Nghị định 125/2020/NĐ-CP xử phạt vi phạm hành chính về thuế hóa đơn mới nhất

GOVERNMENT
——-

SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
—————-

No. 125/2020/ND-CP

Hanoi, October
19, 2020

 

DECREE

REGULATING
ADMINISTRATIVE PENALTIES FOR TAX OR INVOICE-RELATED VIOLATIONS

Pursuant to the Law on Government Organization
dated June 19, 2015;

Pursuant to the Law on Administrative Penalties
dated June 20, 2012;

Pursuant to the Law on Tax Administration dated
June 13, 2019;

Upon the request of the Minister of Finance;

The Government hereby promulgates the Decree,
prescribing administrative penalties for tax or invoice-related violations.

Chapter I

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Article 1. Scope and subjects
of application

1. Scope of application:

This Decree sets out regulations on administrative
violations, penalty types, rates, remedies, authority to impose penalties and
authority to issue administrative penalty notices and several procedures for
imposition of penalties for administrative tax or invoice-related violations.

This Decree shall not apply to administrative
violations related to fees and charges; administrative violations related to
taxes on exported or imported goods of which collection is managed by customs
authorities and violations against regulations on tax registration procedures,
violations against regulations on notification of temporary business
suspension, notification of premature business continuation of entities and
persons applying for tax, business, cooperative and business registration with
business registration agencies or cooperative registration agencies.

2. Subjects of application

a) Taxpayers;

b) All-level tax officers or authorities;

c) Other entities and persons involved in the
implementation of tax or invoice-related legislation.

Article 2. Interpretation

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1. Tax-related administrative violation means an
act performed through an entity or person’s fault in breach of the provisions
of the laws on tax administration, taxes and other collections (e.g. land
levies; land rents, water surface rents; fees for grant of mineral rights; fees
for grant of water abstraction rights; after-tax profits remaining after setting
aside a part of them to set up funds of enterprises whose 100% charter capital
is held by the State; distributable dividends and profits on the state
investments in joint-stock companies or multiple-member limited liability
companies), which is not a crime and is bound by laws to be subject to
administrative penalties.

2. Invoice-related administrative violation means
an act performed through an entity or person’s fault in breach of the
provisions of legislation on invoices, which is not a crime and is bound by
laws to be subject to administrative penalties.

3. Amount of evaded tax means a sum of tax payable
to the state budget under laws on taxes by a taxpayer, which is detected and
determined by a competent authority in a tax-related administrative violation
or inspection (examination) report.

4. Tax authority’s instructional document regarding
the results of a tax liability determination means an administrative document
issued by a tax authority at any relevant level in order to instruct one or more
taxpayers to fulfill their tax obligations in particular cases.

5. Tax authority’s decision on handling of the
results of the determination of tax liability of a taxpayer means a tax refund
decision issued in response to the results of a pre-refund examination; a tax
exemption or reduction decision; a decision on extension of a deadline for
submission of a tax return; a decision on handling of deducted or refunded
value added taxes or losses carried forward which are specified in a decision
on imposition of an administrative penalty or a decision for remedial actions.

6. Starting day following the time limit specified
in Article 10, 11, 13, 14 or 19 herein means the first day after the expiry
date of a time limit for discharge of responsibilities and obligations of a
person or entity under laws on tax administration. In case where an extension
is allowed, the starting day following the time limit shall be the first day
after the expiry date of an extended time limit.

7. Complex matter or case means an issue detected
after tax examination or inspection occurring at a taxpayer’s office; an issue
on which specialized or professional entities need to be consulted; an issue
arising from an act of making a false tax declaration leading to the underpaid
tax amount or the increased tax exemption, reduction or refund, or an act of
tax evasion.

8. Extremely serious matter or case means an issue
arising from an act of making a false tax declaration leading to the underpaid
tax amount or the increased tax refund, or an act of tax evasion, for at least
three tax periods.

9. Violation discovery date means the date on
which, while on duty, a competent person makes a record of an administrative
violation committed by a person or entity subject to an administrative penalty for
a violation arising from tax or invoice-related activities.

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1. Persons or entities subject to administrative
penalties for tax or invoice-related violations, including:

a) Individual taxpayers committing tax or
invoice-related administrative violations.

In case where a taxpayer authorizes another entity
or person to fulfill tax-related obligations subject to laws on taxes and tax
administration under which a trusted party’s obligations and duties to act on a
taxpayer’s behalf are prescribed, and the trusted party commits any
administrative violation prescribed herein, the trusted party (either person or
entity) shall be sanctioned as per this Decree.

In case where, as provided by legislation on taxes
and tax administration, an entity and person obliged to act on a taxpayer’s
behalf to make tax registration, declaration or payment commits any violation
prescribed in this Decree, that trusted entity or person shall be subject to
the relevant tax-related administrative penalty stated herein.

b) Entities and persons involved in tax or
invoice-related administrative violations.

2. Corporate taxpayers subject to tax or
invoice-related administrative penalties, including:

a) Enterprises established and operated under the
provisions of the Law on Enterprises, the Law on Investment, the Law on Credit
Institutions, the Law on Insurance Business, the Law on Securities, the Law on
Petroleum, the Law on Commerce and other legislative documents, dependent units
of enterprises and places of business directly declaring, paying taxes and
using invoices;

b) Public and non-public service units;

c) Entities established and operated under the Law
on Cooperatives;

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dd) State regulatory authorities performing any act
violating taxation and invoice regulations though such act does not fall under
their assigned duties;

e) Cooperative associations and other entities
established under laws.

Article 4. Acts of using
illegal invoices or evidencing documents; acts of illegally using invoices or
evidencing documents

1. Using the invoices or evidencing documents
mentioned hereunder constitutes the act of using illegal invoices or evidencing
documents:

a) Counterfeit invoices and evidencing documents;

b) Invoices and evidencing documents not yet valid
or expired;

c) Invoices suspended during the period of
enforcement of the invoice suspension penalty, except those permitted for use
according to a tax authority’s notice;

d) E-invoices which are not registered with any tax
authority;

dd) E-invoices of which tax authority’s codes have
not yet been granted if they are subject to the regulation under which
e-invoices with tax authority’s codes are required;

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g) Invoices or evidencing documents for purchase of
goods or services with the invoicing date before the date on which it is
determined that the invoicing party are not doing business at the address
registered with a competent regulatory authorities or, though the invoicing party’s
notification of the closing of their business at the address already registered
with the competent regulatory authority has not been sent to the tax authority,
the tax authority or the police authority or other regulatory agency
establishes that they are illegal.

2. Using the invoices or evidencing documents in
the following cases constitutes the act of illegally using invoices or
evidencing documents:

a) Invoices or evidencing documents that do not
contain all compulsory contents as prescribed; invoices on which information is
erased or corrected in breach of regulations;

b) Fraudulent invoices or evidencing documents
(i.e. invoices or evidencing documents containing details about goods and
services which are not partially or entirely rendered); invoices incorrectly
reflecting amounts due, or invoices issued as fraudulent, false or fake ones;

c) Invoices with discrepancies in amounts paid for
goods or services rendered, or discrepancies in required data fields between an
invoice’s copies;

d) Issued invoices reused with fictitious
information for the purpose of transporting goods at the circulation stage or
invoices for goods or services which are used for evidencing the rendering of
the other goods or services;

dd) Invoices or evidencing documents of other
entities or persons (except if invoices are received from tax authorities and
issued under trust) used for certifying the purchased goods or services or the
sold goods or services;

e) Invoices or evidencing documents in the case
where the tax, police or other regulatory authority concludes that they are
used illegally.

Article 5. Sanctioning
principles

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2. Entities and persons shall be subject to
administrative penalties for tax or invoice-related violations only if they
commit tax or invoice-related violations under the provisions of this Decree.

3. If an entity or person commits multiple
administrative violations, a penalty for each violation shall be imposed,
except in the following cases:

a) If a taxpayer makes incorrect declarations in
one or more required data fields contained in tax files for the same tax type
at a time, the act of making such incorrect declarations falling into the case
of imposition of penalties for violations arising from the implementation of
tax procedures shall only be subject to the penalty for the act of making
incorrect declarations in tax files of which the amount is highest amongst
other penalties for those acts committed as provided herein, and shall be
treated as the violation committed repeatedly under the aggravating
circumstances;

b) If a taxpayer makes incorrect declarations in
one or more required data fields contained in tax files for the same tax type
at a time, the act of making such incorrect declarations falling into the case
of imposition of penalties for violations arising from the implementation of
tax procedures shall only be subject to the penalty for the act of making
incorrect declarations in tax files of which the amount is highest amongst
other penalties for those acts of the same class committed as provided herein,
and shall be treated as the violation committed repeatedly under aggravating
circumstances.

In case where there is any late tax return
classified as an act of tax evasion, out of all late tax returns, this
violation shall be separately sanctioned in the same manner as acts of tax
evasion;

c) If, at the same time, a taxpayer delays
submitting a number of invoice-related notices and reports of the same kind,
the violating taxpayer shall be fined for their act of deferred submission of
invoice-related notices or reports at the amount which is highest amongst other
fines for those acts of the same class committed as provided herein, and shall
be treated as the repeated violation committed under aggravating circumstances;

d) Any violation arising from use of illegal
invoices or illegal use of invoices which is classified into those violations
subject to penalties prescribed in Article 16 and 17 herein shall not be fined
under Article 28 herein.

4. In case where an administrative procedure
includes a number of documents of which more than one violation is prescribed
herein, the violating entity or person shall be fined for each of the
violations that they have committed.

5. For a tax or invoice-related administrative
violation, if an entity commits such violation, they must be fined two times as
much as the amount of penalty imposed on persons, except the amounts of penalty
for the acts prescribed in Article 16, 17 and 18 herein.

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1. Aggravating factors or mitigating factors shall
be subject to legislative regulations on handling of administrative violations.

2. Any administrative violation with the underpaid
tax amount, the evaded tax amount, the higher-than-prescribed amount of tax
exemption, reduction or refund which is at least VND 100,000,000, or the value
of goods or services rendered which is at least VND 500,000,000, shall be
determined as a large-scale tax-related administrative violation as prescribed
at Point l, Clause 1, Article 10 of the Law on Handling of Administrative
Violations. Any administrative violation involving at least 10 invoice numbers
shall be determined as a large-scale invoice-related administrative violation
under point 1, clause 1, Article 10 in the Law on Handling of Administrative
Violations.

Article 7. Sanctioning forms,
remedies and principles of imposition of fines for tax or invoice-related
administrative violations

1. Main sanctioning forms

b) Cautions

Cautions shall be applicable to violations arising
from implementation of tax or invoice-related procedures which are not serious,
are committed under mitigating circumstances and are classified as those
subject to cautions under this Decree.

b) Fines

Fines not greater than VND 100,000,000 shall be
imposed on entities committing invoice-related violations. Fines not greater
than VND 50.000.000 shall be imposed on entities committing invoice-related
violations.

Fines not greater than VND 200,000,000 shall be
imposed on taxpayers that are entities committing tax-related violations. Fines
not greater than VND 100,000,000 shall be imposed on taxpayers that are persons
committing tax-related violations.

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A fine which is 1 or 3 times as much as the evaded
tax amount shall be imposed for any tax evasion act.

A fine corresponding to the amount which has not
yet paid into the state budget account shall be imposed for any act of
violation stipulated in point 1 of Article 18 herein.

2. Other supplementary penalties: The temporary
suspension of the invoice printing business shall be enforced.

3. Remedies

a) Compelling the full payment into the state
budget in case of the underpayment of tax amounts, the higher-than-prescribed
enjoyment of tax exemption, reduction or refund.

b) Compelling the re-adjustment of losses, the
carried-forward amounts of input VAT deductions.

c) Compelling the submission of the application for
changes in tax registration information; the re-submission and supplementary
submission of documents included in tax returns; the submission of tax returns
and appendices; the provision of information.

d) Compelling the implementation of regulatory
procedures for the release of invoices.

dd) Compelling the issuance of invoices as required
by laws.

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0906 22 99 66

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g) Compelling the issuance and submission of
invoice-related notices or reports.

h) Compelling the transfer of electronic invoice
data.

i) Compelling the disgorgement of illegal gains
from commission of administrative violations.

4. Principles of determination of fine amounts

a) The fine amounts specified in Article 10, 11,
12, 13, 14 and 15; clause 1 and 2 of Article 19; and Chapter III herein, shall
be those applied to violating entities.

Taxpayers that are family households or sole
proprietorship households shall be fined the same as violating persons.

b) When determining the fine amounts imposed on the
taxpayers that commit violations under both aggravating and mitigating
circumstances, the aggravating circumstance shall be reduced or relieved
according to the one-for-one rule under which a mitigating circumstance is
offset against a aggravating circumstance.

c) Any mitigating or aggravating circumstance which
is already used as a basis for determining the fine range for a violation shall
not be used for determination of the specific fine amount under the provisions
of point d of this clause.

d) With respect to fines, the specific amount of
fine for a violation arising from the implementation of tax or invoice-related
procedures as prescribed in Article 19 herein must be the average of specific
fines in the range for such violation. For a mitigating circumstance that
exists, the average fine for a violation in the fine range shall be reduced by
10% provided that the fine amount imposed for such violation is not lower than
the minimum fine in that range. Meanwhile, for an aggravating circumstance that
exists, the average fine for a violation in the fine range shall be increased
by 10% provided that the fine amount imposed for such violation is not greater
than the maximum fine in that range.

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0906 22 99 66

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1. Time limits for imposition of invoice-related
administrative penalties

a) Time limit for imposition of an invoice-related
administrative penalty shall be 01 year.

b) Start dates of time limits for imposition of
invoice-related administrative penalties shall be regulated as follows:

As for in-progress administrative violations which
are stipulated in point c of this clause, the time limits for imposition of
administrative penalties for these violations shall start from the dates on
which competent law enforcement officers detect such violations.

As for completed administrative violations which
are stipulated in point d of this clause, the time limits for imposition of
administrative penalties for these violations shall start from the dates on
which these violations terminate.

c) In-progress invoice-related administrative
violations constitute those prescribed in clause 4 of Article 21; point b of
clause 2 and clause 3 of Article 23; clause 2 and 5 of Article 24; point b of
clause 3 of Article 25; point b of clause 2 and point b, c and d of clause 3 of
Article 27; point b of clause 5 of Article 29; point b of clause 3 of Article
30 herein.

d) Invoice-related administrative violations which
are not classified as those prescribed in point c of this clause constitute
completed administrative violations. The time of termination of an act of
violation is the date of commission of that act.

As for acts that cause the loss, burning of or
damage to invoices, if the occurrence date cannot be defined, the time of
termination of such act shall be the date of discovery of these events.

As for acts of violation against regulations on
invoice-related notification or reporting time limits referred to in clause 1
and 3 of Article 21; point a and b of clause 1, point c and d of clause 2 of
Article 23; clause 1 and 2 and point a of clause 3 of Article 25; clause 1,
point a of clause 2, 3 and 4 and point a of clause 5 of Article 29 herein, the
time of termination of these acts shall be the date on which taxpayers submit
invoice-related notifications or reports.

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a) Time limit for imposition of penalties for
administrative violations against regulations on tax-related procedures shall
be 02 years from the date of commission of these violations.

The date of commission of an administrative
violation against regulations on tax procedures shall be the date succeeding
the statutory deadline for completion of regulatory tax-related procedures
under laws on tax administration, except the following cases:

As for acts prescribed in clause 1, point a and b
of clause 2, clause 3 and point a of clause 4 of Article 10; clause 1, 2, 3, 4
and point a of clause 5 of Article 11; clause 1, 2, 3 and point a, b of clause 4,
clause 5 of Article 13 herein, the date of commission of any of these acts
which is accepted as the start date of that time limit shall be the date on
which taxpayers apply for tax registrations or notify tax authorities or file
tax returns.

As for acts prescribed in point c of clause 2,
point b of clause 4 of Article 10; point b of clause 5 of Article 11; point c
and d of clause 4 of Article 13 herein, the date of commission of these acts
which is accepted as the start date of that time limit shall be the date on
which competent law enforcement officers detect these acts.

b) Time limit for imposition of administrative
penalties for the act of tax evasion committed not to the extent that a
criminal action is brought, or the act of making false declarations leading to
the underpaid tax amount or the increased amount of tax exemption, reduction or
refund, shall be 05 years from the date of commission of any of such acts.

The date of commission of the act of making false
declaration resulting in the underpaid tax amount or the increased amount of
tax exemption, reduction or refund or the act of tax evasion (except the act
prescribed in point a of clause 1 of Article 17 herein) is the date following
the deadline for submission of tax returns within the tax term for which
violating taxpayers make declarations causing tax shortfall, tax evasion, or
the date succeeding the date of a competent authority’s issuance of the tax
refund, exemption or reduction decision.

As for acts of failure to submit tax registration
applications or failure to submit tax returns as prescribed in point a of
clause 1 of Article 17 herein, the date of commission of these acts which is
accepted as the start date of that time limit shall be the date on which
competent law enforcement officers detect these acts. As for the act of
submitting tax returns after the prescribed 90-day duration prescribed in point
a of clause 1 of Article 17 herein, the date of commission of this act which is
accepted as the start date of that time limit shall be the date on which
taxpayers submit their tax returns.

3. For legal matters or cases that are accepted and
settled by criminal procedure-conducting agencies, if they then issue the
decision not to institute criminal proceedings, the decision to cancel the
decision to institute criminal proceedings, the decision to terminate the
investigation or dismiss the case, against the act showing any sign of a tax or
invoice-related administrative violation, within 03 days from the date of
issuance of any of such decisions, they must transfer any of the stated
decisions, enclosing relevant documents, exhibits and means of commission of
the violation, and the request for imposition of administrative penalties to
the persons having jurisdiction to sanction tax and invoice-related
administrative violations. Time limits for imposition of administrative
penalties shall be subject to regulations laid down in clause 1 and 2 of this
Article. The period of acceptance and consideration of these legal matters or
cases shall be included in the time limit for imposition of administrative
penalties.

4. Within time limits specified in clause 1 and 2
of this Article, if a violating entity or person evades or militates against
penalties, time limits for imposition of administrative penalties shall be
reset, starting from the time of abandonment of acts of evading or militating
against penalties.

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If sanctioned entities or persons do not commit
repeat violations within 06 months from the date of the completed execution of
the decision to impose a penalty in form of a caution or within 01 year from
the completed execution of other administrative penalty decisions, or after the
expiry date of the time limit for execution of penalty decisions, it shall be
considered that they have not been subject to any administrative penalty for
such violations.

The date of the completed execution of the decision
to impose a penalty in form of a caution is the date on which an administrative
penalty decision is given or sent to sanctioned entities or persons under the
provisions of Article 39 herein.

6. Reversal period of unpaid back taxes

a) After the time limit for imposition of
tax-related administrative penalties expires, taxpayers shall not be
sanctioned, but remain obligated to fully pay the state budget all back taxes
(underpaid tax amounts, evaded tax amounts, higher-than-prescribed amounts of
tax exemption, reduction or refund, or deferred tax amounts) that have accrued
over a period of 10 years before the date of discovery of violations. Taxpayers
that do not make tax registration shall have to fully pay underpaid tax amounts,
evaded tax amounts or deferred tax amounts that accrue over the entire period
before the date of discovery of violations.

b) Regulations on the reversal period of unpaid
back taxes laid down in point a of this clause shall only be applied to taxes
subject to tax legislation and other collections which entities or persons
must, on their own, declare and pay the state budget.

As for land-derived or other collection, if
financial obligations of entities or persons arising from these collections are
determined under competent regulatory authorities’ jurisdiction, these
authorities shall determine the reversal period of back taxes under land and
other relevant legislation which is not less than the reversal period
prescribed in point a of this clause.

Article 9. Exceptions to tax or
invoice-related administrative penalties

1. Exceptions to administrative penalties
prescribed in laws on handling of administrative violations shall be treated as
the exceptions to tax or invoice-related administrative penalties.

Taxpayers’ delay in carrying out electronic tax or
invoice-related procedures due to technical problems of information technology
systems that are informed on tax authorities’ web portals shall constitute the
act of violation caused by force majeure events under the provisions of clause
4 of Article 11 in the Law on Handling of Administrative Violations.

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

3. If, after making the false declaration, the
taxpayer has supplemented tax returns and, of their own accord, has paid taxes
before the time of the tax authority’s announcement of their decisions to
conduct tax inspections or examinations at the taxpayer’s offices, or before
the time of the tax authority’s discovery thereof without needing to carry out
these inspections or examinations, or before the time of other competent
authorities’ discovery thereof, the act of false declaration committed in this
situation shall be exempted from any tax-related administrative penalties.

4. None of administrative penalties for tax-related
violations shall be imposed upon persons directly carrying out personal income
tax finalization procedures if they delay filing personal income tax
finalization applications to claim their tax refunds; upon sole proprietorship
households and sole proprietors subject to taxation or fixing of the constant
tax rates as provided in Article 51 of the Law on Tax Administration.

5. During the extension of the time limit for tax
return submission, taxpayers shall be exempted from any administrative penalties
for violations related to the time limit for submission of tax returns.

Chapter II

TAX-RELATED ADMINISTRATIVE VIOLATIONS, FORMS OF PENALTY
AND REMEDIES

Section 1. TAX-RELATED
ADMINISTRATIVE PENALTIES IMPOSED ON VIOLATING TAXPAYERS

Article 10. Penalties for
violations against regulations on tax registration time limits; notification of
temporary business suspension; notification of premature business continuation

1. Penalties imposed in form of cautions shall be
imposed for violations arising from making tax registration; notifying the
temporary business suspension; notifying the premature business continuation
from 1 to 10 days after expiration of the prescribed time limits under
mitigating circumstances.

2. Fines ranging from VND 1,000,000 to VND
2,000,000 shall be imposed for one of the following violations:

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(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

b) Notifying the temporary business suspension
after expiration of the time limits, except the cases prescribed in clause 1 of
this Article;

c) Failing to notify the temporary business
suspension.

3. Fines ranging from VND 3,000,000 to VND
6,000,000 shall be imposed for violations arising from making tax registration;
notifying the premature business continuation from 31 to 90 days after
expiration of the prescribed time limits.

4. Fines ranging from VND 6,000,000 to VND
10,000,000 shall be imposed for one of the following violations:

a) Making tax registration; notifying the premature
business continuation from at least 91 days after expiration of the prescribed
time limits;

b) Failing to notify the premature business
continuation without any more taxes incurred.

Article 11. Penalties for
violations against regulations on time limits for notification of changes in
tax registration information

1. Cautions shall be given as a form of penalty
imposed for the following violations:

a) Notifying changes in tax registration
information from 01 to 30 days after expiration of the prescribed time limits
without entailing any change in tax registration certificates or tax
identification number notifications under mitigating circumstances;

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(028) 3930 3279

DĐ:

0906 22 99 66

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2. Fines ranging from VND 500,000 to VND 1,000,000
shall be imposed for the act of notifying changes in tax registration
information from 01 to 30 days after expiration of the prescribed time limits
without entailing any change in tax registration certificates or tax
identification number notifications, except the cases specified in point a of
clause 1 of this Article.

3. Fines ranging from VND 1,000,000 to VND
3,000,000 shall be imposed for one of the following violations:

a) Notifying changes in tax registration
information from 31 to 90 days after expiration of the prescribed time limits
without entailing any change in tax registration certificates or tax
identification number notifications;

b) Notifying changes in tax registration
information from 01 to 30 days after expiration of the prescribed time limits
if such changes entail any change in tax registration certificates or tax
identification number notifications, except as specified in point b of clause 1
of this Article.

4. Fines ranging from VND 3,000,000 to VND
5,000,000 shall be imposed for one of the following violations:

a) Notifying changes in tax registration
information at least 91 days after expiration of the prescribed time limits
without entailing any change in tax registration certificates or tax
identification number notifications;

b) Notifying changes in tax registration
information from 31 to 90 days after expiration of the prescribed time limits
if these changes entail any change in tax registration certificates or tax
identification number notifications.

5. Fines ranging from VND 5,000,000 to VND
7,000,000 shall be imposed for one of the following violations:

a) Notifying changes in tax registration
information at least 91 days after expiration of the prescribed time limits if
these changes entail any change in tax registration certificates or tax
identification number notifications;

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(028) 3930 3279

DĐ:

0906 22 99 66

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6. Regulations laid down in this Article shall be
applied to the following cases:

a) Non-business persons who have been granted
personal income tax identification codes delay in registering changes in their
ID information after receipt of 12-digit ID cards;

b) Income payers delay in registering changes from
ID cards to 12-digit ID cards of PIT payers that are persons granting
authorization to complete PIT finalization procedures;

c) Notifying changes in information about
taxpayer’s address contained in tax registration applications after expiration
of the prescribed time limits due to any change in administrative jurisdictions
under the Resolutions of the National Assembly’s Standing Committee or National
Assembly.

7. Remedies: Compelling the submission of
application for changes in tax registration information in case of committing
the act specified in point b of clause 5 of this Article.

Article 12. Penalties for acts
of making false or incomplete declaration of information contained in tax
dossiers that do not lead to any deficiency in taxes payable or any increase in
amounts of tax exemption, reduction or refund

1. Fines ranging from VND 500,000 to VND 1,500,000
shall be imposed for acts of making false or incomplete declaration of
information required in data fields of tax dossiers which are not related to
the determination of tax obligations, except the acts prescribed in clause 2 of
this Article.

2. Fines ranging from VND 1,500,000 to VND
2,500,000 shall be imposed for acts of making false or incomplete declaration
of information required in data fields of tax declaration forms and enclosed
annexes which are not related to the determination of tax obligations.

3. Fines ranging from VND 5,000,000 to VND
8,000,000 shall be imposed for one of the following violations:

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(028) 3930 3279

DĐ:

0906 22 99 66

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b) Performing the acts prescribed in clause 3 of
Article 16; clause 7 of Article 17 herein.

4. Remedies:

a) Compelling the provision of corrected
information and the submission of supplementary documents or records in tax
dossiers in case of commission of the acts prescribed in clause 1 and 2 and
point a of clause 3 of this Article;

b) Compelling the re-adjustment of losses, the
carried-forward amounts of input VAT deductions (if any) in case of commission
of the acts prescribed in clause 3 of this Article.

Article 13. Penalties for
violations against regulations on time limits for submission of tax returns

1. Penalties imposed in form of cautions shall be
imposed for violations arising from filing tax returns from 01 to 05 days after
expiration of the prescribed time limits under mitigating circumstances.

2. Fines ranging from VND 2,000,000 to VND
5,000,000 shall be imposed for the act of submitting tax returns from 01 to 30
days after expiration of the prescribed time limits, except the cases specified
in clause 1 of this Article.

3. Fines ranging from VND 5,000,000 to VND
8,000,000 shall be imposed for the act of submitting tax returns from 31 to 60
days after expiration of the prescribed time limits.

4. Fines ranging from VND 8,000,000 to VND
15,000,000 shall be imposed for one of the following violations:

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

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b) Filing tax returns at least 91 days after
expiration of the prescribed time limits if none of additional taxes is
incurred;

c) Failing to submit tax returns if none of
additional taxes is incurred;

d) Failing to submit annexes under regulations
regarding tax administration by enterprises having related-party transactions,
enclosing CIT finalization dossiers.

5. Fines ranging from VND 15,000,000 to VND
25,000,000 shall be imposed for the act of filing tax returns more than 90 days
after the prescribed deadline if such act results in additional taxes to be
paid, and the taxpayer has fully paid taxes, deferred amounts into the state
budget before the time of the tax authority’s announcement of the decision on
tax inspection and examination, or before the time of the tax authority’s
issuance of the report on the deferred submission of tax returns under the
provisions of clause 11 of Article 143 in the Law on Tax Administration.

In case where the fine amount prescribed in this
clause is greater than the tax amount additionally incurred in the tax return,
the maximum amount of fine for this act shall be equal to the tax amount
payable specified in the tax return and shall not be less than the average of
fine amounts in the range prescribed in clause 4 of this Article.

6. Remedies:

a) Compelling the full payment of deferred tax
amounts into the state budget with respect to the commission of the acts
prescribed in clause 1, 2, 3, 4 and 5 of this Article if the taxpayer delays
filing their tax return, leading to the late payment of taxes;

b) Compelling the submission of tax returns,
enclosing annexes, in case of committing the acts specified in point c and d of
clause 4 of this Article.

Article 14. Penalties for
violations against regulations on the provision of information about the
determination of tax obligations

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

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a) Providing statutory information, documents and
records related to tax registration according to notifications issued by tax
authorities at least 05 working days after expiration of the prescribed time
limits;

b) Providing statutory accounting information,
documents and records related to the determination of tax obligations according
to notifications issued by tax authorities at least 05 working days after
expiration of the prescribed time limits.

2. Fines ranging from VND 3,000,000 to VND
5,000,000 shall be imposed for one of the following violations:

a) Failing to provide, or incompletely or
inaccurately providing, information, documents, records, invoices or accounting
books related to the determination of tax obligations; incompletely or
inaccurately providing account numbers, balances of deposit accounts, checking
accounts for competent authorities upon their request;

b) Failing to provide, or incompletely or wrongly
providing, information or data related to tax obligations of which registration
must be made under regulations on condition that this act does not result in any
reduction in tax obligations to the state budget;

c) Failing to provide, or incompletely or
inaccurately providing, information, documents related to deposit accounts,
checking accounts opened at credit institutions, state treasuries, or debts of
related third parties, for competent tax authorities upon their request.

3. Remedies: Compelling the provision of
information with respect to the acts specified in clause 2 of this Article.

Article 15. Administrative
penalties for violations against regulations on compliance with decisions on
tax inspection and examination, enforcement of tax-related administrative
decisions

1. Fines ranging from VND 2,000,000 to VND
5,000,000 shall be imposed for one of the following violations:

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

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b) Failing to execute tax inspection and
examination decisions at least 03 days after the deadline for compulsory
execution of decisions of competent authorities after the prescribed time
limit;

c) Providing documents, records, invoices,
accounting vouchers and books related to tax obligations 6 working hours after
the prescribed time limit, upon receipt of requests from competent authorities
during tax examination or inspection visits at taxpayers’ offices or premises;

d) Incompletely or inaccurately providing
information, documents, accounting records and books related to the
determination of tax obligations upon competent authorities’ request during tax
examination or inspection visits at taxpayers’ offices or premises;

dd) Failing to sign a record of the tax examination
or inspection within 05 working days from the date of issuance or public
announcement of the record.

2. Fines ranging from VND 5,000,000 to VND
10,000,000 shall be imposed for one of the following violations:

a) Failing to provide data, documents, accounting
records and books related to the determination of tax obligations upon
competent authorities’ request during tax examination or inspection visits at
taxpayers’ offices or premises;

b) Failing to carry out, or unduly carrying out,
decisions on security sealing of documents, records, reconciliation of funds,
stocktaking of goods, input materials, supplies, machinery, equipment,
workshops and facilities;

c) Deliberately removing or changing security seal
signs lawfully created by competent agencies.

3. Remedies: Compelling the provision of accounting
information, documents and records related to the determination of tax
obligations with respect to acts of violation prescribed in point d of clause 1
and point a of clause 2 of this Article.

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(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

1. A fine which equals 20% of the underpaid tax
amount or the higher-than-prescribed amount of tax exemption, reduction or
refund shall be imposed for any of the following violations:

a) Making false declaration of tax bases or
deductible tax amounts or incorrectly determining cases of tax exemption,
reduction or refund, resulting in any deficiency in tax amounts payable or any
increase in amounts of tax exemption, reduction or refund though economic
activities have already been fully recorded in legitimate accounting books,
invoices and evidencing documents;

b) Making false declaration causing any reduction
in payable tax amounts or any increase in amounts of tax exemption, reduction
or refund, which does not fall into the case specified at point a of this
clause though the violating taxpayer has voluntarily made a supplementary
declaration and fully paid unpaid back taxes or tax arrears to the state budget
prior to the deadline for the tax authority’s tax inspection and examination at
taxpayers’ offices or premises;

c) Making false declarations leading to any
reduction in payable tax amounts or any increase in amounts of tax exemption,
reduction or refund which have been determined by competent agencies’ tax
inspection and examination or administrative violation records as an act of tax
evasion if the violating taxpayer commits the first administrative violation
regarding tax evasion, has made additional declarations and fully paid tax
amounts owed to the state budget before the time of the competent agency’s
issuance of the sanctioning decision, and the tax authority has made a written
record stating that this act is an act of false declaration leading to any
deficiency or underpayment of taxes payable;

d) Making false declarations leading to any
deficiency or underpayment of taxes payable or any increase in amounts of tax
exemption reduction or refund in case of related-party transactions though the
taxpayer has made market price determination dossiers, or has made and sent
annexes to tax authorities as per regulations on tax administration applicable
to enterprises with related-party transactions;

dd) Using illegal invoices or evidencing documents
for keeping accounting records of values of purchased goods or services to
reduce taxes payable or increase amounts of tax refund, reduction or refund
but, after the tax authority’s discovering this act through their tax
inspection and examination, the buyer succeeds in proving that this act is
performed through the seller’s fault and fully keeping accounts of these values
in accordance with regulations.

2. Remedies:

a) Compelling the full payment of underpaid or
deficient taxes or higher-than-prescribed amounts of tax refund, exemption or
reduction, or deferred taxes, into the state budget with respect to the acts
prescribed in clause 1 of this Article.

If the sanctioning time limit expires, the taxpayer
that is not sanctioned under the provisions of clause 1 of this Article must
fully pay underpaid or deficient taxes or higher-than-prescribed amounts of tax
refund, exemption or reduction, or deferred taxes, into the state budget within
the time limits prescribed in clause 6 of Article 8 herein;

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(028) 3930 3279

DĐ:

0906 22 99 66

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3. In case where the taxpayer makes false
declarations as provided in point a, b and d of clause 1 of this Article which
do not lead to any deficiency or underpayment of taxes payable or any increase
in amounts of tax exemption, reduction or refund, they shall not be sanctioned
according to this Article, but shall be sanctioned according to clause 3 of
Article 12 herein.

Article 17. Penalties for the
act of tax evasion

1. The fine which equals the amount of evaded tax
shall be imposed on the taxpayer committing any of the following violations
under at least a mitigating circumstance:

a) Failing to submit tax registration applications;
failing to file tax returns or filing tax returns 90 days after the deadline or
the extended deadline for submission of tax returns, except the cases
prescribed in point b and c of clause 4 and 5 of Article 13 herein;

b) Failing to keep accounting entries of amounts
collected from the determination of taxes payable, any deficiency in taxes
amounts due to non-declaration or false declaration or any increase in amounts
of tax refund, exemption or reduction, except the acts prescribed in Article 16
herein;

c) Failing to issue invoices for sale of goods or
provision of services, except the cases where the taxpayer has recorded taxes
on sold goods or supplied services in the corresponding tax term; issuing
invoices for sale of goods or provision of services in which the invoiced items
and amounts based on which tax declaration is made are less than those that
actually exist if this act is discovered after the deadline for submission of
tax returns;

d) Using illegal invoices; illegally using invoices
for declaring taxes with the intention of reducing taxes payable or increasing
amounts of tax refund, exemption or reduction;

dd) Using illegal evidencing documents; illegally
using evidencing documents; using evidencing documents or records that do not
correctly reflect the nature of transactions or actual values of these
transactions for the purpose of falsely determining taxes payable, amounts of
tax exemption, reduction or refund; preparing documents or records on
destruction of supplies or goods which are not real, resulting in any reduction
in taxes payable or any increase in amounts of tax refund, exemption or
reduction;

e) Using goods not subject to taxes, or those
qualified for tax exemption or consideration of tax exemption, to frustrate the
prescribed purposes without informing tax authorities about the conversion of
these purposes or registering tax declarations with tax authorities;

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(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

2. The fine which is 1.5 times as much as the
amount of evaded tax shall be imposed on any taxpayer committing one of the
violations prescribed in clause 1 of this Article under neither aggravating nor
mitigating circumstances.

3. The fine which is 2 times as much as the amount
of evaded tax shall be imposed on any taxpayer committing one of the violations
prescribed in clause 1 of this Article under an aggravating circumstance.

4. The fine which is 2.5 times as much as the
amount of evaded tax shall be imposed on any taxpayer committing one of the
violations prescribed in clause 1 of this Article under two aggravating
circumstances.

5. The fine which is 3 times as much as the amount
of evaded tax shall be imposed on any taxpayer committing one of the violations
prescribed in clause 1 of this Article under at least three aggravating
circumstances.

6. Remedies:

a) Compelling the full payment of evaded taxes into
the state budget with respect to the acts prescribed in clause 1, 2, 3, 4 and 5
of this Article.

If the sanctioning time limits for the acts of tax
evasion prescribed in clause 1, 2, 3, 4 and 5 of this Article expire, taxpayers
that are not sanctioned must fully pay the amounts of evaded tax, deferred tax
calculated based on the amounts of evaded tax into the state budget according
to the time limits prescribed in clause 6 of Article 8 herein.

b) Compelling the re-adjustment of losses, the
amounts of input VAT deductions specified in tax dossiers (if any) in case of
commission of the acts prescribed in clause 1, 2, 3, 4 and 5 of this Article.

7. If any of the acts prescribed in point b, dd and
e of clause 1 of this Article is discovered after expiration of the time limit
for submission of tax returns, which causes neither any reduction in taxes
payable or tax refunds, nor any increase in amounts of tax exemption or
reduction, such act shall be subject to administrative penalties stipulated in
clause 3 of Article 12 herein.

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(028) 3930 3279

DĐ:

0906 22 99 66

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Article 18. Tax-related
administrative penalties on violating commercial banks, tax payment guarantor

1. Fines equaling the amounts of tax, the deferred
amounts of tax or the fines not paid into the state budget (minus minimum
balances of demand accounts subject to regulations of commercial banks
providing fiduciary payment services for taxpayers) shall be imposed upon
commercial banks defaulting on liabilities to withdraw money from taxpayer’s
accounts to pay into the state budget’s accounts upon tax authority’s request,
except when taxpayer’s accounts opened at these commercial banks have zero
balance, or all balance has been left zero due to the remittance of all money
left in taxpayer’s accounts to the state budget’s accounts if such remittance
is not sufficient to pay off all taxes owed by the taxpayer.

2. Guarantors must act on taxpayers’ behalf to pay
taxes, deferred taxes, fines and amounts of interest on late payment of fines
(if any) according to terms and conditions of deeds of guarantee if these
taxpayers fail to pay into the state budget.

Upon expiration of the term of guarantee, if
guarantors have not yet discharged guarantee obligations to taxpayers that fail
to pay or have not yet paid outstanding taxes, deferred taxes, fines or amounts
of interest on late payment of fine, guarantors shall be charged interest on
late payment of taxes, fines and shall be subject to law enforcement measures
prescribed in the Law on Tax Administration.

Article 19. TAX-RELATED
ADMINISTRATIVE PENALTIES ON RELATED ENTITIES OR PERSONS

1. Fines ranging from VND 2,000,000 to VND
6,000,000 shall be imposed for the act of providing information, documents or
records related to the determination of tax obligations or taxpayers’ accounts
upon tax authorities’ request at least 05 days after expiration of the
prescribed time limits.

2. Fines ranging from VND 6,000,000 to VND
16,000,000 shall be imposed for one of the following violations:

a) Colluding with and shielding taxpayers evading
taxes, failing to execute decisions on enforcement of tax-related
administrative actions, except the act of failing to withdrawing and remitting
money from taxpayers’ accounts as provided in Article 18 herein;

b) Failing to provide or inaccurately providing
information related to property, rights and obligations to property of
taxpayers under their custody; accounts of taxpayers opened at credit
institutions or state treasuries.

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

4. Remedies: Compelling the provision of
information with respect to the acts specified in point b of clause 2 of this
Article.

Chapter III

INVOICE-RELATED ADMINISTRATIVE VIOLATIONS, FORMS OF
PENALTY AND REMEDIES

Article 20. Penalties for
violations against regulations on externally printed invoices

1. Fines ranging from VND 500,000 to VND 1,500,000
shall be imposed for acts of failing to sign invoice printing service contracts
or printing externally ordered invoices for use without obtaining any invoice
printing decision from representatives as provided in laws

2. Fines ranging from VND 2,000,000 to VND
4,000,000 shall be imposed for acts of ordering the service of printing of invoices
after receipt of the supervisory tax authority’s written notice of
ineligibility to order the invoice printing service, except when the
supervisory tax authority does not give any written opinion upon receiving the
request for use of externally printed invoices.

3. Fines ranging from VND 20,000,000 to VND
50,000,000 shall be imposed for the act of ordering the service of printing
invoices by using sample invoices already released by other entities or
persons, or the act of ordering of the service of printing invoices if printed
invoices share the same numbers as those having the same invoice symbol.

4. Remedies: Compelling the cancellation of
invoices with respect to the acts specified in clause 2 and 3 of this Article.

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

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

a) Reporting on the acceptance of the supply of
invoice printing service from 1 to 5 days after expiry of the regulated time
limit;

b) Reporting on the acceptance of the supply of
invoice printing service from 6 to 10 days after expiry of the regulated time
limit under any mitigating circumstances.

2. Fines ranging from VND 500,000 to VND 1,500,000
shall be imposed for the act of printing externally ordered invoices without
signing any written printing service contract.

3. Fines ranging from VND 2,000,000 to VND
4,000,000 shall be imposed for the act of reporting on the printing of invoices
for at least 6 days after the regulated reporting deadline, except the case
prescribed in point b of clause 1 of this Article.

4. Fines ranging from VND 4,000,000 to VND
8,000,000 shall be imposed for the act of failing to cancel damaged or redundant
printouts upon termination of printing contracts.

5. Fines ranging from VND 6,000,000 to VND
18,000,000 shall be imposed for one of the following violations:

a) Rendering the service of the printing of
externally ordered invoices despite failing to meet the prescribed eligibility
requirements for printing of invoices;

b) Failing to report on the loss of invoices
occurring before delivery to clients.

6. Fines ranging from VND 10,000,000 to VND
20,000,000 shall be imposed for the act of transferring the entire printing
process or any stage in the printing process to other printing establishments.

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(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

8. Other supplementary penalties: Suspending the
printing service for the period from 01 month to 03 months from the effective
date of penalty decisions with respect to the acts prescribed in clause 7 of
this Article.

9. Remedies: Compelling the cancellation of
printouts or invoices with respect to the acts specified in clause 4 and 7 of
this Article.

Article 22. Penalties for the
act of giving and selling invoices

1. Fines ranging from VND 15,000,000 to VND
45,000,000 shall be imposed for one of the following violations:

a) Giving or selling externally ordered invoices
which have not yet been released;

b) Giving or selling invoices ordered by clients to
other entities or persons.

2. Fines ranging from VND fines VND 20,000,000 to
VND 50,000,000 shall be imposed for the act of giving or selling invoices
bought from tax authorities, but not yet been issued.

3. Remedies:

a) Compelling the cancellation of invoices with
respect to the acts prescribed in this Article;

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

Article 23. Penalties for
violations against regulations on release of invoices

1. Fines ranging from VND 500,000 to VND 1,500,000
shall be imposed for one of the following violations:

a) Submitting notices of modification of
information contained in notices of invoice release to directly supervisory tax
authorities in case of any change of business address entailing any change to
other directly supervisory tax authorities, or in case of the name change, from
10 to 20 days after the date on which invoices start being used at new
addresses, or newly-named invoices start being used;

b) Submitting statements of unused invoices to
receiving tax authorities in case of any change of business address entailing
any change to such tax authorities for a period from 10 to 20 days after the
prescribed submission deadline which starts from the date on which invoices are
used at their new addresses;

c) Using invoices mentioned in notices of invoice
release sent to tax authorities though they are not due for use.

2. Fines ranging from VND 2,000,000 to VND
4,000,000 shall be imposed for one of the following violations:

a) Issuing notices of invoice release whose
contents have been found as incomplete as those prescribed in regulations by
tax authorities, and informing entities or persons in writing of this to
request necessary modifications to be made if these entities or persons issue
invoices to their clients even when failing to comply with the written notices
requesting such modifications;

b) Failing in the posting of invoice release as
required by laws;

c) Submitting the notices of revision of
information contained in the notices of invoice release to directly supervisory
tax authorities in case of any change of business address entailing any change
to other directly supervisory tax authorities, or in case of the name change,
for the period of at least 21 days after the prescribed submission deadline
which begins on the date on which invoices start being used at new addresses,
or newly-named invoices start being used;

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(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

3. Fines ranging from VND 6,000,000 to VND
18,000,000 shall be imposed for any act of failing to make notices of release
of invoices before use if these invoices are connected with economic
transactions that arise, and on which taxes have been declared or paid, or to
which tax declaration or payment obligations have not yet been due as per laws.

In cases where notices of release of invoices have
not yet been issued before these invoices start being used, and these invoices
are not connected with economic transactions arising or on which taxes have not
yet been declared after the prescribed tax declaration or payment due dates,
violators shall be subject to penalties prescribed in Article 28 herein or
Article 16 and 17 of Chapter II herein.

4. Remedies: Compelling the implementation of the
statutory procedures for release of invoices with respect to the acts specified
in clause 2 and 3 of this Article.

Article 24. Penalties for
violations against regulations on issuance of invoices upon sale of goods or
provision of services

1. Cautions shall be given as a form of penalty
imposed for the following violations:

a) Issuing invoices at the wrong time, but not to
the extent of causing any deferred fulfillment of tax obligations, under any
mitigating circumstance;

b) Issuing a continuous series of invoices in
ascending numerical order by exercising disagreeing invoicing authorizations
(i.e. exercising authorizations to issue greater numbered invoices and not
exercising authorizations to issue less numbered invoices) although entities or
individuals have managed to cancel invoice books containing less numbered invoices
after discovery of such situation;

c) Issuing wrong types of invoice that have already
handed to buyers or been used for completion of tax declaration procedures
although sellers and buyers have discovered the issuance of the wrong types of
invoice and replaced them with the correct ones before competent authority’s
issuance of their decisions to conduct tax inspection and examination at the
defaulting taxpayer’s offices or premises, and this situation does not affect
the determination of tax obligations.

2. Fines ranging from VND 500,000 to VND 1,500,000
shall be imposed for one of the following violations:

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

b) Failing to invoice promotional, advertising or
sample goods or services; goods and services used as gifts, donations,
presents, swaps or employee’s payment-in-kind wages, except for internally
circulated or consumed goods for further production purposes.

3. Fines ranging from VND 3,000,000 to VND
5,000,000 shall be imposed for any act of issuing invoices at the wrong time,
but not to the extent of causing any deferred payment of tax obligations,
except as prescribed in point a of clause 1 of this Article.

4. Fines ranging from VND 4,000,000 to VND
8,000,000 shall be imposed for one of the following violations:

a) Issuing invoices at the wrong time in breach of
laws on invoices for sale of goods or provision of services, except as provided
in point a of clause 1 and 3 of this Article;

b) Issuing invoices without conforming to the
statutory ascending numerical sequence, except when the penalty in the form of
caution prescribed in point b of clause 1 of this Article is imposed;

c) Issuing invoices with the invoicing dates coming
ahead of the dates of purchase of invoices from tax authorities;

d) Issuing invoices not conforming to
classifications prescribed in laws on invoices for sale of goods and provision
of services if these invoices have already been handed to buyers or used for
the completion of tax declaration procedures, except in the case of imposition
of the penalty in the form of caution as provided in point c of clause 1 of
this Article;

dd) Issuing e-invoices when having not yet
receiving notices of consent from tax authorities or before the dates of
consent to using e-invoices with/without tax authority’s codes from supervisory
tax authorities;

e) Issuing invoices for sale of goods and provision
of services during the period of temporary business closure, except when
issuing invoices to clients for the purpose of implementing contracts signed
before the date of notification of such temporary business closure;

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

5. Fines ranging from VND 10,000,000 to VND
20,000,000 shall be imposed for any act of failing to issue invoices upon sale
of goods or provision of services to buyers as required by laws, except the
acts prescribed in point b of clause 2 of this Article.

6. Remedies: Compelling the issuance of invoices
according to regulations with respect to the acts specified in point d of
clause 4 and 5 of this Article upon buyer’s request.

Article 25. Penalties for
violations against regulations on reporting the loss, burning or damage of
invoices before notifying the release, or invoices purchased from tax
authorities but not yet issued

1. The penalty shall be imposed in the form of
caution for the act of reporting the loss, burning or damage of invoices from 1
to 5 days after expiry of the regulated time limit under any mitigating
circumstance.

2. Fines ranging from VND 1,000,000 to VND
4,000,000 shall be imposed for the act of reporting the loss, burning or damage
of invoices from 01 to 05 days after expiry of the regulated reporting time
limit, except the case prescribed in clause 1 of this Article.

3. Fines ranging from VND 4,000,000 to VND
8,000,000 shall be imposed for one of the following violations:

a) Reporting the loss, burning or damage of
invoices for a period of at least 6 days after expiry of the regulated
reporting time limit;

b) Failing to report the loss, burning or damage of
invoices.

Article 26. Penalties for the
act of causing the loss, burning or damage of invoices

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

a) Causing the loss, burning or damage of issued
invoices (except the replicas intended for clients) during use, or of invoices
already used for tax declaration or payment purposes, even though documents or
records evidencing the sale of goods or the provision of services exist and
such violation is committed under mitigating circumstances;

b) Causing the loss, burning or damage of invoices
with incorrect or deleted information though sellers issue other replacement
invoices.

2. Fines ranging from VND 3,000,000 to VND
5,000,000 shall be imposed for the act of causing the loss, burning or damage
of issued invoices (the replicas intended for clients) during use although sellers
have already declared or paid taxes based on these invoices, or have had
documents or records evidencing the sale of goods or the provision of services,
and such violation is committed under mitigating circumstances.

If such loss, burning or damage takes place through
the buyer’s fault, both the seller and the buyer must keep a record of such
incident.

3. Fines ranging from VND 4,000,000 to VND
8,000,000 shall be imposed for one of the following violations:

a) Causing the loss, burning or damage of invoices
already released or purchased from tax authorities even though they have not
been issued yet;

b) Causing the loss, burning or damage of issued
invoices (the replicas intended for clients) during use although sellers have
already declared or paid taxes, or have had documents or records evidencing the
sale of goods or the provision of services.

If such loss, burning or damage takes place through
the buyer’s fault, both the seller and the buyer must keep a record of such
incident.

4. Fines ranging from VND 5,000,000 to VND
10,000,000 shall be imposed for the act of causing the loss, burning and damage
of issued invoices, or invoices already submitted for completion of tax
declaration or payment procedures, or those are in use or storage, except the
cases specified in clause 1, 2 and 3 of this Article.

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

The seller or the buyer and the third party must
make a report on the loss, burning or damage of invoices.

Article 27. Penalties for
violations against regulations on cancellation, destruction or elimination of
invoices

1. Penalties in the form of cautions shall be
imposed for the act of cancelling or destroying invoices from 1 to 5 days after
expiry of the regulated time limit under mitigating circumstances.

2. Fines ranging from VND 2,000,000 to VND
4,000,000 shall be imposed for one of the following violations:

a) Cancelling invoices released but not issued, or
invalidated invoices, in breach of regulations.

b) Failing to cancel invoices released but not
issued yet, or invalidated invoices, or failing to cancel invoices purchased
from tax authorities but expired;

c) Cancelling or destroying invoices from 1 to 10
working days after expiry of the regulated time limit, except the case
prescribed in clause 1 of this Article.

3. Fines ranging from VND 4,000,000 to VND
8,000,000 shall be imposed for one of the following violations:

a) Cancelling or destroying invoices at least 11
working days after expiry of the regulated time limit;

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(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

c) Failing to cancel e-invoices containing defects
after being issued after expiry of the time limit for tax authorities’ issuing
notification of these defects to sellers;

d) Failing to cancel externally ordered invoices
not released yet but no longer used according to regulations;

dd) Cancelling or destroying invoices in breach of
procedures or processes prescribed by laws;

e) Destroying invoices though these invoices are
not classified as those subject to destruction under laws.

4. Remedies: Compelling the cancellation or
destruction of invoices with respect to the acts specified in point b of clause
2, point b, c and d of clause 3 of this Article.

Article 28. Penalties for the
act of using invoices illegally or using illegal invoices

1. Fines ranging from VND 20,000,000 to VND
50,000,000 shall be imposed for the act of using illegal invoices or using
invoices illegally as provided in Article 4 herein, except the case prescribed
in point dd of clause 1 of Article 16 and point d of clause 1 of Article 17
herein.

2. Remedies: Compelling the cancellation of used
invoices.

Article 29. Penalties for violations
against regulations on the act of preparing and delivering invoices

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

2. Fines ranging from VND 1,000,000 to VND
3,000,000 shall be imposed for one of the following violations:

a) Submitting notices or reports regarding invoices
from 1 to 10 days after expiry of the regulated submission time limit, except
the case prescribed in clause 1 of this Article;

b) Issuing invoices wrongly or those whose contents
are not fully consistent with those stated in lawful notices and reports
regarding invoices submitted to tax authorities.

If entities or persons, by themselves, detect
errors and re-issue substitute notices or reports in accordance with
regulations to their supervisory tax authorities before issuance of decisions
to carry out tax inspections or reviews at the violating taxpayer’s offices by
tax authorities or competent authorities, they shall not be sanctioned.

3. Fines ranging from VND 2,000,000 to VND
4,000,000 shall be imposed for the act of submitting notices or reports
regarding invoices to tax authorities from 11 to 20 days after expiry of the
regulated submission time limit.

4. Fines ranging from VND 4,000,000 to VND
8,000,000 shall be imposed for the act of submitting notices or reports
regarding invoices to tax authorities from 21 to 90 days after expiry of the
regulated submission time limit.

5. Fines ranging from VND 5,000,000 to VND
15,000,000 shall be imposed for one of the following violations:

a) Submitting notices or reports regarding invoices
to tax authorities at least 91 days after expiry of the regulated submission
time limit;

b) Failing to submit notices and reports regarding
invoices to tax authorities as legally required.

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

7. Remedies: Compelling the preparation and
delivery of invoice-related notices or reports with respect to the acts
specified in point b of clause 2 and point b of clause 5 of this Article.

Article 30. Penalties for
violations against regulations on the transfer of e-invoice data

1. Fines ranging from VND 2,000,000 to VND
5,000,000 shall be imposed for the act of transferring e-invoice data to tax
authorities from 01 to 05 working days after expiry of the regulated time
limit.

2. Fines ranging from VND 5,000,000 to VND
8,000,000 shall be imposed for one of the following violations:

a) Transferring electronic invoice data to tax
authorities from 06 to 10 working days after expiry of the regulated time
limit;

b) Transferring general charts of electronic
invoice data containing the inadequate number of invoices issued within
invoicing periods.

3. Fines ranging from VND 10,000,000 to VND
20,000,000 shall be imposed for one of the following violations:

a) Transferring electronic invoice data to tax
authorities at least 11 working days after expiry of the regulated time limit;

b) Failing to transfer electronic invoice data to
tax authorities within the regulated time limit.

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

Article 31. Penalties for
violations against regulations on the provision of invoice services

Fines ranging from VND 4,000,000 to VND 8,000,000
shall be imposed for one of the following violations:

1. Providing internally printed invoice software
that does not conform to principles or prints out invoices of which contents
are not fully consistent with those prescribed in laws on invoices.

2. Providing e-invoicing software in contravention
of the principles set forth in laws on invoices.

Chapter IV

SANCTIONING AUTHORITY; SEVERAL REGULATORY PROCEDURES
FOR IMPOSITION OF ADMINISTRATIVE PENALTIES FOR TAX OR INVOICE-RELATED
VIOLATIONS

Article 32. Authority to
impose tax or invoice-related administrative penalties of tax authorities

1. Customs officers on duty shall be vested with
the authority to impose penalties in the form of cautions.

2. Tax team leaders shall, within their assigned
duties and responsibilities, have the following authority:

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

b) Imposing the fine of up to VND 5,000,000 for
acts prescribed in clause 2 of Article 10; clause 2, 3 and 4 of Article 11;
clause 1 of Article 14; point a, b, c and dd of clause 1 of Article 15; clause
1 of Article 20; clause 2 and 3 of Article 21; clause 1 and point c and d of
clause 2 of Article 23; clause 2 and 3 of Article 24; clause 2 of Article 25;
clause 2 of Article 26; point a and c of clause 2 of Article 27; point a of
clause 2 and clause 3 of Article 29; clause 1 of Article 30 herein.

3. Directors of Taxation Sub-departments shall,
within their remit, have the following authority:

a) Imposing penalties in the form of cautions;

b) Imposing the fine of up to VND 50,000,000 for
the acts prescribed in Article 10, 11, 12, 13, 14, 15 and 19 of Chapter II and
Chapter III herein;

c) Imposing fines for the acts prescribed in
Article 16, 17 and 18 herein;

d) Enforcing the temporary suspension of the
invoice printing business as a penalty for the acts prescribed in Article 21
herein;

dd) Applying remedies stipulated herein.

4. Directors of Taxation Departments shall, within
their remit, have the following authority:

a) Imposing penalties in the form of cautions;

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

c) Imposing fines for the acts prescribed in Article
16, 17 and 18 herein;

d) Enforcing the temporary suspension of the
invoice printing business as a penalty for the acts prescribed in Article 21
herein;

dd) Applying remedies stipulated herein.

5. General Director of the General Department of
Taxation shall be accorded the following authority:

a) Imposing penalties in the form of cautions;

b) Imposing the fine of up to VND 200,000,000 for
the acts prescribed in Article 10, 11, 12, 13, 14, 15 and 19 of Chapter II and
Chapter III herein;

c) Imposing fines for the acts prescribed in
Article 16, 17 and 18 herein;

d) Enforcing the temporary suspension of the
invoice printing business as a penalty for the acts prescribed in Article 21
herein;

dd) Applying remedies stipulated herein.

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

1. The Chairman/Chairwoman of the district-level
People’s Committee shall be accorded the following authority:

a) Imposing penalties in the form of cautions;

b) Imposing the fine of up to VND 50,000,000 for
the acts prescribed in Article 10, 11, 12, 13, 14, 15 and 19 of Chapter II and
Chapter III herein;

c) Enforcing the temporary suspension of the
invoice printing business as a penalty for the acts prescribed in Article 21
herein;

d) Applying remedies stipulated in Article 10, 11,
12, 13, 14, 15 and 19 of Chapter II and III herein.

2. The Chairman/Chairwoman of the provincial-level
People’s Committee shall be accorded the following authority:

a) Imposing penalties in the form of cautions;

b) Imposing the fine of up to VND 100,000,000 for
the acts prescribed in Chapter III herein;

c) Imposing the fine of up to VND 200,000,000 for
the acts prescribed in Article 10, 11, 12, 13, 14, 15 and 19 of Chapter II
herein;

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

dd) Applying remedies stipulated in Article 10, 11,
12, 13, 14, 15 and 19 of Chapter II and III herein.

Article 34. Authority to
impose tax and invoice-related administrative penalties of inspectors

1. Inspectors or persons assigned to carry out
specialized inspections on duty shall be accorded authority to issue cautions.

2. Chief Inspectors of Departments of Finance,
Chiefs of Inspectorates of Taxation Departments, or Chief of Inspectorate of
General Department of Taxation, performing specialized inspections shall have
the following authority:

a) Imposing penalties in the form of cautions;

b) Imposing the fine of up to VND 50,000,000 for
the acts prescribed in Article 10, 11, 12, 13, 14, 15 and 19 of Chapter II and
Chapter III herein;

c) Enforcing the temporary suspension of the invoice
printing business as a penalty for the acts prescribed in Article 21 herein;

d) Applying remedies stipulated in Article 10, 11,
12, 13, 14, 15 and 19 of Chapter II and III herein.

3. Chief of the Inspectorate of Ministry of Finance
performing duties to carry out specialized inspections shall have the following
authority:

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

b) Imposing the fine of up to VND 70.000.000 for
the acts prescribed in Chapter III herein;

c) Imposing the fine of up to VND 140,000,000 for
the acts prescribed in Article 10, 11, 12, 13, 14, 15 and 19 of Chapter II
herein;

d) Enforcing the temporary suspension of the
invoice printing business as a penalty for the acts prescribed in Article 21
herein;

dd) Applying remedies stipulated in Article 10, 11,
12, 13, 14, 15 and 19 of Chapter II and III herein.

4. Chief of the Inspectorate of the Ministry of
Finance shall have the following authority:

a) Imposing penalties in the form of cautions;

b) Imposing the fine of up to VND 100,000,000 for
the acts prescribed in Chapter III herein;

c) Imposing the fine of up to VND 200,000,000 for
the acts prescribed in Article 10, 11, 12, 13, 14, 15 and 19 of Chapter II
herein;

d) Enforcing the temporary suspension of the
invoice printing business as a penalty for the acts prescribed in Article 21
herein;

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để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.

Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

Article 35. Rules for
determining and distributing authority to impose administrative penalties for
tax or invoice-related violations

1. Regulations on the authority to impose
administrative penalties for violations related to tax procedures or
invoice-related violations of office holders specified in Article 32, 33 and 34
herein shall be applied to a single violation committed by an entity. Authority
to fine individuals committing any violation against regulatory tax procedures
or any invoice-related administrative violation and any act prescribed in Article
19 herein shall be equal to half of the authority to fine entities.

Authority to impose administrative penalties for
the acts prescribed in Article 16, 17 and 18 herein shall be subject to clause
2 of Article 139 in the Law on Tax Administration.

2. Chiefs of specialized inspectorates shall have
the authority to sanction administrative violations determined as part of the
scope and objectives of inspections within the inspection time limits
prescribed in laws on inspections.

3. In case where there is any tax or
invoice-related administrative violation put under the sanctioning authority of
multiple office holders, the office holder accepting the case of such violation
first shall be responsible for dealing with this case.

4. If the case under discussion needs to be subject
to fines, remedies and supplementary penalties that go beyond the authority
prescribed herein, the person accorded the sanctioning authority who is
currently handling the case must transfer the case file to the entity or person
accorded the sanctioning authority.

Article 36. Issuance of tax or
invoice-related administrative violation reports

1. Authority to issue tax or invoice-related
administrative violation reports

If the persons accorded the sanctioning authority
that are prescribed in Article 32, 33 and 34 herein or persons performing
official duties of state administrative agencies detect any tax or
invoice-related administrative violations, they shall have the authority to
issue tax or invoice-related administrative violation reports.

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

a) The issuance of tax or invoice-related
administrative violation reports must conform to regulations laid down in laws
on handling of administrative violations.

In case where a tax inspection or examination
report clearly points out administrative violations, this report shall serve as
the tax or invoice-related administrative violation report as provided in
clause 1 of Article 108 in the Law on Tax Administration.

b) Issuance of electronic reports

If any taxpayer defers filing their tax
registration application package, changing tax registration information,
submitting their tax return or tax finalization documentation by electronic
means, within not more than a working day after the date of the tax authority’s
electronically sending the acknowledgement of receipt of the tax registration
application package or application documentation for change in tax registration
information or the notice of acceptance of the tax return or the tax
finalization documentation, the tax authority shall issue 01 copy of the
electronic tax or invoice-related administrative violation report to the
violating taxpayer through the portal of the General Department of Taxation,
even including the case in which a taxpayer submits multiple sets of tax
documentation.

Electronic tax or invoice-related administrative
violation reports issued in conformity with the requirements concerning
electronic transactions performed in the tax sector shall serve as a basis for
the tax authority’s issuance of administrative penalty charge decisions.

An electronic violation report must specify the
reporting date (day, month, year), location; full name, title of the report
maker; digital signature of the report maker; full name, address, TIN, 9-digit
or 12-digit ID card number of the violating person or name, address, TIN of the
violating entity; hour, date (day, month, year) of commission of the violation;
description of act of administrative violation; rights and time limit for
giving explanation about the violator’s act; receiving and handling authority.
Signature of the violating entity or person affixed to an electronic violation
report shall be optional.

Tax authorities shall be responsible for setting up
information technology systems to match the demands for preparation and
delivery of electronic administrative violation reports. Once information
technology systems meet requirements for preparation and delivery of electronic
administrative violation reports for acts of violation against regulations on
other tax or invoicing procedures, the Minister of Finance shall determine the
issuance and delivery of electronic administrative violation reports.

Article 37. Explanations about
tax or invoice-related administrative violations

1. Cases requiring explanations about tax or
invoice-related administrative violations

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

b) Administrative violations prescribed in Article
16, 17 and 18; clause 3 of Article 20; clause 7 of Article 21; Article 22 and
28 herein.

2. Explanation about tax or invoice-related
administrative violations must conform to regulations laid down in laws on
handling of administrative violations.

Article 38. Exceptions to tax
or invoice-related administrative penalty charge decisions

1. The following cases shall be exempted from
penalty charge decisions:

a) Cases are stipulated in Article 9 herein;

b) Subject matters of tax or invoice-related
administrative violations are not identified;

c) The time limit for the imposition of an
administrative penalty prescribed in Article 8 herein, or the time limit for
the issuance of a penalty charge decision provided in the law on handling of
administrative violations, has expired;

d) The violating person has died or gone missing;
the violating entity has dissolved or been bankrupt during the period of
consideration of a penalty charge decision, except the case prescribed in point
c of clause 4 of Article 41 herein.

Bases for determining whether a person has died,
gone missing; an entity has dissolved or been bankrupt, are subject to clause 2
of Article 41 herein;

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để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.

Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

2. With respect to exceptions to penalty charge
decisions prescribed in point a, b, c and d of clause 1 of this Article, the
person accorded the sanctioning authority shall not issue the penalty charge
decision, but shall apply the prescribed remedy (if any). The decision on
enforcement of the remedy must clearly state reasons for exception to the
administrative penalty charge decision; the applicable remedy, responsibilities
and time limit for execution thereof.

Article 39. Transmission and
delivery of tax or invoice-related administrative penalty charge decisions

1. Within the duration of 02 working days from the
date of grant of an administrative penalty charge decision, the person having
the authority to issue such decision must send or transmit the decision to the
violating person or entity, the authority in charge of collecting fines and
other relevant authorities (if any) for the purpose of execution of the decision.

2. The administrative penalty charge decision must
be electronically sent to the taxpayer’s mailing address registered with the
supervisory tax authority if the sanctioned entity or person meets eligibility
requirements for electronic tax transactions. Unless they meet such
requirements, the penalty charge decision must be transmitted directly or sent
in the form of registered mails by post as per clause 3 and 4 of this Article.

3. In case where the administrative penalty charge
decision is transmitted directly, the officer transmitting such decision must
make a report on transmission of that administrative penalty charge decision.
In case where the penalty charge decision is transmitted directly but the
violating entity or person deliberately ignore it, the competent person shall
make a report on refusal to receive the decision attested by the local
authority and, to such extent, the decision shall be deemed as sent and
received.

4. With respect to the decision which is sent by
post in the form of the registered mail, if the violating entity or person
deliberately ignore it after 10 days from the date on which the administrative
penalty charge decision is sent by post till the third time and returned; if
the administrative penalty charge decision has been posted at the residence of
the violating person, the office of the violating entity, or it is established
that the violating person evades receiving the administrative penalty charge
decision, the decision shall be deemed sent and received.

In case where the tax authority sends the
administrative penalty charge by post, the delivery note of the postal agency
(confirming the successful delivery of the administrative penalty charge
decision to the violating entity or person) must be filed in the archives of
sanctioning documents and records.

Article 40. Time limit for
execution of tax or invoice-related administrative penalty charge decisions

1. Time limit for execution of tax or
invoice-related administrative penalty charge decisions shall be 01 year from
the decision-issuing date. Upon expiry of the aforesaid execution time limit,
if the tax authority has not yet transmitted or sent the administrative penalty
charge decision to the violating entity or person under the provisions of
Article 39 herein, that decision shall become inactive.

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

2. If the sanctioned entity or person deliberately
evades or defers execution of the decision, the time limit for execution of the
penalty charge decision shall start from the date of termination of the act of
evasion or deferment.

3. If the tax authority has transmitted or sent the
administrative penalty charge decision to the violating entity or person as
provided in Article 39 herein, but the sanctioned entity or person has not yet
paid or has not fully paid fines, back taxes or deferred amounts, tax
authorities must track amounts not yet paid on tax administration systems and
apply measures to enforce recovery of outstanding taxes under regulations in
order to fully collect amounts payable into the state budget.

Article 41. Execution of tax
or invoice-related administrative penalty charge decisions in cases where
sanctioned persons are dead or missing; sanctioned entities are dissolved or
bankrupt

1. In case where the sanctioned person is dead or
missing; the sanctioned entity is dissolved or bankrupt, fine amounts specified
in penalty charge decisions shall be invalidated while remedies specified in
penalty charge decisions remain in force.

The person issuing the penalty charge decision must
issue the decision on execution of part of that decision within 60 days after
receipt of the notice stating that the sanctioned person is dead or missing;
the sanctioned entity is dissolved or bankrupt.

If the penalty charge decision does not include any
remedy, the person accorded the sanctioning authority shall issue the decision
on suspension of execution of the penalty charge decision.

2. Bases for determining whether a person has died,
gone missing; an entity has been dissolved or bankrupt:

a) The death certificate or the notice of death or
other substitutes of notice of death under laws on civil status, or the court’s
decision stating a person is dead or missing (original or duplicate copy
required by laws) with respect to the case of a dead or missing person;

b) The notice of dissolution of an enterprise or
cooperative issued by the business registration authority or the cooperative registration
authority with respect to the case of dissolution of an enterprise or
cooperative; the notice of termination of TIN of the tax agency with respect to
the case in which the dissolved entity is not an enterprise or cooperative
(original or duplicate copy required by laws);

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

3. The decision on execution of a part of the
penalty charge decision must include the followings: Revocation of the fine and
reasons for such revocation; contents of the penalty charge decision that
continue to be executed, name of the entity or person responsible for the
continued execution of the penalty charge decision; execution time limit.

4. The succession of obligations to execute the
remedy from the dead, missing person or the dissolved or bankrupt entity

a) The successor shall be responsible for executing
the remaining part of the penalty charge decision regarding the remedy within
the scope of the decedent’s estate.

If the estate has not yet been divided, the
remaining part of the penalty charge decision regarding the remedy that is
bequeathed by the decedent shall be executed by the custodian of such estate.

If the estate has already been divided, each
successor shall execute the remaining part of the penalty charge decision
regarding the remedy that is bequeathed by the decedent, respectively, provided
that such part does not exceed the value of estate that he/she inherits, unless
otherwise agreed.

In case where the State or any entity receives the
estate under will, they shall be responsible for executing the remaining part
of the penalty charge decision regarding the remedy that is bequeathed by the
decedent in the same way as in the case of the successor who is a person.

If there is none of the testate successor or the
successor by operation of law, or there is the successor who disclaim the
estate, regulations laid down in civil legislation shall be implemented.

b) The court-appointed guardian or custodian of the
property owned by the person declared missing shall be responsible for
executing the remaining part of the penalty charge decision (the remedy) within
the scope of the property that he/she manages on behalf of the missing person.

c) If the dissolved entity is a subordinate entity
or a business location of an enterprise; the entity is dissolved due to the
reorganization of an enterprise, cooperative or other entity; the branch or
representative office of a foreign trader or the management office of a foreign
contractor in Vietnam is dissolved, the dissolved entity shall not be exempted
from executing any fine prescribed in a penalty charge decision.

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

1. Calculation of the interest amounts on late
payment of fines

a) Any person or entity paying fines for tax or
invoice-related administrative violations late shall be charged an interest
amount on the deferred fine at the rate of 0.05%/day.

b) The number of days past due shall include
statutory public holidays or days-off, and shall start from the date succeeding
the deadline for payment of the fine and end on the date preceding the date of
the entity or person’s payment of the fine into the state budget.

2. Late payment interest amounts shall not be
charged in the following cases:

a) They shall not be charged during the pending
period of the fine charge decision;

b) They shall not be charged during the interval
before the fine charge decision is issued;

c) They shall not be charged if the fine amount is
not due yet with respect to cases of permission for the installment payment of
the fine.

3. In case where the violating entity or person
unwillingly pays the fine or the late payment interest amount into the state
budget, the tax authority directly supervising that entity or person shall be
responsible for notifying and pushing them to make the statutory payment.

Article 43. Exemption from
fines for tax or invoice-related administrative violations

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

2. After getting away the deduction of the insured
value or indemnity value (if any), the maximum amount of exemption shall be
equal to the remaining amount of fine determined in the fine charge decision
and does not exceed the value of damaged goods or services.

3. Documents submitted to apply for the exemption
from fines for tax or invoice-related administrative violations, including:

a) Application form for the exemption from the
fine, clearly stating reasons for such application; determining the value of
the damaged property or goods; the amount of fine or interest on late payment
of the fine (if any) in question;

b) Written request for fine exemption from the
competent person or his/her host entity issuing the penalty charge decision,
clearly stating reasons for application for the fine exemption; the amount of
fine or the amount of interest on late payment of the fine (if any) in
question;

c) Written document stating that the taxpayer is
affected by any natural disaster, calamity, disease, fire or sudden accident or
other force majeure events under the Government’s regulations, time and
location of occurrence of the force majeure event under discussion, from one of
the following entities or authorities: Police of communes, wards and townships;
People’s Committees of communes, wards and towns; Management boards of
industrial parks, export processing zones and economic zones where the force
majeure event took place; rescue or emergency response services; entities
having competence in declaring the disease (an original copy or notarized or
authenticated copy);

d) The written inventory determining the damaged
value issued by the taxpayer or the taxpayer’s legal representative;

dd) The written document or record stating the
damaged value which is issued by the competent appraising body in accordance
with regulations of laws (an original copy, notarized or certified copy),
unless otherwise stated in point g of this clause;

e) The penalty charge decision or the notice of the
tax authority regarding the outstanding amount of fine determined at the time
of occurrence of the force majeure event under discussion and at the time of
submission of the application for fine exemption;

g) The set of documents and records stating the
indemnity against the material loss accepted by the insurance agency as
required by laws (original copies or notarized or certified copies) (if any);

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

4. Authority to grant the fine exemption

a) Heads of Taxation Sub-departments shall, within
their remit, have authority to grant fine exemptions for administrative penalty
charge decisions issued by Leaders of Tax Teams;

b) Directors of Taxation Departments shall, within
their remit, have authority to grant fine exemptions for administrative penalty
charge decisions issued by Heads of Taxation Sub-departments or Leaders of
Inspectorates of Taxation Departments;

c) Directors of General Department of Taxation
shall have authority to grant fine exemptions for administrative penalty charge
decisions issued by Directors of Taxation Departments or Leaders of
Inspectorate of General Department of Taxation;

d) Minister of Finance shall have authority to
grant fine exemptions for administrative penalty charge decisions issued by
Directors of General Department of Taxation or Chief Inspector of the Ministry
of Finance;

dd) Directors of Departments of Finance shall have
authority to grant fine exemptions for administrative penalty charge decisions
issued by Chief Inspectors of Departments of Finance;

e) Chief Inspector of Ministry of Finance shall
have authority to grant fine exemptions for administrative penalty charge
decisions issued by Leader of the Inspectorate of Ministry of Finance;

g) Presidents of provincial-level People’s
Committees shall have the authority to grant fine exemptions for administrative
penalty charge decisions issued by Presidents of district-level People’s
Committees and by themselves.

5. Application and documentation requirements for
fine exemption

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để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.

Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

Within the duration of 03 working days of receipt
of the submitted application for fine exemption, the person issuing the
administrative penalty charge decision must transfer the application, enclosing
documents and records on the case to the person having authority to issue the
decision on fine exemption, and inform the applicant of this.

Within the duration of 30 working days of receipt
of the submitted application and documents for fine exemption, the person
having authority to grant fine exemption must issue the decision on fine
exemption or the notice of refusal of grant of fine exemption to the applicant,
the person issuing the penalty charge decision. In case where the person having
authority to grant fine exemption does not disapprove of the fine exemption,
clear reasons for such disapproval must be stated.

6. Exemption from fines for tax or invoice-related
administrative violations shall not be applied to the cases in which penalty
charge decisions have been completely executed.

7. If the fine exemption is granted, the exemption
from the amount of interest on late payment of the fine shall be applied as
well.

8. If any taxpayer has already been exempted from
the fine, and the competent authority or tax authority finds that such fine
exemption is in breach of regulations laid down in this Article, the person
having authority to grant fine exemption may issue the decision to revoke or
adjust the fine exemption decision. The tax authority directly supervising the
taxpayer shall be responsible for recouping the amount of fine exemption in
breach of regulations and charging the amount of interest on the late payment
of such amount into the state budget as provided in Article 42 herein. The date
on which the amount of interest on the late payment of the amount of fine
exemption in breach of regulations shall be the date on which the sanctioned
entity or person submits all required documents to apply for fine exemption.

Chapter V

IMPLEMENTATION CLAUSES

Article 44. Entry
into force

1. This Decree shall take effect from December 5,
2020.

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3. From the effective date of this Decree,
regulations laid down in the following Decrees and Circulars shall be
abolished:

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

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

c) Article 3 in the Government’s Decree No.
49/2016/ND-CP dated May 27, 2016, amending and supplementing certain articles
of the Decree No. 109/2013/ND-CP;

d) Circular No. 166/2013/TT-BTC dated November 15,
2013, Circular No. 10/2014/TT-BTC dated January 17, 2014, and Circular
No.176/2016/TT-BTC dated October 31, 2016, of the Ministry of Finance.

4. The term “invoice” existing in such fields as
Name, Bases for Promulgation, Chapter 1, point b of clause 2 of Article 41,
clause 2 of Article 45; the phrase “in the invoice sector is 01 year”
in point 1 of Article 4 in the Government’s Decree No. 109/2013/ND-CP dated
September 24, 2013, prescribing penalties for administrative violations in the
management of prices, fees, charges and invoices, shall be removed.

5. The term “invoice” existing in such fields as
Name, Bases for Promulgation; clause 2 and 3 of Article 4; the phrase
“suspension of the right to internally print out invoices, the right to create
e-invoices; suspension of printing of invoices”, “cancellation of invoices;
implementation of the statutory procedures for issuance of invoices” in clause
1 of Article 1 in the Government’s Decree No. 49/2016/ND-CP dated May 27, 2016,
amending and supplementing certain articles of the Government’s Decree No.
109/2013/ND-CP dated September 24, 2013, prescribing penalties for
administrative violations in the management of prices, fees, charges and invoices,
shall be removed.

6. Regulations regarding imposition of
administrative penalties that have not yet been set forth herein shall be
enforced under laws on handling of administrative violations.

Article 45. Transitional
provisions

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If any tax or invoice-related administrative
violation is committed before the effective date of this Decree, but completed
from the effective date of this Decree, regulations laid down the legislative
document regarding administrative penalties for tax or invoice-related
violations that take effect at the time of commission of such violation must be
applied.

2. Regulations on penalties laid down in Chapter I,
II and III herein, and regulations on postponement or exemption of enforcement
of penalty charge decisions for the benefits of persons or entities committing
tax or invoice-related administrative violations, shall be applied to any act
happening before the effective date of this Decree and then discovered or
currently taken into consideration.

3. If the person or entity committing any tax or
invoice-related administrative violation already sanctioned before the
effective date of this Decree continues to file their complaint or claim
against the settlement of such violation, their complaint or claim shall be
handled under the provisions of laws on handling of tax or invoice-related
administrative violations and other relevant legislative regulations in force
as of the date of commission of such violation.

Article 46. Samples of penalty
charge reports and decisions

Samples of penalty charge reports and decisions are
annexed hereto. More lines or fields may be added to meet specific demands to
ensure the full inclusion of acts of violation during the process of making
reports and issuing penalty charge decisions on condition that legislative
regulations need to be observed.

In necessary cases, in order to meet state
management requirements, Minister of Finance may issue other samples of reports
and decisions as well as other necessary ones after agreeing with the Minister
of Justice.

Article 47. Implementation responsibilities

Ministers, Heads of Ministry-level agencies, Heads
of Governmental bodies, Chairpersons of People’s Committees of provinces and
centrally-affiliated cities, other organizations and individuals involved shall
be responsible for implementing this Decree./.

 

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PP.
GOVERNMENT
PRIME MINISTER

Nguyen Xuan Phuc