Decree 125/2020/ND-CP stipulating penalties for administrative violations on taxes and invoices

DECREE

PROVISIONS ON PENALTIES FOR ADMINISTRATIVE VIOLATIONS ON TAX, INVOICES

Pursuant to the Law on Government Organization dated June 19, 6;

Pursuant to the June 20, 6 Law on Handling of Administrative Violations;

Pursuant to the Law on Tax Administration dated June 13, 6;

At the proposal of the Minister of Finance;

The Government promulgates a Decree stipulating penalties for administrative violations on taxes and invoices.

Chapter I

GENERAL RULES

Article 1. Scope of adjustment and subject of application

1. Adjustment range

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 officials, tax authorities at all levels;

c) Other organizations and individuals related to the implementation of the law on taxes and invoices.

Article 2. Explain words

In the sanctioning of tax administrative violations, the following terms in invoices are construed as follows:

1. Tax administrative violation means an at-fault act committed by an organization or individual that violates the provisions of the law on tax administration, the law on taxes and other revenues (land use levy; rent; land, water surface rent; money for granting mineral exploitation rights; money for granting the right to exploit water resources; profit after tax remaining after setting up funds of enterprises in which 100% of charter capital is held by the State; shares (i.e., profits divided by the state capital invested in joint-stock companies, limited liability companies with two or more members) which is not a crime and must be sanctioned as prescribed by law. administrative.

2. An administrative violation on invoices is an error committed by an organization or individual that violates the provisions of the law on invoices, but is not a crime and must be sanctioned according to the provisions of law. administrative offense.

3. Tax evasion is the amount of tax payable to the state budget according to the provisions of the tax law that the taxpayer is detected and determined by the competent authority in the administrative violation record, payment record. check (check) taxes.

4. The tax authority's guiding document related to the content of tax liability determination is an administrative document issued by tax authorities at all levels to guide one or more taxpayers to fulfill their tax obligations in a particular situation. specific situation.

5. The decision on handling of the tax authority related to the determination of the taxpayer's tax liability is the decision on handling of tax refund for the case of pre-check for tax refund; decide on tax exemption or reduction; decide on the extension of the tax return filing deadline; handle the deductible or refundable value-added tax amount or the loss carried forward on the decision on sanctioning administrative violations or the decision on application of remedial measures.

6. The start date of overtime specified in Articles 10, 11, 13, 14 and 19 of this Decree is the first day after the expiration of the time limit for organizations and individuals to perform responsibilities and obligations as prescribed. of tax administration legislation. In the case of an extension, the overdue start date is the first day after the expiration date of the extension period.

7. A case with many complicated details is a case discovered through tax inspection and examination at the taxpayer's office; the case requires consultation from specialized agencies and organizations; cases with acts of false declaration leading to a lack of tax payable or an increase in the amount of tax exempted, reduced, refunded or acts of tax evasion.

8. A particularly serious case is an act of making false declarations leading to a lack of tax payable or an increase in the refundable tax amount, or an act of tax evasion for three consecutive tax periods or more.

9. The date of detection of violations is the date the competent person on official duty makes a record to record the administrative violations of the subjects sanctioned for administrative violations of taxes and invoices.

Article 3. Penalties for administrative violations on taxes and invoices

1. Subjects subject to administrative penalties for tax and invoice violations include:

a) Taxpayers commit administrative violations on taxes and invoices.

In case the taxpayer authorizes another organization or individual to perform tax obligations that the law on tax and tax administration prescribes the obligations and responsibilities of the authorized party to perform on behalf of the taxpayer, if the authorized party commits an administrative violation specified in this Decree, the authorized organization or individual shall be sanctioned under this Decree.

In case according to the provisions of law on tax and tax administration, organizations and individuals are obliged to register, declare and pay tax on behalf of taxpayers, but organizations or individuals declare and pay tax on behalf of taxpayers commit acts of violation. If they commit administrative violations specified in this Decree, organizations and individuals that declare and pay tax on their behalf shall be sanctioned for tax-related administrative violations according to the provisions of this Decree.

b) Related organizations and individuals commit administrative violations on taxes and invoices.

2. Taxpayers being organizations that are sanctioned for administrative violations of taxes and invoices include:

a) Enterprises established and operating under the Enterprise Law, Investment Law, Credit Institutions Law, Insurance Business Law, Securities Law, Petroleum Law, Commercial Law and other legal documents other laws; Dependent units of the enterprise, business locations directly declare, pay taxes and use invoices;

b) Public and non-public non-business units;

c) Organizations established and operating under the Law on Cooperatives;

d) Foreign organizations and enterprises, branches and representative offices of foreign traders, executive offices of foreign contractors in Vietnam doing business or earning incomes in Vietnam;

dd) State agencies commit acts of administrative violations on taxes and invoices but such acts do not fall under their assigned state management tasks;

e) Cooperative groups and other organizations established in accordance with 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 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.

Article 5. Principles of sanctioning administrative violations on taxes and invoices

1. The sanctioning of administrative violations on taxes and invoices shall comply with the provisions of the law on tax administration and the law on handling of administrative violations.

2. Organizations and individuals shall only be sanctioned for administrative violations of taxes and invoices when committing administrative violations of taxes and invoices according to the provisions of this Decree.

3. Organizations and individuals that commit many administrative violations shall be sanctioned for each violation, except for the following cases:

a) Where at the same time a taxpayer wrongly declares one or more items on tax records of the same tax, the act of making false declaration in the case of sanctioning tax procedures will only be sanctioned for one act. wrongly declaring the target on the tax file with the highest fine bracket among the acts committed in accordance with the provisions of this Decree and applying aggravating circumstances for repeated violations;

b) In case the taxpayer at the same time is late in submitting many tax declaration dossiers of many tax periods but the same tax, only one act of late submission of tax declarations shall be sanctioned with the highest fine bracket in the tax period. the number of acts committed in accordance with the provisions of this Decree and the application of aggravating circumstances for repeated violations.

In case the tax declaration dossiers with late payment are filed in the case of tax evasion, they shall be separated to sanction the act of tax evasion;

c) In case the taxpayer at the same time is late in submitting many notices or reports of the same type of invoice, the taxpayer shall be sanctioned for one act of late payment of notices or reports on invoices with a high fine bracket. most of the acts specified in this Decree and applying aggravating circumstances many times;

d) Acts of violation on using illegal invoices or using illegal invoices in cases sanctioned under Articles 16 and 17 of this Decree shall not be sanctioned under Article 28 of this Decree.

4. Where in an administrative procedure there are many components of the dossier, more than one act of administrative violation is specified in this Decree, the violating organization or individual shall be sanctioned for each violation. .

5. For the same act of administrative violation on taxes and invoices, the fine level imposed on an organization is equal to twice the fine level imposed on an individual, minus the fine level for the act specified in Article 02, Articles 16 and 17 of this Decree.

Article 6. Extenuating circumstances and aggravating circumstances in the field of taxes and invoices

1. Aggravating circumstances, extenuating circumstances in accordance with the law on handling of administrative violations.

2. An administrative violation is committed with the tax amount (missing tax amount, evaded tax amount or higher tax exempted, reduced or refunded) of VND 100.000.000 or more or the value of goods and services from 500.000.000 .1 VND or more is determined to be a large-scale tax administrative violation under the provisions of Point l, Clause 10, Article 10 of the Law on Handling of Administrative Violations. An administrative violation with 1 or more invoice numbers shall be determined as an administrative violation on large-scale invoices according to the provisions of Point l, Clause 10, Article XNUMX of the Law on Handling of Administrative Violations.

Article 7. Sanctioning forms, remedial measures and principles of application of fine levels when sanctioning administrative violations on taxes and invoices

1. Main form of sanction

a) Warning

A warning applies to violations of tax procedures and invoices that are not serious, have extenuating circumstances and fall into the case of applying the warning sanction as prescribed in this Decree.

b) Fines

A maximum fine of not more than VND 100.000.000 shall be imposed on organizations that commit administrative violations on invoices. A maximum fine of not more than VND 50.000.000 shall be imposed on individuals who commit administrative violations on invoices.

A maximum fine of not more than 200.000.000 VND shall be imposed on taxpayers being organizations that commit violations of tax procedures. A maximum fine of not more than VND 100.000.000 shall be imposed on individual taxpayers who commit violations of tax procedures.

A fine of 20% of the insufficient tax amount or the tax amount already exempted, reduced or refunded is higher than prescribed for acts of false declaration leading to a lack of payable tax amount or an increase in the exempted, reduced or refunded tax amount.

A fine of 1 to 3 times the evaded tax amount for tax evasion.

A fine corresponding to the amount not deducted from the account of the state budget, for violations specified in Clause 1, Article 18 of this Decree.

2. Additional sanction: suspension of invoice printing for a definite time.

3. Remedial measures

a) Forcible payment of the insufficient tax amount, the tax exempted, reduced or refunded higher than prescribed, the evaded tax amount, and the late payment interest in the state budget.

b) Forcible adjustment of losses, deductible input value-added tax amounts carried forward to the next period.

c) Forcible submission of dossiers of changes in tax registration contents; re-declaration and additional submission of documents in tax dossiers; submit tax declaration dossiers, appendices attached to tax declaration dossiers; Provide information.

d) Forcible implementation of invoice issuance procedures.

d) Forcible making of invoices as prescribed.

e) Forcible destruction or destruction of invoices and printed products.

g) Forcible making and sending notices and reports on invoices.

h) Forcible transfer of electronic invoice data.

i) Forcible return of illegal profits obtained from committing 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 the fine levels applicable to organizations.

For taxpayers who are households and business households, the same fine level applies to individuals.

b) When determining the fine level for taxpayers violating both aggravating and extenuating circumstances, the aggravating circumstances shall be reduced according to the principle that one extenuating circumstance is reduced by one. weight gain.

c) The extenuating or aggravating circumstances used to determine the fine bracket shall not be used when determining the specific fine amount under Point d of this Clause.

d) When imposing a fine, the specific fine level for an act of violating tax procedures, invoices and the act specified in Article 19 of this Decree is the average of the fine bracket prescribed for that act. If there are extenuating circumstances, each circumstance shall be entitled to a reduction of 10% of the average fine level of the fine bracket, but the fine level for such act must not be reduced by more than the minimum level of the fine bracket; if there are aggravating circumstances, each aggravating circumstance is calculated to increase by 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.

Article 8. Statute of limitations for sanctioning administrative violations on taxes and invoices; the time limit is considered to have not been sanctioned; time limit for tax arrears

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 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 violations of tax procedures is 02 years from the date of committing the violation.

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 law on tax administration, 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 notification to 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 that the person competent to perform the public duty detects the violation.

b) The statute of limitations for sanctioning for acts of tax evasion that is not serious enough for penal liability examination, acts of making false declarations leading to a lack of payable tax amounts or an increase in the exempted, reduced or refunded tax amounts is 05 years, counting from the date of the commission of the offence.

The date of committing the act of false declaration leading to understatement of payable tax amount or increasing the tax amount exempted, reduced or refunded or acts of tax evasion (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 after that 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 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 is 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 not to be sanctioned for administrative violations of tax and invoices

Organizations and individuals that will be sanctioned for administrative violations of tax and invoices if within 06 months from the date on which the sanctioning decision is completed or 01 year from the date of completing the sanctioning decision. If the other official violation or the statute of limitations for execution of the sanctioning decision expires but the violation is not repeated, it shall not be regarded as having not been administratively sanctioned for such act.

The day when the decision on sanctioning a warning is completed is the date when the decision on sanctioning an administrative violation is assigned or 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 still have to fully pay the tax arrears (understated tax, evaded tax amount, exempted, reduced, or refunded tax. higher than the regulations, the money for late payment of tax) 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, or late payment interest must be fully paid for the whole period, 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 the 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 collection specified at Point a of this Clause.

Article 9. Cases of not sanctioning administrative violations on taxes and invoices

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 carrying out tax procedures and 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 compliance with tax agencies 'and agencies' documents guiding and handling decisions The State has the 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 and 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 sanction administrative tax-related violations in case of false declarations, taxpayers have made additional declarations in tax declaration dossiers and voluntarily paid payable tax amounts in full before the time tax agencies announce decisions. 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 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.

Chapter II

ADMINISTRATIVE VIOLATIONS ON TAX, PENALTY FORMS AND REWARDING MEASURES

Section 1. PENALTIES FOR ADMINISTRATIVE VIOLATIONS OF TAX FOR PAYERS

Article 10. Penalties for violations of tax registration deadlines; notice of business suspension; notice to resume business ahead of time

1. A warning shall be imposed for the act of tax registration; notice of business suspension; notice of business resumption before the notice period is overdue from 01 day to 10 days and there are extenuating circumstances.

2. A fine of between VND 1.000.000 and VND 2.000.000 for one of the following acts:

a) Tax registration; notify the resumption of business before the notice period is overdue from 01 day to 30 days, except for the case specified in Clause 1 of this Article;

b) Notice of business operation suspension beyond the prescribed time limit, except for the case specified in Clause 1 of this Article;

c) Failing to notify the suspension of business operations.

3. A fine of between VND 3.000.000 and 6.000.000 shall be imposed for tax registration; notice of business resumption before the notice period is 31 to 90 days past the prescribed time limit.

4. A fine of between VND 6.000.000 and VND 10.000.000 for one of the following acts:

a) Tax registration; notify the resumption of business activities before the notice period is over 91 days or more;

b) Failing to notify the resumption of business activities before the announced deadline, but no tax payable is incurred.

Article 11. Sanctions for violations of the time limit for notification of changes in tax registration information

1. A warning shall be imposed for one of the following acts:

a) Notice of change of tax registration information beyond the prescribed time limit from 01 to 30 days but do not change the tax registration certificate or the tax identification number notice but there are extenuating circumstances;

b) Notice of change of tax registration information beyond the prescribed time limit from 01 day to 10 days, causing changes to the tax registration certificate or tax identification number notice with extenuating circumstances.

2. A fine ranging from VND 500.000 to VND 1.000.000 shall be imposed for notifying changes in tax registration contents within 01 to 30 days but failing to change the tax registration certificate or code notification. tax amount, except for the case of sanction under Point a, Clause 1 of this Article.

3. A fine of between VND 1.000.000 and VND 3.000.000 for one of the following acts:

a) Notice of change of tax registration contents beyond the prescribed time limit from 31 to 90 days but do not change the tax registration certificate or tax identification number notice;

b) Notice of change of tax registration information beyond the prescribed time limit from 01 day to 30 days, causing changes to the tax registration certificate or tax identification number notice, except for the case specified at Point b, Clause 1 of this Article. .

4. A fine of between VND 3.000.000 and VND 5.000.000 for one of the following acts:

a) Notice of change of tax registration contents beyond the prescribed time limit by 91 days or more, but without changing the tax registration certificate or tax identification number notice;

b) Notification of changes in tax registration contents beyond the prescribed time limit from 31 to 90 days, causing changes to the tax registration certificate or tax identification number notice.

5. A fine of between VND 5.000.000 and VND 7.000.000 for one of the following acts:

a) Notice of changes in tax registration contents beyond the prescribed time limit by 91 days or more, causing changes to the tax registration certificate or tax identification number notice;

b) Failure to notify information changes in tax registration dossiers.

6. The provisions of this Article do not apply to the following cases:

a) Non-business individuals who have been granted a personal income tax identification number are slow to change their identity card information when they are issued with a citizen identification card;

b) The income-paying agency is late in notifying the change of identity card information when individual income taxpayers who are authorized to finalize personal income tax are issued with citizen identification cards;

c) Notice of change of information in the tax registration dossier about the taxpayer's address beyond the prescribed time limit due to the change of administrative boundaries according to the Resolution of the Standing Committee of the National Assembly or the Resolution of the National Assembly.

7. Remedial measures: Forced submission of dossiers of change in tax registration contents for the acts specified at Point b, Clause 5 of this Article.

Article 12. Penalties for making false declarations or incomplete declarations of contents in tax dossiers that do not lead to a lack of payable tax amounts or an increase in exempted, reduced or refunded tax amounts.

1. A fine ranging from VND 500.000 to VND 1.500.000 shall be imposed for making false declarations or incompletely declaring items in the tax dossier but not related to the determination of tax obligations, except for the acts specified in Clause 2 of this Article. this.

2. A fine ranging from VND 1.500.000 to VND 2.500.000 shall be imposed for making false declarations or incomplete declaration of items on the tax declaration and 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 VND 8.000.000 for one of the following acts:

a) Wrong declaration or incomplete declaration of criteria related to the determination of tax liability in the tax dossier;

b) Acts specified in Clause 3, Article 16; Clause 7 Article 17 of this Decree.

4. Remedies:

a) Forcible re-declaration and additional submission of documents in the tax file, for the acts specified in Clauses 1, 2 and Point a, Clause 3 of this Article;

b) Forcible adjustment of losses, deductible input value-added tax amounts (if any) for the acts specified in Clause 3 of this Article.

Article 13. Penalties for violations of the deadline for submitting tax declarations

1. A warning will be imposed for the act of submitting tax declaration dossiers beyond the deadline from 01 day to 05 days and there are extenuating circumstances.

2. A fine ranging from VND 2.000.000 to VND 5.000.000 shall be imposed for submitting tax declaration dossiers beyond the deadline from 01 day to 30 days, except for the case specified in Clause 1 of this Article.

3. A fine ranging from VND 5.000.000 to VND 8.000.000 shall be imposed for submitting tax declaration dossiers beyond the prescribed time limit from 31 days to 60 days.

4. A fine of between VND 8.000.000 and VND 15.000.000 for one of the following acts:

a) Submitting tax declaration dossiers beyond the prescribed time limit from 61 days to 90 days;

b) Submitting tax return by 91 days or more but no tax payable;

c) Failing to submit tax declaration dossiers but not generating payable tax amounts;

d) Failing to submit the appendices according to regulations on tax administration for enterprises having related-party transactions together with the enterprise income tax finalization dossiers.

5. A fine ranging from VND 15.000.000 to VND 25.000.000 shall be imposed for submitting tax declaration dossiers more than 90 days after the deadline for submitting tax declaration dossiers, generating tax payable and taxpayers. the tax has paid the full amount of tax and late payment interest to the state budget before the time the tax agency announces the decision on tax inspection or tax inspection or before the time the tax authority makes a record on the act of late filing. declare tax according to the provisions of Clause 11 Article 143 of the Law on Tax Administration.

In case the fine amount, if applied under this Clause, is larger than the tax amount incurred on the tax return, the maximum fine amount in this case is equal to the arising tax payable on the tax return, but not lower than the tax amount. than the average of the fine bracket specified in Clause 4 of this Article.

6. Remedies:

a) Enforce the 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 the taxpayer is late in submitting the tax return. leads to late payment of tax;

b) Enforced submission of tax declaration dossiers and appendices together with tax declaration dossiers, for the acts specified at Points c and d, Clause 4 of this Article.

Article 14. Sanctions for violations of regulations on providing information related to tax liability determination

1. A fine of between VND 2.000.000 and VND 3.000.000 for one of the following acts:

a) Providing information, documents and legal documents related to tax registration according to the notice of the tax authority by 05 working days or more after the prescribed time limit;

b) Providing information, documents, accounting books related to the determination of tax obligations according to the notice of the tax authority by 05 working days or more.

2. A fine of between VND 3.000.000 and VND 5.000.000 for one of the following acts:

a) Failing 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 and payment accounts to competent authorities upon request;

b) Failing to provide or providing incompletely or incorrectly the targets and data related to tax obligations to be registered as prescribed, but does not reduce tax obligations to the state budget;

c) Failing to provide or provide incomplete or inaccurate information and documents related to deposit accounts, payment accounts at credit institutions, the State Treasury, debts of third parties with relevant when required by the tax authority.

3. Remedial measures: Forcible provision of information for acts specified in Clause 2 of this Article.

Article 15. Penalties for violations against regulations on compliance with tax inspection and examination decisions, and enforcement of tax administrative decisions

1. A fine of between VND 2.000.000 and VND 5.000.000 for one of the following acts:

a) Failing 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) Failing to comply with tax inspection and examination decisions within 03 working days or more from the date on which the decision of the competent authority must be complied with;

c) Providing dossiers, documents, invoices, vouchers and accounting books related to tax obligations beyond 06 working hours from the date of receipt of a request from a competent authority during the audit period. inspect and inspect at the taxpayer's office;

d) Providing incomplete and inaccurate information, documents and accounting books related to the determination of tax obligations at the request of competent authorities during tax inspection and inspection at the head office. taxpayers;

dd) Failing to sign the tax inspection and examination minutes within 05 working days from the date of making or the date of public announcement of the minutes.

2. A fine of between VND 5.000.000 and VND 10.000.000 for one of the following acts:

a) Failing to provide data, documents and accounting books related to the determination of tax obligations when requested by a competent authority during tax inspection and inspection at the taxpayer's office;

b) Failing to implement or improperly implementing the decision on sealing of documents, materials, fund, warehouse of goods, supplies, raw materials, machinery, equipment, and workshops;

c) Arbitrarily removing or changing seal signs legally created by competent authorities.

3. Remedial measures: Forcible provision of information, documents and accounting books related to the determination of tax obligations, for the acts specified at Point d, Clause 1 and Point a, Clause 2 of this Article.

Article 16. Sanctions for making false declarations leading to a lack of payable tax amounts or an increase in the exempted, reduced or refunded tax amounts.

1. A fine of 20% of the under-declared tax amount or the exempted, reduced or refunded tax amount higher than prescribed for one of the following acts:

a) Wrong declaration of tax bases or deductible tax amounts, or wrong identification of cases eligible for tax exemption, reduction or refund, leading to a lack of payable tax amounts or an increase in exempted, reduced or refunded tax amounts, but economic services have been fully reflected on the system of legal accounting books, invoices and documents;

b) Wrong declaration reduces the payable tax amount or increases the refunded or reduced tax amount, which is not the case specified at Point a of this Clause but the taxpayer has voluntarily made additional declarations and paid enough tax arrears into the state budget before the tax authority ends the tax inspection and examination time limit at the taxpayer's office;

c) Making false declarations reduces the payable tax amount or increases the refunded tax amount, the exempted or reduced tax amount has been determined by a competent authority that makes a tax inspection or examination record or an administrative violation record. is an act of tax evasion but the taxpayer commits an administrative violation for the first time in terms of tax evasion, has made an additional declaration and paid the full tax amount into the state budget before the time the competent authority issues a sanctioning decision, and the tax authority has made a record to determine that the act of making false declarations leads to a lack of tax;

d) Wrong declaration resulting in a lack of payable tax amount or an increase in the tax exempted, reduced or refunded for related transactions but the taxpayer has made a dossier of market price determination or has prepared and sent it to the tax authority. annexes according to regulations on tax administration for enterprises having associated transactions;

dd) Using illegal invoices and vouchers to record the value of purchased goods or services, which reduces the payable tax amount or increases the refundable tax amount or the exempted or reduced tax amount but when the If the customs authority inspects and checks, the buyer can prove that the violation is caused by using illegal invoices and documents belonging to the seller, and the buyer has made full accounting records according to regulations.

2. Remedies:

a) Forcible payment of the insufficient tax amount, the tax refunded, exempted or reduced higher than prescribed and the late payment interest of tax into the state budget, for the acts specified in Clause 1 of this Article.

If the statute of limitations for sanctioning has expired, the taxpayer will not be sanctioned as prescribed in Clause 1 of this Article, but the taxpayer must fully pay the insufficient tax amount, and the tax refunded, exempted or reduced is higher than prescribed and interest on late payment of tax into the state budget within the time limit specified in Clause 6, Article 8 of this Decree;

b) Forcible adjustment of losses, deductible input value-added tax amounts (if any) for the acts specified in Clause 1 of this Article.

3. If the taxpayer makes false declarations as prescribed at Points a, b, d, Clause 1 of this Article, but does not lead to a lack of payable tax amount, an increase in the exempted, reduced, or unpaid tax amounts, no be sanctioned according to the provisions of this Article but sanctioned according to the provisions of Clause 3, Article 12 of this Decree.

Article 17. Sanctions for tax evasion

1. A fine of 1 times the evaded tax amount for taxpayers with one or more extenuating circumstances when committing one of the following violations:

a) Failing to submit tax registration dossiers; failing to submit a tax return or submit a tax return after 90 days from the date of expiration of the time limit for submitting tax returns or from the date of expiration of the extension of time limit for filing tax returns, except for the case specified at point b. , c Clauses 4 and 5, Article 13 of this Decree;

b) Failing to record in the accounting books the revenues related to the determination of the payable tax amount, failing to declare or making false declarations leading to a lack of payable tax amounts or an increase in the amount of tax refunded, exempted or reduced. , except for the acts specified in Article 16 of this Decree;

c) Failing to issue invoices when selling goods or services, unless the taxpayer has declared tax on the value of sold and supplied goods and services in the corresponding tax period; issue invoices for sale of goods or services with incorrect quantity and value of goods and services for tax declaration, which is lower than the actual amount and is discovered after the deadline for submitting tax declaration dossiers;

d) Illegal use of invoices; Illegally using invoices to declare tax reduces the payable tax amount or increases the tax refunded, exempted or reduced tax amounts;

d) Illegal use of vouchers; illegal use of vouchers; using vouchers and documents that do not reflect the true nature of the transaction or the actual transaction value to incorrectly determine the payable tax amount, the exempted or reduced tax amount, or the refundable tax amount; making procedures and dossiers for destruction of supplies and goods which are not true, which reduces the payable tax amount or increases the tax amount to be refunded, exempted or reduced;

e) Using goods that are not subject to tax, tax exemption or consideration for tax exemption for improper purposes without declaring the change of use purpose or declaring tax to the tax authority;

g) The taxpayer has business activities during the time of application for suspension or suspension of business activities 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 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 twice the evaded tax amount shall be imposed on the taxpayer who commits one of the acts specified in Clause 2 of this Article with an aggravating circumstance.

4. A fine of 2,5 times the evaded tax amount shall be imposed on taxpayers who commit one of the acts specified in Clause 1 of this Article with two aggravating circumstances.

5. A fine of 3 times the evaded tax amount for taxpayers who commit one of the acts specified in Clause 1 of this Article with three or more aggravating circumstances.

6. Remedies:

a) Forcible payment of the full amount of tax evaded into the state budget, for violations specified in Clauses 1, 2, 3, 4, 5 of this Article.

If the act of tax evasion specified in Clauses 1, 2, 3, 4, 5 of this Article has passed the statute of limitations for sanctioning, the taxpayer will not be sanctioned for the act of tax evasion but the taxpayer must pay the full amount. evaded tax and late payment interest shall be calculated on the amount of tax evaded into the state budget within the time limit specified in Clause 6, Article 8 of this Decree.

b) Forcible adjustment of losses, deductible input value-added tax amounts on tax records (if any) for the acts specified in Clauses 1, 2, 3, 4, 5 of this Article.

7. Violations specified at Points b, dd, and e, Clause 1 of this Article are detected after the deadline for submitting tax declaration dossiers but do not reduce the payable tax amount or have not been refunded, do not increase the tax amount. exempted or reduced tax amounts shall be administratively sanctioned according to the provisions of Clause 3, Article 12 of this Decree.

Section 2. PENALTIES FOR ADMINISTRATIVE VIOLATIONS OF TAX FOR COMMERCIAL BANKERS AND OTHER RELATED ORGANIZATIONS AND PERSONS

Article 18. Sanctions for tax administrative violations against commercial banks and tax payment guarantors

1. A fine corresponding to the amount of tax, late payment interest, and fine for not being transferred to the account of the state budget (except for the minimum balance on the payment account as prescribed by the commercial bank providing financial services). payment service to taxpayers) for commercial banks that fail to perform the responsibility of deducting money from taxpayers' accounts into state budget accounts at the request of tax authorities, except for cases where the the taxpayer's account at that commercial bank has no balance or has deducted the entire balance of the taxpayer's account into the account of the state budget but still does not have enough money to be paid by the taxpayer.

2. The guarantor must pay tax, late payment interest, fines and late payment interest on behalf of the taxpayer (if any) to the taxpayer according to the commitment in the guarantee document in case the taxpayer does not paid into the state budget.

If past the guarantee period, the taxpayer has not yet paid or has not fully paid the tax debt, late payment interest on tax, fines or fines but the guarantor has not fulfilled the guarantee obligation, the guarantor shall be subject to a penalty. calculate late payment interest due to late payment of taxes and fines and coercion in accordance with the Law on Tax Administration.

Article 19. Sanctions for tax-related administrative violations against related organizations and individuals

1. A fine ranging from VND 2.000.000 to VND 6.000.000 shall be imposed for providing information and documents related to determination of tax obligations and accounts of taxpayers at the request of tax authorities over time at the request of tax authorities. specified from 05 days or more.

2. A fine of between VND 6.000.000 and VND 16.000.000 for one of the following acts:

a) Colluding, covering up taxpayers to evade taxes, failing to comply with decisions on tax administrative enforcement, except for the act of failing to deduct money from taxpayers' accounts specified in Article 18 of this Decree;

b) Failing to provide or provide inaccurate information related to the taxpayer's property, rights and obligations; taxpayers' accounts at credit institutions and state treasuries.

3. The fine level specified in Clauses 1 and 2 of this Article is the fine level applicable to organizations. The fine levels imposed on individuals shall be applied according to the principles specified in Clause 5, Article 4 of this Decree.

4. Remedial measures: Forcible provision of information for acts specified at Point b, Clause 2 of this Article.

Chapter III

ADMINISTRATIVE VIOLATIONS ON INVOICES, PENALTIES AND RESULTS

Article 20. Penalties for violations against regulations on ordered invoices

1. A fine ranging from VND 500.000 to VND 1.500.000 shall be imposed for failing to sign a written printing contract or organizing the printing of invoices ordered to be printed for use but without the representative's decision to print invoices according to regulations. provisions of the law.

2. A fine ranging from VND 2.000.000 to VND 4.000.000 shall be imposed for ordering invoices to be printed when the tax authority has issued a written notice of ineligibility to order invoice printing, unless the tax authority has no intention. written opinion upon receipt of the request for the use of ordered invoices.

3. A fine ranging from VND 20.000.000 to VND 50.000.000 shall be imposed for ordering invoices to be printed according to the issued invoice templates of other organizations or individuals or for printing the same number of the same invoice symbol.

4. Remedial measures: Forcible cancellation of invoices for acts specified in Clauses 2 and 3 of this Article.

Article 21. Penalties for violations against regulations on printing of ordered invoices

1. A warning shall be imposed for one of the following acts:

a) Report on receipt of printed invoices beyond the prescribed time limit from 01 to 05 days from the date of expiry of the prescribed time limit;

b) Report on receipt of invoice printing beyond the prescribed time limit from 06 days to 10 days from the expiry date of the prescribed time limit and there are extenuating circumstances.

2. A fine ranging from VND 500.000 to VND 1.500.000 shall be imposed for printing ordered invoices without signing a written printing contract.

3. A fine ranging from VND 2.000.000 to VND 4.000.000 shall be imposed for reporting the printing of invoices beyond the prescribed time limit from 06 days or more from the date of expiry of the prescribed time limit, except for the following cases: specified at Point b, Clause 1 of this Article.

4. A fine ranging from VND 4.000.000 to VND 8.000.000 shall be imposed for failing to destroy damaged or overprinted printed products when liquidating the printing contract.

5. A fine of between VND 6.000.000 and VND 18.000.000 for one of the following acts:

a) Accept printing of ordered invoices when the conditions prescribed for invoice printing are not satisfied;

b) Failure to declare the job loss of invoices before delivering to customers.

6. A fine ranging from VND 10.000.000 to VND 20.000.000 shall be imposed for transferring all or any part of the invoice printing contract to another printing establishment.

7. A fine ranging from VND 20.000.000 to VND 50.000.000 shall be imposed for printing invoices according to the issued invoice form of other organizations or individuals or ordering the same number of the same invoice symbol.

8. Additional sanction: Suspension of invoice printing for 01 to 03 months from the effective date of the sanctioning decision, for the acts specified in Clause 7 of this Article.

9. Remedial measures: Forcible destruction of printed products and invoices for acts specified in Clauses 4 and 7 of this Article.

Article 22. Penalties for acts of giving and selling invoices

1. A fine of between VND 15.000.000 and VND 45.000.000 for one of the following acts:

a) Giving and selling unissued ordered invoices;

b) Giving and selling invoices ordered by customers who order to print invoices to other organizations and individuals.

2. A fine ranging from VND 20.000.000 to VND 50.000.000 shall be imposed for giving or selling purchase invoices from tax authorities but not yet made.

3. Remedies:

a) Forcible cancellation of invoices for acts specified in this Article;

b) Forcible return of illegal profits obtained from committing administrative violations in this Article.

Article 23. Penalties for violations against regulations on invoice issuance

1. A fine of between VND 500.000 and VND 1.500.000 for one of the following acts:

a) Submit a notice of adjustment of information in the invoice issuance notice to the direct managing tax agency when the change of business address leads to the change of the direct managing tax agency or when the name change is overdue. from 10 days to 20 days from the date you start using the invoice at the new address or start using the invoice with a new name;

b) Submit the list of unused invoices to the tax authority of the place of transfer when the change of business address leads to the change of the tax authority directly managing the tax authority beyond the time limit from 10 days to 20 days from the date of commencement of business. use the invoice at the new address;

c) Using invoices that have been notified of issuance to the tax authorities but have not yet expired.

2. A fine of between VND 2.000.000 and VND 4.000.000 for one of the following acts:

a) Make a notice of invoice issuance with insufficient contents as prescribed, detected by the tax authority and notify in writing the organization or individual for adjustment but the organization or individual has not yet adjusted it. invoiced to the customer;

b) Failure to post up the notice of invoice issuance in accordance with regulations;

c) Submit the notice of adjustment of information in the invoice issuance notice to the tax authority directly managing when the change of business address leads to the change of the direct managing tax agency or when the name change is overdue. 21 days or more from the date of starting to use the invoice at the new address or start using the invoice with a new name;

d) Submit the list of unused invoices to the tax authority of the place of relocation when the change of business address leads to the change of the direct managing tax agency 21 days or more from the date of commencement of use. bill at the new address.

3. A fine ranging from VND 6.000.000 to VND 18.000.000 shall be imposed for failure to issue invoice issuance notices before the invoices are put into use if these invoices are associated with arising economic operations and have been declare and pay tax or the tax declaration and payment period has not yet arrived.

If the invoice is not issued before the invoice is put into use, if these invoices are not related to the arising economic operations or the tax declaration deadline is overdue, the tax declaration and payment has not yet been made. be sanctioned according to the provisions of Article 28 of this Decree or Articles 16 and 17, Chapter II of this Decree.

4. Remedial measures: Forcible implementation of invoice issuance procedures as prescribed, for the acts specified at Points a, b, Clause 2 and Clause 3 of this Article.

Article 24. Sanctions for violations against regulations on making invoices when selling goods and services

1. A warning shall be imposed for one of the following acts:

a) Invoices are issued at the wrong time but do not lead to late performance of tax obligations and there are extenuating circumstances;

b) Continually issue invoices from small to large numbers but with different volumes (using the larger ordinal number but not using the smaller ordinal number) and organizations and individuals, after discovering that they have canceled the invoices. invoice book with a smaller ordinal number;

c) Making the wrong type of invoice as prescribed, delivered to the buyer or declared tax, the seller and the buyer detect the making of the wrong type of invoice and re-issue the correct type of invoice before the competent authority. the right to announce the decision on inspection and examination at the taxpayer's office and does not affect the determination of tax obligations.

2. A fine of between VND 500.000 and VND 1.500.000 for one of the following acts:

a) Failing to issue general invoices as prescribed by law on invoices for selling goods and providing services;

b) Failing to issue invoices for goods and services used for promotion, advertising, or samples; goods and services used for giving, giving, giving, exchanging, paying on behalf of employees, except for goods circulated internally or consumed internally to continue the production process.

3. A fine ranging from VND 3.000.000 to VND 5.000.000 shall be imposed for making invoices at the wrong time but not leading to late performance of tax obligations, 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 for one of the following acts:

a) Making invoices at the wrong time as prescribed by law on invoices for selling goods and providing services, except for the case specified at Point a, Clause 1 and Clause 3 of this Article;

b) Make invoices out of order from small to large numbers as prescribed, except for the case of a warning under Point b, Clause 1 of this Article;

c) Make invoices dated on invoices before the date of purchase of invoices from tax authorities;

d) Making the wrong type of invoice as prescribed by law on invoices for selling goods and providing services and delivered to the buyer or declared tax, except for the case of warning under Point c, Clause 1 of this Article;

dd) Making e-invoices without the tax authority's approval notice or before the tax authority accepts the use of e-invoices with or without the tax authority's code;

e) Making invoices for sale of goods and services during the period of business suspension, except for the case of issuing invoices to customers for performance of contracts signed before the date of notice of business suspension;

g) Make electronic invoices from cash registers without connection, transfer data electronically to tax authorities.

5. A fine ranging from VND 10.000.000 to VND 20.000.000 shall be imposed for failure 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. Remedial measures: Forcing to issue invoices as prescribed, for acts specified at Point d, Clause 4, Clause 5 of this Article at the request of the buyer.

Article 25. Penalties for violations against regulations on declaration of loss, fire or damage of invoices before the issuance notice or purchased invoices from tax authorities but not yet issued

1. A warning will be imposed for the act of declaring the loss, fire or damage of the invoice from 01 day to 05 days after the expiration of the prescribed time limit for declaration and there are extenuating circumstances.

2. A fine ranging from VND 1.000.000 to VND 4.000.000 shall be imposed for declaring the loss, fire or damage of invoices that are overdue from 01 day to 05 days from the expiry date of the declaration as prescribed, except the case specified in Clause 1 of this Article.

3. A fine of between VND 4.000.000 and VND 8.000.000 for one of the following acts:

a) Declare the loss, fire or damage of the invoice 06 or more days after the expiration of the prescribed time limit;

b) Failure to declare loss, fire or damage of invoices.

Article 26. Penalties for acts of losing, burning or damaging invoices

1. A warning shall be imposed for one of the following acts:

a) Losing, burning, or damaging invoices that have been issued (except for those delivered to customers) in the process of using, declared and paid taxes, have documents and vouchers to prove the purchase and sale of goods and services and have extenuating circumstances;

b) Losing, burning or damaging the wrongly made or deleted invoice and the seller has issued another invoice to replace this incorrect or deleted invoice.

2. A fine ranging from VND 3.000.000 to VND 5.000.000 shall be imposed for the act of losing, burning or damaging the invoice that has been made (remitted to the customer) during the course of use, which the seller has declared and paid taxes on, have records, documents and vouchers proving the purchase and sale of goods and services and there are extenuating circumstances.

In case the buyer loses, burns or damages 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 for one of the following acts:

a) Losing, burning or damaging invoices that have been issued or purchased from tax authorities but have not yet been made;

b) Losing, burning or damaging the issued invoice (transferred to the customer) in the course of use, the seller has declared and paid tax, has documents, documents and vouchers to prove the purchase and sale of goods. , service.

In case the buyer loses, burns or damages the invoice, there must be a record of the seller and the buyer recording the incident.

4. A fine ranging from VND 5.000.000 to VND 10.000.000 shall be imposed for losing, burning or damaging invoices already made, declared and paid during the use or storage period, unless otherwise specified in the regulations. specified in Clauses 1, 2 and 3 of this Article.

5. In case of loss, fire or damage of invoices specified in Clause 2 and Point b, Clause 3 of this Article due to the fault of a third party, if the third party performs transactions with the seller, the seller shall be subject to sanctions. , if a third party makes a transaction with the buyer, the buyer is subject to sanctions.

The seller or the buyer and the third party make a record of the loss, fire or damage of the invoice.

Article 27. Penalties for violations against regulations on invoice cancellation and destruction

1. A warning will be imposed for acts of canceling or destroying invoices beyond the time limit from 01 to 05 working days from the expiry date of the time limit for invoice destruction or destruction according to regulations with extenuating circumstances.

2. A fine of between VND 2.000.000 and VND 4.000.000 for one of the following acts:

a) Illegally destroying invoices that have been issued but have not yet been made, invoices that are no longer valid for use;

b) Failing to cancel issued invoices that have not yet been made and are no longer valid; not cancel the expired tax authority's purchase invoices;

c) Cancellation or destruction of invoices that are overdue from 01 day to 10 working days from the date of expiry of the time limit for destruction or destruction of invoices as prescribed, 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 for one of the following acts:

a) Cancellation or destruction of invoices that are 11 or more working days after the expiration of the time limit for cancellation or destruction of invoices as prescribed;

b) Failing to cancel or destroy invoices as prescribed by law;

c) Failing to cancel the e-invoice when making errors after the tax authority has notified the seller of the incorrect inspection;

d) Failing to cancel the ordered invoices that have not yet been issued but are no longer in use as prescribed;

dd) Cancellation or destruction of invoices not in accordance with the order and procedures as prescribed by law;

e) Destruction of invoices not in accordance with the cases that must be destroyed according to regulations.

4. Remedial measures: Forcible destruction or destruction of invoices for acts specified at Point b, Clause 2, Points b, c, d, Clause 3 of this Article.

Article 28. Sanctions for illegal use of invoices, illegal use of invoices

1. A fine ranging from VND 20.000.000 to VND 50.000.000 shall be imposed for illegal use of invoices or illegal use of invoices specified in Article 4 of this Decree, except for the case specified at Point a. dd Clause 1 Article 16 and Point d Clause 1 Article 17 of this Decree.

2. Remedy: Forced cancellation of used invoices.

Article 29. Sanctions for violations against regulations on making, sending notices and reports on invoices

1. A warning will be imposed for the act of submitting notices and reports on invoices beyond the prescribed time limit from 01 day to 05 days from the expiration of the prescribed time limit, but there are extenuating circumstances.

2. A fine of between VND 1.000.000 and VND 3.000.000 for one of the following acts:

a) Submit notices and reports on invoices beyond the prescribed time limit from 01 day to 10 days from the date of expiry of the prescribed time limit, except for the case specified in Clause 1 of this Article;

b) Making incorrect or incomplete contents of notices and reports on invoices according to regulations and sending them to tax authorities.

In case organizations or individuals self-detect errors and make a replacement notice or report in accordance with regulations, they shall send it to the tax authority before the tax authority or competent authority issues a decision on tax inspection or inspection. tax at the taxpayer's office will not be penalized.

3. A fine ranging from VND 2.000.000 to VND 4.000.000 shall be imposed for submitting notices and reports on invoices to tax authorities within the prescribed time limit from 11 days to 20 days from the expiration of the prescribed time limit. regulation.

4. A fine ranging from VND 4.000.000 to VND 8.000.000 shall be imposed for submitting notices and reports on invoices to tax authorities beyond the prescribed time limit from 21 days to 90 days from the expiration of the prescribed time limit. determined.

5. A fine of between VND 5.000.000 and VND 15.000.000 for one of the following acts:

a) Submitting notices and reports on invoices to tax authorities over the prescribed time limit from 91 days or more from the date of expiry of the prescribed time limit;

b) Failing to submit notices and reports on invoices to tax authorities as prescribed.

6. Acts of violation on making, sending notices and reports on invoices specified in Articles 23 and 25 of this Decree shall not apply this Article when sanctioning administrative violations.

7. Remedial measures: 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 of regulations on data transfer of electronic 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 01 to 05 working days after the expiration of the prescribed time limit.

2. A fine of between VND 5.000.000 and VND 8.000.000 for one of the following acts:

a) Transfer e-invoice data to the tax authority from 06 to 10 working days from the expiration date 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 VND 20.000.000 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 one of the following acts:

1. Providing software for self-printing invoices that do not meet the requirements or when printed out do not meet the requirements of the law on invoices.

2. Providing e-invoice software does not comply with the principles prescribed by the law on invoices.

Chapter IV

SANCTIONING AUTHORITY; SOME PROCEDURES FOR SANCTIONING ADMINISTRATIVE VIOLATIONS ON TAX, INVOICE

Article 32. Competence to impose penalties for administrative violations on taxes and invoices by tax authorities

1. Tax officials on duty have the right to issue warnings.

2. Tax team captains within the ambit of their functions and tasks have the power to:

a) Caution;

b) A fine of up to 5.000.000 VND for the acts specified in Clause 2, Article 10; Clauses 2, 3, 4 Article 11; Clause 1 Article 14; Points a, b, c, dd Clause 1 Article 15; Clause 1, Article 20; Clauses 2 and 3 Article 21; Clause 1 and Points c and d Clause 2 Article 23; Clauses 2 and 3 Article 24; Clause 2 Article 25; Clause 2 Article 26; Points a and c, Clause 2, Article 27; Point a, Clause 2, Clause 3, Article 29; Clause 1, Article 30 of this Decree.

3. Directors of Sub-departments of Taxation within their respective management areas have the power to:

a) Caution;

b) A fine of up to 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) Impose fines for acts specified in Articles 16, 17 and 18 of this Decree;

d) Suspend the printing of invoices for a definite time, for the acts specified in Article 21 of this Decree;

d) Apply remedial measures specified in this Decree.

4. The Director of the Tax Department within his/her management area has the right to:

a) Caution;

b) A fine of up to 140.000.000 VND for the acts specified in Articles 10, 11, 12, 13, 14, 15, 19 Chapter II and Chapter III of this Decree;

c) A fine for the acts specified in Articles 16, 17 and 18 of this Decree;

d) Suspend the printing of invoices for a definite time, for the acts specified in Article 21 of this Decree;

d) Apply remedial measures specified in this Decree.

5. The General Director of Taxation has the right to:

a) Caution;

b) A fine of up to VND 200.000.000 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) A fine for the acts specified in Articles 16, 17 and 18 of this Decree;

d) Suspend the printing of invoices for a definite time, for the acts specified in Article 21 of this Decree;

d) Apply remedial measures specified in this Decree.

Article 33. Competence to impose penalties for administrative violations on taxes and invoices of the Presidents of the People's Committees at all levels

1. Presidents of district-level People's Committees have the right to:

a) Caution;

b) A fine of up to 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) Suspend the printing of invoices for a definite time, for the acts specified in Article 21 of this Decree;

d) Apply remedial measures specified in Articles 10, 11, 12, 13, 14, 15, 19 Chapter II and Chapter III of this Decree.

2. Presidents of provincial-level People's Committees have the right to:

a) Caution;

b) A fine of up to VND 100.000.000 shall be imposed for the acts specified in Chapter III of this Decree;

c) A fine of up to VND 200.000.000 shall be imposed for the acts specified in Articles 10, 11, 12, 13, 14, 15, 19 Chapter II of this Decree;

d) Suspend the printing of invoices for a definite time, for the acts specified in Article 21 of this Decree;

dd) Apply remedial measures specified in Articles 10, 11, 12, 13, 14, 15, 19 Chapter II and Chapter III of this Decree.

Article 34. Inspectors' competence to impose penalties for administrative violations on taxes and invoices

1. Inspectors and persons assigned to perform specialized inspection tasks while on official duty have the right to issue warnings.

2. The Chief Inspector of the Department of Finance, the Head of the Department of Taxation's inspection team, and the Head of the General Department of Taxation's inspection team performing the specialized inspection function have the right to:

a) Caution;

b) A fine of not more than 50.000.000 VND for the acts specified in Articles 10, 11, 12, 13, 14, 15, 19 Chapter II and III of this Decree;

c) Suspend the printing of invoices for a definite time, for the acts specified in Article 21 of this Decree;

d) Apply remedial measures specified in Articles 10, 11, 12, 13, 14, 15, 19 Chapter II and Chapter III of this Decree.

3. Heads of inspection teams of the Ministry of Finance performing the specialized inspection function have the following rights:

a) Caution;

b) A fine of up to VND 70.000.000 shall be imposed for the acts specified in Chapter III of this Decree;

c) A fine of up to VND 140.000.000 shall be imposed for the acts specified in Articles 10, 11, 12, 13, 14, 15, 19 Chapter II of this Decree;

d) Suspend the printing of invoices for a definite time, for the acts specified in Article 21 of this Decree;

dd) Apply 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 has the right to:

a) Caution;

b) A fine of up to VND 100.000.000 shall be imposed for the acts specified in Chapter III of this Decree;

c) A fine of up to VND 200.000.000 shall be imposed for the acts specified in Articles 10, 11, 12, 13, 14, 15, 19 Chapter II of this Decree;

d) Suspend the printing of invoices for a definite time, for the acts specified in Article 21 of this Decree;

dd) Apply remedial measures specified in Articles 10, 11, 12, 13, 14, 15, 19 Chapter II and Chapter III of this Decree.

Article 35. Principles of determination and delimitation of competence to sanction administrative violations of taxes and invoices

1. The competence to impose penalties for violations of tax procedures and administrative violations of invoices by persons specified in Articles 32, 33 and 34 of this Decree applies to an organization's violation. In case of fines imposed on individuals committing acts of violating tax procedures, administrative violations of invoices and acts specified in Article 19 of this Decree, the competence to sanction individuals is equal to half of the competence to sanction organizations.

The competence to sanction administrative violations for the acts specified in Articles 16, 17, and 18 of this Decree shall comply with Clause 2, Article 139 of the Law on Tax Administration.

2. Heads of specialized inspection teams have the power to impose penalties for administrative violations within the scope and contents of the inspection within the inspection time limit as prescribed by the law on inspection.

3. In case an administrative violation on taxes or invoices falls under the sanctioning competence of more than one person, the case of administrative violation sanctioning shall be carried out by the first person to accept it.

4. In case the case being handled is subject to the application of additional fines, remedial measures or penalties beyond its 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 a competent agency or person for sanction.

Article 36. Making records of administrative violations on taxes and invoices

1. Authority to make records of administrative violations on taxes and invoices

Persons with sanctioning competence specified in Articles 32, 33 and 34 of this Decree or persons on official duty belonging to state administrative agencies who detect acts of administrative violations in tax or invoice-related matters have the authority to make receipts. administrative violation.

2. Making records of administrative violations

a) The making of records of administrative violations shall comply with the law on handling of administrative violations.

In case an administrative violation is clearly identified in the tax inspection or tax inspection record, the tax inspection and examination record is determined as a record of administrative violation according to the provisions of Clause 1, Article 108 of the Law on Tax Administration. tax administration.

b) Making electronic records of administrative violations

In case the taxpayer is late in submitting tax registration documents, changing tax registration information, or submitting tax declaration dossiers or tax finalization declaration documents electronically, within one working day from the date of submission of tax registration documents. The tax authority shall send a notice of receipt of tax registration dossiers, dossiers of change of electronic tax registration information or notice of acceptance of electronic tax declaration and finalization dossiers, and the tax authority shall make and send 01 minutes. electronic administrative violations for taxpayers through the website of the General Department of Taxation, including cases where taxpayers submit multiple tax records.

Minutes of electronic administrative violations made and sent to meet the requirements of electronic transactions in the tax field are the basis for tax authorities to issue decisions on sanctioning administrative violations.

The minutes of electronic administrative violations must clearly state the date, month, year, and place of making the minutes; full name and position of the person making the record; digital signature of the record maker; full name, address, tax identification number, identity card number or identification card number of the violator or the name, address, and tax identification number of the violating organization; hour, day, month and year of violation; administrative violations; the violator's rights and time limit for explaining administrative violations; agency receiving the explanation. Minutes of electronic administrative violations are not required to be signed by the violating organization or individual.

Tax authorities are responsible for building an information technology system to meet the preparation and sending of electronic records of administrative violations. When the information technology system satisfies the conditions for making and sending records of electronic administrative violations for violations on tax procedures and other invoices, the Minister of Finance shall prescribe the making and sending of records of administrative violations. electronic administrative violations.

Article 37. Explanation of administrative violations on taxes and invoices

1. Cases of explaining administrative violations on taxes and invoices

a) Acts of administrative violations on taxes and invoices discovered through tax inspection, tax examination or cases of making electronic records of administrative violations;

b) Administrative violations specified in Articles 16, 17, 18; Clause 3, Article 20; Clause 7 Article 21; Article 22 and Article 28 of this Decree.

2. The explanation of administrative violations on taxes and invoices shall comply with the law on handling of administrative violations.

Article 38. Cases of failure to issue decisions on sanctioning of tax and invoice administrative violations

1. Failing to issue decisions on sanctioning administrative violations of taxes and invoices in the following cases:

a) The case specified in Article 9 of this Decree;

b) Unable to identify the subject of tax and invoice administrative violations;

c) The statute of limitations for sanctioning administrative violations of taxes and invoices specified in Article 8 of this Decree has expired or the time limit for issuing sanctioning decisions has expired in accordance with the law on handling of administrative violations;

d) The individual who commits administrative violations on tax or invoices is dead or missing; Organizations committing administrative violations have been dissolved or gone bankrupt during the consideration and issuance of sanctioning decisions, except for the case specified at Point c, Clause 4, Article 41 of this Decree.

Bases for identifying dead or missing individuals; the organization is dissolved or goes bankrupt according to the provisions of Clause 2, Article 41 of this Decree;

d) Transferring the file of the violation showing signs of crime for criminal prosecution.

2. In case a decision to sanction an administrative violation is not issued as prescribed at Points a, b, c, d, Clause 1 of this Article, the person with sanctioning competence shall not issue a sanctioning decision but must apply remedial measures. recover consequences according to regulations (if any). The decision to apply remedial measures must clearly state the reasons for not issuing the decision to sanction administrative violations; remedial measures to be applied, responsibility and time limit for implementation.

Article 39. Delivery and sending of decisions on sanctioning of tax and invoice administrative violations

1. Within 02 working days from the date of issuing the decision to sanction administrative violations, the person competent to have issued the sanctioning decision must send or deliver the sanctioning decision to the sanctioned individual or organization , the fine collection agency and other relevant agencies (if any) for enforcement.

2. The sanctioning decision shall be sent electronically to the address the taxpayer has registered with the tax authority in case the sanctioned individual or organization is eligible to conduct electronic transactions in the field of tax, if the conditions for conducting electronic transactions in the tax field are not satisfied, the sanctioning decision shall be delivered directly or sent by registered mail by post according to Clause 3, Clause 4 of this Article.

3. In case the sanctioning decision is directly assigned, the civil servant who assigns the sanctioning decision must make a record on the handing of the sanctioning decision. In case the decision is delivered directly but the violating individual or organization deliberately refuses to receive the decision, the competent person shall make a record of the refusal to receive the decision certified by the local government and shall be considered as a decision. Was delivered.

4. In case the sanctioning decision is sent by post by registered mail, if after 10 days from the date the sanctioning decision has been sent by post to the third time, it is returned due to violating individuals and organizations deliberately refuse to accept; the sanctioning decision has been posted at the place of residence of the sanctioned individual, the head office of the sanctioned organization or there are grounds to believe that the violator evades the sanctioning decision, it is considered that the decision has been handed over. .

In case the tax authority sends the sanctioning decision by post, the delivery notice of the postal party (confirming that the sanctioning decision has been delivered to the sanctioned organization or individual) is stored in the sanctioning file.

Article 40. Statute of limitations for implementing decisions on sanctioning administrative violations on taxes and invoices

1. The statute of limitations for execution of a decision on sanctioning an administrative violation in taxes and invoices is 01 year from the date of issuance of the sanctioning decision. Past the aforesaid statute of limitations, if the tax authority has not delivered or sent the decision on sanctioning of administrative violations to the violating organization or individual as prescribed in Article 39 of this Decree, the sanctioning decision shall not be executed. .

In case the sanctioning decision includes the application of remedial measures, remedial measures shall still be applied.

2. In case the sanctioned individual or organization intentionally evades or delays, the statute of limitations for execution of the sanctioning decision is counted from the time of termination of the act of evasion or delay.

3. In case the tax authority has assigned or sent the decision on sanctioning of administrative violations 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 not yet paid. If the fines, tax arrears, and late payment interest are sufficient, the tax authority must monitor the unpaid amounts on the tax management system and apply coercive measures to tax arrears as prescribed to collect the full payable amount. into the state budget.

Article 41. Execution of decisions on sanctioning of administrative violations on taxes and invoices in case the sanctioned person dies or goes missing; organizations are sanctioned for dissolution or bankruptcy

1. In case the sanctioned person is dead or missing; If the sanctioned organization is dissolved or bankrupt, the fine content specified in the sanctioning decision shall not be enforced but the remedial measures stated in the decision shall still be applied.

The person who has issued the sanctioning decision must issue a decision on partial implementation of the sanctioning decision for administrative violations within 60 days from the date of receiving the notice of the sanctioned person's death or disappearance; organizations are sanctioned for dissolution or bankruptcy.

In case the sanctioning decision does not contain the content of the application of remedial measures, the person with sanctioning competence shall issue a decision to suspend the enforcement of the sanctioning decision.

2. Bases for determining the dead or missing individual; Organizations are dissolved or bankrupt:

a) Death certificate or death notice or papers in lieu of death notice as prescribed by civil status law or court decision declaring a person dead or missing (the original or a copy according to the law on civil status). regulations) for the case of an individual's death or disappearance;

b) Notification of the dissolution of the enterprise or cooperative by the business registration authority or the cooperative registration agency in case the enterprise or cooperative is dissolved; the tax authority's notice of termination of the tax identification number, in case the dissolved organization is not an enterprise or cooperative (the original or a copy as prescribed);

c) Decision declaring bankruptcy for the bankrupt enterprise or cooperative (original or copy as prescribed).

3. A decision on partial enforcement of a sanctioning decision includes the following contents: suspension of enforcement of the fine form, reasons for such suspension; contents of the sanctioning decision that must be continued to be executed, and the name of the organization or individual responsible for continued enforcement; execution period.

4. Inheritance of the obligation to implement remedial measures of dead or missing individuals, sanctioned organizations for dissolution or bankruptcy

a) The heirs are responsible for implementing the remainder of the sanctioning decision on remedial measures within the scope of the estate left by the deceased.

In case the inheritance has not been divided, the continuation of enforcement of the remainder of the sanctioning decision on remedial measures left by the deceased shall be performed by the estate administrator.

In case the estate has been divided, each heir shall execute the remainder of the sanctioning decision on remedial measures left by the deceased, respectively, but not exceeding the portion of the property he has received, except for otherwise agreed upon.

In case the State, agency or organization receives the estate according to the will, it is responsible for implementing the rest of the sanctioning decision on remedial measures left by the deceased as an individual heir.

In case there is no heir according to the will or at law or there is but refuses to receive the inheritance, the provisions of civil law shall apply.

b) The person assigned by the court to manage the property of the person who is declared missing is responsible for implementing the remainder of the sanctioning decision (remedial measure) within the scope of the property assigned to manage on behalf of the person who is declared missing. Missing person.

c) The dissolved organization is a dependent unit, business location of the enterprise or is dissolved due to the reorganization of the enterprise, cooperative or other organization or the dissolution of a branch or representative office of the trader. If a foreign contractor is operating in a foreign country, the executive office of a foreign contractor is located in Vietnam, the dissolved organization is not exempt from the enforcement of the fine specified in the sanctioning decision.

Article 42. Late payment of fines for tax and invoice administrative violations

1. Calculation of late payment fine

a) Organizations and individuals that are late in paying fines for administrative violations of taxes and invoices will be charged a fine for late payment of fines at the rate of 0,05%/day calculated on the late payment fines.

b) The number of days of late payment of fines, including holidays and days off according to the prescribed regime, is counted from the day following the expiration of the fine payment time limit to the day preceding the date the organization or individual pays the fine on State budget.

2. Late payment of fines shall not be charged in the following cases:

a) During the period of postponement of the execution of the fine decision;

b) During the consideration and decision on fines exemption;

c) Undue fine amount in case fines are paid many times.

3. In case an organization or individual fails to voluntarily pay fines or late payment interest to the state budget, the tax agency directly managing such organization or individual shall notify and urge such organization or individual. , individuals pay fines and late payment fines according to regulations.

Article 43. Exemption from fines for tax and invoice administrative violations

1. Taxpayers who have been sanctioned for administrative violations of taxes or invoices and suffer material damage in case of force majeure specified in Clause 27, Article 3 of the Law on Tax Administration are exempt from fines.

2. The maximum level of fine exemption is equal to the remaining fine amount in the sanctioning decision and must not exceed the value of the damaged property or goods, after deducting the insured and indemnified value (if any).

3. An application file for exemption from fines for administrative violations of taxes and invoices includes:

a) An application form for fine exemption, clearly stating the reason for requesting fine exemption; determining the value of damaged property or goods; the fine amount, the amount of late payment fine (if any) requested for exemption;

b) A written request for fine exemption from the competent person who has issued the sanctioning decision or the agency of the competent person who has issued the sanctioning decision, clearly stating the reason for the request for fine exemption; the amount of fines and money for late payment of fines (if any) to request the competent person to decide on the fine domain;

c) A written certification that the taxpayer suffers from a natural disaster, disaster, epidemic, fire, unexpected accident or other force majeure circumstances as prescribed by the Government and the time and place of the event. force majeure of one of the following agencies or organizations: Police of communes, wards or townships; People's Committees of communes, wards and townships; Management Board of Industrial Parks, Export Processing Zones, Economic Zones where force majeure events occur; rescue and rescue organizations; the agency competent to declare the epidemic (the original or a copy certified by notarization or authentication);

d) A record of inventory and valuation of material damage made by the taxpayer or the taxpayer's lawful representative;

dd) Minutes of determining the value of material damage of the organization having the function of valuation according to the provisions of law (the original or a copy certified by notarization or authentication), unless there is a compensation file. specified at Point g of this Clause;

e) The decision on sanctioning administrative violations or the notice of the tax authority about the outstanding fine amount at the time of the force majeure event and at the time of submitting the application for fine exemption;

g) Dossier of material damage compensation accepted by the insurance agency as prescribed by law (original or notarized or certified true copy) (if any);

h) The compensation liability dossier of the organization or individual subject to compensation as prescribed by law (the original or a notarized or certified true copy) (if any).

4. Authority to exempt fines

a) Heads 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 of Tax Teams;

b) The Director of the Tax Department within his/her management area is competent to exempt fines for the decisions on sanctioning of administrative violations issued by the Director of the Sub-Department of Tax and the head of the inspection team of the Department of Taxation;

c) The Director of the General Department of Taxation has the authority to exempt fines for decisions on sanctioning administrative violations issued by the Director of the Department of Taxation and the head of the inspection team of the General Department of Taxation;

d) The Minister of Finance has the authority to exempt fines for decisions on sanctioning administrative violations issued by the Director of the General Department of Taxation and the Chief Inspector of the Ministry of Finance;

dd) The Director of the Department of Finance has the authority to exempt fines for decisions on sanctioning administrative violations issued by the Chief Inspector of the Department of Finance;

e) The Chief Inspector of the Ministry of Finance has the power to exempt fines for decisions on sanctioning administrative violations issued by the Chief Inspector of the Ministry of Finance;

g) Provincial-level People's Committee presidents have the authority to exempt fines for decisions on sanctioning administrative violations issued by district-level People's Committee presidents and themselves.

5. Order and procedures for fines exemption

Taxpayers specified in Clause 1 of this Article must submit an application for exemption of the remainder or the whole of the fine and attached documents to the person/agency that has issued the sanctioning decision.

Within 03 working days from the date of receipt of the application for fines exemption, the person who has issued the decision to sanction the administrative violation must transfer the application together with the case file to the person competent to decide to exempt the fine and notify the requester of fine exemption.

Within 30 days from the date of receipt of the application and the application file for fine exemption, the person competent to exempt fines must issue a decision on fine exemption or a notice of not being exempted from fine and send it to the applicant. requesting the exemption of fines, the person who has issued the sanctioning decision. In case the person competent to exempt fines disagrees with the fine exemption, the reason must be clearly stated.

6. No exemption from fines for administrative violations of taxes and invoices in cases where the sanctioning decision has been completely implemented.

7. In case fines are exempted, they are also exempted from the corresponding fines late payment interest.

8. If the taxpayer has been exempted from fine but the competent authority or tax authority discovers that the fine exemption is not in accordance with the provisions of this Article, the person competent to exempt fines shall issue a decision to cancel or adjust the decision. penalty waiver. Tax authorities directly managing taxpayers are responsible for collecting into the state budget the exempted fines improperly and calculating late payment interest on the exempted fines as prescribed in Article 42. this Decree. The date of starting to calculate the late payment of the exempted fine is not the exact date the sanctioned organization or individual submits a complete application for fine exemption.

Chapter V

TERMS ENFORCEMENT

Article 44. Enforcement

1. This Decree takes effect from March 05, 12.

2. Taxpayers shall apply e-invoices in accordance with the Law on Tax Administration No. 38/2019/QH14 dated June 13, 6 and legal documents guiding this Law before July 2019, 01 if they violate 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 shall cease to be effective:

a) Chapter I and Chapter III of Decree No. 129/2013/ND-CP dated October 16, 10 of the Government providing for penalties for tax administrative violations and enforcement of tax administrative decisions;

b) Clause 2, Article 4, Chapter 1, Chapter 4, Article 44, Chapter 5 of Decree No. 109/2013/ND-CP dated September 24, 9 of the Government providing for penalties for administrative violations in the field of price management, fees, charges, invoices;

c) Article 3 of Decree No. 49/2016/ND-CP dated May 27, 5 of the Government amending and supplementing a number of articles of Decree No. 2016/109/ND-CP;

d) Circular No. 166/2013/TT-BTC dated November 15, 11, Circular No. 2013/10/TT-BTC dated January 2014, 17 and Circular No. 01/2014/TT-BTC dated October 176 2016 by the Ministry of Finance.

4. Remove the phrase “invoice” in the Name, Basis for Promulgation, Chapter 1, Point b, Clause 2, Article 41, Clause 2, 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, 9 of the Government providing for sanctioning of administrative violations in the field of price management , fees, charges, invoices.

5. Remove the phrase “invoice” in the section Name, Basis for issuance; Clauses 2 and 3 Article 4; the phrase “suspension of the right to self-print invoices, the right to create e-invoices; suspend invoice printing”, “cancel invoices; carry out the procedures for issuing invoices as prescribed” in Clause 1, Article 1 of Decree No. 49/2016/ND-CP dated May 27, 5 of the Government amending and supplementing a number of articles of Decree No. 2016/ 109/ND-CP dated September 2013, 24 of the Government on sanctioning of administrative violations in the field of price, charge, fee and invoice management.

6. 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. The provisions of Chapter XV of Law No. 38/2019/QH14 dated June 13, 6 shall be applied; Decree No. 2019/129/ND-CP dated October 2013, 16 of the Government providing for penalties for tax administrative violations and enforcement of tax administrative decisions; Decree No. 10/2013/ND-CP dated September 109, 2013 of the Government providing for penalties for administrative violations in the field of price, charge, fee, and invoice management and Decree No. 24/9/ND -CP dated May 2013, 49 of the Government amending and supplementing a number of articles of Decree No. 2016/27/ND-CP for administrative violations on taxes and invoices that occurred from July 5 2016 to before the effective date of this Decree.

In case an administrative violation on taxes and invoices is made before the effective date of this Decree, but such violation ends after the effective date of this Decree, the provisions of this Decree shall apply. the law on sanctioning of administrative violations on taxes and invoices takes effect at the time of committing such violations.

2. The provisions on sanctioning in Chapters I, II, III of this Decree, regulations on postponement and exemption from the execution of sanctioning decisions in favor of individuals and organizations that commit administrative violations of tax and invoices are applied. applicable to acts which occurred before the effective date of this Decree and then discovered or are being considered and resolved.

3. The administrative violations on tax, invoices that have been sanctioned before the effective date of this Decree but individuals or organizations still complain or initiate lawsuits shall be settled according to the provisions of law. administrative penalties for tax and invoice violations and relevant legal provisions in effect at the time of committing the violation.

Article 46. Forms of minutes and decisions used in sanctioning administrative violations of taxes and invoices

To promulgate together with this Decree the Appendix of the form of the minutes and the form of the sanctioning decision used in the sanctioning of administrative violations on taxes and invoices. Depending on each specific case, additional lines and indicators may be added to ensure that the contents of violations are fully reflected in the process of making minutes and making sanctioning decisions, but ensuring compliance with regulations of law. law.

In necessary cases, 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 Finance. France.

Article 47. 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 and related organizations and individuals are responsible for the implementation of this Decree ./

APPENDIX

SOME FORMS USED IN SANCTIONING ADMINISTRATIVE VIOLATIONS ON TAX, INVOICE

(Attached to the Decree No. XNXX / 125 / ND-CP dated 2020 month 19X year 10 of the Government)