According to this Decree, decisions on administrative penalties for tax or invoice-related violations will not be made in the following cases:
- Any act is exempted from administrative penalties related to tax or invoice as prescribed in Article 9 of the Decree No. 125/2020;
- The committer of a tax or invoice-related administrative violation is not identified;
- The time limit for the imposition of an administrative penalty prescribed in Article 8 of the Decree No. 125/2020, or the time limit for the issuance of a penalty decision provided in the law on handling of administrative violations, has expired;
- The person committing a violation has died or gone missing; the entity committing a violation has dissolved or been bankrupt during the period of consideration of a penalty decision, except the case prescribed in point c of clause 4 of Article 41 in the Decree No. 125/2020;
Bases for determining whether a person has died, gone missing; an entity has dissolved or been bankrupt, must be subject to clause 2 of Article 41 in the Decree No. 125/2020;
- The file of a violation having a sign of a crime has been referred for the criminal prosecution process.
Decree No. 125/2020/ND-CP is entering into force on December 5, 2020.
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