the following acts:

a) Failing to liquidate the printing contract when the printing orderer has completed the issuance notice procedure;

b) Do not destroy damaged or redundant printed products when liquidating the printing contract.

3. A fine of between VND 4.000.000 and 20.000.000 shall be imposed for the following acts:

a) Print invoices when the conditions specified in Article 22 of this Decree are not satisfied;

b) Failing to declare the loss of invoices while printing or before delivering them to customers.

4. A fine ranging from VND 5.000.000 to VND 25.000.000 shall be imposed for transferring all or any part of the invoice printing contract to another printing establishment.

5. A fine ranging from VND 10.000.000 to VND 50.000.000 shall be imposed for giving or selling ordered invoices of one customer to another.

6. A fine ranging from VND 20.000.000 to VND 100.000.000 shall be imposed for printing fake invoices and at the same time being suspended from printing invoices within 36 (thirty-six) months from the date the act is discovered. .

In addition to being fined, organizations and individuals that violate Clauses 5 and 6 of this Article must destroy invoices for giving, selling or counterfeiting.

Article 31. Sanctions for violations against regulations on purchase of invoices

1. A fine ranging from VND 1.000.000 to VND 5.000.000 shall be imposed for making incorrect declarations in order to purchase invoices issued by tax authorities.

2. A fine ranging from VND 2.000.000 to VND 10.000.000 shall be imposed for failure to cancel purchased invoices that have expired.

3. A fine ranging from VND 6.000.000 to VND 30.000.000 shall be imposed for failing to declare the job and losing purchased invoices.

4. A fine ranging from VND 10.000.000 to VND 50.000.000 shall be imposed for giving or selling purchased and unmade invoices.

In addition to being fined, organizations and individuals that violate Clauses 2 and 4 of this Article must destroy purchased invoices that have expired; Purchased and unpaid invoices.

Article 32. Penalties for violations against regulations on invoice issuance

1. A fine of between VND 1.000.000 and 5.000.000 shall be imposed for the following acts:

a) Making an incomplete release notice;

b) Failing to send or post the Invoice Issuance Notice in accordance with regulations.

2. A fine ranging from VND 4.000.000 to VND 20.000.000 shall be imposed for failing to make the Invoice Issuance Notice after the invoice has been used.

In addition to being fined, organizations and individuals that violate the provisions of this Article must also carry out procedures for issuing invoices as prescribed in this Decree.

Article 33. Sanctions for violations against regulations on the use of invoices when selling goods and services

1. A fine ranging from VND 200.000 to VND 1.000.000 shall be imposed for failing to write enough pre-printed contents when making invoices, or not writing in accordance with the provisions of Article 15 of this Decree.

2. A fine of between VND 1.000.000 and 5.000.000 shall be imposed for the following acts:

a) Invoicing but not delivering to the buyer;

b) Failing to make a list or not to issue a general invoice as prescribed in Clauses 1 and 2, Article 16 of this Decree.

3. A fine ranging from VND 2.000.000 to VND 10.000.000 shall be imposed for the following acts:

a) Failing to cancel issued invoices that have not yet been made or are no longer valid according to the provisions of this Decree;

b) Failing to submit used invoices as prescribed.

4. A fine ranging from VND 3.000.000 to VND 15.000.000 shall be imposed for making invoices out of order from small to large numbers as prescribed.

5. A fine ranging from VND 5.000.000 to VND 20.000.000 shall be imposed for failing to issue invoices when selling goods and services with a payment value of over VND 200.000 to buyers according to the provisions of this Decree. Along with being sanctioned, business organizations and individuals must issue invoices and deliver them to buyers.

6. A fine of between VND 5.000.000 and 25.000.000 shall be imposed for the following acts:

a) Making invoices with incorrect contents between the copies;

b) Failing to report the loss of invoices that have been issued but not yet issued, or invoices that have been issued but have not yet been delivered to customers.

7. A fine ranging from VND 12.000.000 to VND 60.000.000 shall be imposed for making illegal invoices.

8. A fine ranging from VND 15.000.000 to VND 75.000.000 shall be imposed for giving or selling invoices which have been issued but not yet made.

9. A fine ranging from VND 20.000.000 to VND 100.000.000 shall be imposed for making false invoices.

In addition to fines, organizations and individuals that violate the provisions of Point a, Clause 3 of this Article must also destroy invoices that have been issued but have not yet been made and are no longer valid.

Article 34. Penalties for violations against regulations on the use of invoices by buyers

1. A fine ranging from VND 1.000.000 to VND 5.000.000 shall be imposed for losing the issued invoices (remitted to the buyer) for accounting purposes, tax declaration and capital payment.

2. A fine ranging from VND 10.000.000 to VND 50.000.000 shall be imposed for illegal use of invoices, except for the case specified in Clause 3 of this Article.

3. A fine ranging from VND 20.000.000 to VND 100.000.000 shall be imposed for using false invoices.

Article 35. Principles and procedures for handling violations, extenuating circumstances, aggravating circumstances, coercion and time limit for enforcement of sanctioning decisions

1. Principles of handling violations, sanctioning procedures, extenuating circumstances, aggravating circumstances, and statute of limitations for sanctioning acts of administrative violations on invoices specified in this Decree shall comply with the provisions of this Decree. prescribed in the Ordinance on Handling of Administrative Violations.

2. When imposing a fine, the specific fine level for an act of violation without aggravating or mitigating circumstances is the average of the fine bracket prescribed for that act. The average of the penalty bracket is determined by halving the sum of the minimum plus the maximum. Where there is an aggravating or mitigating circumstance, the increased average or the reduced average will apply. The average gain or average loss is determined by halving the sum of the minimum and the average, or halving the total between the maximum and the average. There is more than one aggravating or mitigating circumstance, the maximum or the minimum will apply. In case there are both aggravating circumstances and extenuating circumstances, they shall be compensated to apply the penalty bracket according to the principle that one aggravating circumstance minus one extenuating circumstance.

3. Organizations and individuals sanctioned for violations under this Decree must execute the sanctioning decisions within ten days from the date the competent agencies hand over the sanctioning decisions. Organizations and individuals sanctioned for administrative violations but fail to voluntarily comply with the sanctioning decisions shall be coerced to do so according to the provisions of the Ordinance on Handling of Administrative Violations.

Article 36. Inspection and examination

1. Tax administration agencies at all levels and specialized financial inspection agencies are entitled to inspect and examine organizations and individuals in their observance of the provisions of this Decree.

2. The inspection and examination of invoices shall comply with regulations of the Ministry of Finance.

Article 37. Competence to impose penalties for administrative violations on invoices

1. The competence to impose penalties for administrative violations on invoices shall comply with the provisions of Articles 29, 30, 36 and 38 of the Ordinance on Handling of Administrative Violations.

2. In case of violation of the provisions of Articles 28, 29, 30, 31, 32, 33 and 34, which leads to the act of making false declarations, resulting in a lack of payable tax amount or an increase in the refunded tax amount or leading to acts of misconduct. tax evasion, tax fraud, such acts shall be penalized according to the provisions of the Law on Tax Administration.

3. In case the violation is related to the printing of fake invoices to the point of criminal prosecution, the dossier shall be transferred to a competent agency for prosecution in accordance with law.

4. The procedure-conducting agency is responsible for notifying the results of handling of violations of invoices to the agency that has requested criminal prosecution.

5. For cases where a sanctioning decision has been issued, if the violation is later detected with criminal signs but the statute of limitations for penal liability examination has not yet expired, the person who has issued the sanctioning decision must cancel the decision. and within three days from the date of cancellation of the sanctioning decision, the violation case file must be transferred to the competent criminal procedure-conducting agency.

Chapter 6.

TERMS ENFORCEMENT #

Article 38. Enforcement

This Decree takes effect from January 01, 01 and replaces the Government's Decree No. 2011/89/ND-CP dated November 2002, 07 on the printing, distribution, use, Invoice Management.

Article 39. Implementation guidance

The Ministry of Finance shall guide the implementation of this Decree and coordinate with state agencies, political organizations, socio-political organizations, social organizations and socio-professional organizations in propaganda and education. and mobilize the people to implement and supervise the implementation of this Decree.

Article 40. Responsible for implementing

The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government, the presidents of the People's Committees of the provinces and centrally-run cities are responsible for the implementation of this Decree.