Increased penalties for administrative violations of taxes and invoices from December 05, 12

1. Acts of illegal use of invoices or illegal use of invoices (Article 28)

- Supplement clear provisions on the act of using illegal invoices, using illegal invoices (Article 4).

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b) Invoices and vouchers are not yet valid and no longer valid;

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) Electronic invoices not registered for use with tax authorities;

dd) An e-invoice without the code of the tax authority in case of using an e-invoice with the code of the tax authority;

e) Goods or service purchase invoices have a date on the invoice from the date the tax agency 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 authorities. 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; invoice erasing, repairing 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 compulsory criteria 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.

- Additional remedial measures: force to cancel used invoices.