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THE
GOVERNMENT
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.
51/2010/ND-CP
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Hanoi,
May 14, 2010
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DECREE
PROVIDING FOR GOODS SALE AND SERVICE PROVISION INVOICES
THE GOVERNMENT
Pursuant to the December 25,
2001 Law on Organization of the Government;
Pursuant to the November 29, 2006 Law on Tax Administration;
Pursuant to the June 17, 2003 Law on Accounting;
Pursuant to the November 29, 2005 Law on E-Transactions;
Pursuant to the July 2, 2002 Ordinance on Handling of Administrative Violations
and the April 2, 2008 Ordinance Amending and Supplementing a Number of Articles
of the Ordinance on Handling of Administrative Violations;
At the proposal of the Minister of Finance,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.
Scope of regulation
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Article 2.
Subjects of application
1. Goods sellers and service
providers, including:
a/ Vietnamese organizations and
individuals that sell goods and provide services (collectively referred to as
goods and service sellers) in Vietnam or overseas;
b/ Foreign organizations and
individuals that sell goods and services in Vietnam or conduct production and
business activities in Vietnam and sell goods overseas;
c/ Vietnamese and foreign
non-business organizations and individuals that sell goods and services in
Vietnam.
2. Invoice-printing
organizations.
3. Organizations and individuals
that buy goods and services.
4. Tax administration agencies
at all levels and organizations and individuals involved in the printing,
issuance and use of invoices.
Article 3.
Interpretation of terms
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2. Creation of an invoice means
the making of an invoice used for goods and service sale by business
organizations and individuals, including invoices printed out from enterprises'
machines or equipment; invoices printed on order by qualified enterprises; and
e-invoices created under the Law on E-Transactions.
3. Making out of an invoice
means the filling of all contents of an invoice under regulations when selling
goods or services.
4. Lawful invoice means an
invoice which is correct and complete in form and content as provided in this
Decree.
5. Counterfeit invoice means an
invoice printed or created according to the specimen of an invoice already
issued by another organization or individual, or printed or created with the
same serial number of an invoice with the same symbol.
6. Invalid invoice means an
invoice which has been printed or created under this Decree but for which
issuance notification has not yet been completed.
7. Expired invoice means an
invoice for which all issuance procedures have been carried out but the issuer
notifies that he/she/it no longer uses it; an invoice which is lost after its
issuance is notified by the issuer to the managing tax office; or an invoice of
an organization or individual that has ceased to use (or closed) his/her/its
tax identification number.
8. Use of unlawful invoices
means the use of counterfeit invoices, invalid invoices, expired invoices or
invoices of other organizations or individuals (other than invoices issued by
tax offices) for making out invoices when selling goods or services or for
accounting, tax declaration or budget capital payment.
9. Illegal use of invoices means
the making out of false invoices: giving away or sale of blank invoices to
other organizations or individuals to make them out when selling goods or
services; giving away or sale of made-out invoices to other organizations or
individuals for accounting, tax declaration or budget capital payment; making
out of an invoice without filling in all of its contents: making out of an
invoice with different information in its copies: use of invoices of certain
goods or services for evidencing other goods or services; or repeated use of
invoices when transporting goods for sale.
10. False invoice means an
invoice which contains partially or wholly untruthful contents.
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1. Invoices provided in this
Decree take the following types:
a/ Export invoice, which is an
invoice used in exporting goods and services abroad or into non-tariff zones;
b/ Value-added invoice, which is
a domestic goods and service sale invoice reserved for organizations and
individuals that declare value-added tax by the credit method;
c/ Sale invoice, which is an
invoice for domestic goods and service sale reserved for organizations and
individuals that declare value-added tax by the direct method;
d/ Other types of invoice,
including tickets, cards or documents which have other names but the same forms
and contents provided in Clauses 2 and 3 of this Article.
2. An invoice may lake any of
the following forms:
a/ Self-printed invoice, which
is printed out by business organizations and individuals themselves from
computers, cash registers or other machines when selling goods or services;
b/ E-invoice. which is a
combination of e-data massages on goods and service sale which are created,
made. sent, received, stored and managed under the Law on E-Transactions and
guiding documents;
c/ Invoice printed on order,
which is an invoice printed on order of business organizations and individuals
according to a set form for goods and service trading activities, or on order
of tax offices according to a set form for distribution or sale to
organizations and individuals.
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a/ Name, symbol and number of
the invoice and names of its copies. An invoice printed on order must also
indicate the name of the invoice-printing organization;
b/ Name, address and tax
identification number of the seller;
c/ Name, address and tax
identification number of the buyer:
d/ Name, unit of calculation,
quantity and unit price of goods or services; amount exclusive of value-added
lax. value-added tax rate, and value-added tax amount, for value-added
invoices:
e/ Total paid amount, signatures
of the buyer and seller, seal of the buyer (if any), and date of making out the
invoice.
The Ministry of Finance shall
specify cases in which an invoice is not required to contain all the contents
specified in this Clause.
4. Invoices shall be presented
in Vietnamese. For export invoices or invoices requiring foreign-language
words, foreign-language words shall be written in parenthesis () at the right
of or just below the Vietnamese words and have a font size smaller than that of
Vietnamese words.
5. When a treaty to which
Vietnam is a contracting party provides for the contents and forms of invoice
different from those provided in Clauses 2 and 3 of this Article, such treaty
prevails.
Chapter II
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Article 5.
Principles of creation and issuance of invoices
1. Business organizations and
individuals that fully satisfy the conditions specified in Articles 6 and 7 of
this Decree may themselves print invoices or create e-invoices for use in goods
and service sale.
2. Business organizations and
individuals that have tax identification numbers but fail to fully satisfy the
conditions specified in Clause 1 of this Article may order the printing of
invoices for their goods and service sale.
3. Tax offices of provinces and
centrally run cities (below referred to as provincial-level Tax Departments)
shall order the printing of. and issue, invoices for distribution or sale to
organizations and individuals under Article 10 of this Decree.
4. Enterprises that fully
satisfy the conditions specified in Article 22 of this Decree may print
invoices for other organizations and individuals.
5. Business organizations and
individuals may concurrently use invoices of different forms. The State
encourages the use of c-invoices.
6. Invoice-printing
organizations and individuals may not print the same serial numbers for
invoices with the same symbol.
7. Before using invoices for
goods or service sale, organizations and individuals shall notify their
issuance under Articles 11 and 12 of this Decree.
Article 6.
Self-printed invoices
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2. Business organizations and
individuals, except those defined in Clause I of this Article, may themselves
print invoices for goods and service sale if they fully satisfy the following
conditions:
a/ Having obtained tax identification
numbers;
b/ Having turnover from goods
and service sale ;
c/ Not having been sanctioned
for tax-related violations prescribed by the Ministry of Finance for 365 (three
hundred and sixty five) consecutive days by the date of notification of the
issuance of self-printed invoices;
d/ Having equipment systems for
printing and making out invoices when selling goods or services:
e/ Being accounting units as
defined in the Accounting Law and having goods and service sale software linked
with accounting software to ensure that invoices will be printed and made out
only when accounting operations arise.
3. Self-printed invoices must
abide by the principle that an invoice has the sole number. The number of
invoice copies to be printed depends on specific use needs of sale operations.
Organizations and individuals shall themselves specify in writing the number of
invoice copies.
Article 7.
E-invoices
1. E-invoices shall be created,
made out and processed on computers of business organizations and individuals
with tax identification numbers when selling goods or services and stored on
computers of the involved parties under the law on e-transactions.
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Article 8.
Invoices printed on order
1. Invoices to be printed on
order shall be printed in a pie-printed format with contents specified in
Clause 3. Article 4 of this Decree. Particularly, an invoice printed on order
of a provincial-level Tax Department must show the Tax Department's name in its
left upper corner.
2. Business organizations and
individuals with tax identification numbers may order the printing of invoices
for goods and service sale.
3. Provincial-level Tax
Departments shall order the printing of invoices for sale or distribution to
organizations and individuals defined in Article 10 of this Decree.
All units of provincial-level
Tax Departments shall sell or distribute invoices of the same type issued by
the Tax Departments.
Article 9.
Printing of invoices on order
1. Invoices to be printed on
order shall be printed under contracts between business organizations and
individuals or provincial-level Tax Departments and invoice-printing
enterprises that fully satisfy the conditions specified in Article 22 of this
Decree.
2. An invoice printing contract
shall be made in writing and must indicate the quantity, symbol and serial
number of the invoice, enclosed with the specimen invoice.
3. A printing enterprise which
itself prints invoices on order for goods and service sale shall obtain an
invoice printing decision from its head, which must have the contents specified
in Clause 2 of this Article.
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1. Invoices printed on order of
provincial-level Tax Departments shall be sold at prices on the principle that
prices can offset actual expenses. Directors of provincial-level Tax
Departments shall decide on invoice selling prices on this principle before
posting them. Tax offices at all levels may not collect any money in addition
to the posted price.
2. Invoices printed on order of
provincial-level Tax Departments may be sold only to organizations other than
enterprises which conduct business activities and to business households and
individuals with their establishments based in localities.
3. Invoices printed on order of
provincial-level Tax Departments shall be distributed to organizations other
than enterprises and to non-business households and individuals that sell goods
and services and need invoices for handing to their customers.
Article 11.
Issuance of invoices by business organizations and individuals
1. Before using invoices for
goods and service sale, business organizations and individuals shall make
invoice issuance notices.
2. An invoice issuance notice
contains the specimen invoice, date of use commencement, date of making the
notice and signature of a representative at law.
3. Specimen invoice is an
invoice printed with correct and full contents of an invoice copy to be handed
to a buyer which has a number consisting of a series of zeros and the word
'"specimen'".
4. An invoice issuance notice
shall be sent to the tax office of the locality where the invoice issuer is
based within 10 days after the notice is signed, and posted up right at the establishments
using invoices for goods and service sale throughout the invoice use duration.
5. In case of changes in the
notified contents, business organizations and individuals shall carry out new
issuance notification procedures under Clauses 2. 3 and 4 of this Article.
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1. Invoice issuance notices must
be made for invoices printed on order of provincial-level Tax Departments for
sale or distribution before first-time sale or distribution.
2. Contents of an issuance
notice and specimen invoice are specified in Clauses 2 and 3 of Article 11.
3. An invoice issuance notice
shall be sent to all provincial-level Tax Departments nationwide within 10
(ten) days from the date of its making and posted up right at establishments of
provincial-level Tax Departments throughout the invoice use duration. A
provincial-level Tax Department which has posted the invoice issuance notice on
the tax sector's website is not required to send this notice to another Tax
Department.
4. In case of a change in the
notified contents, provincial-level Tax Departments shall carry out new
issuance notification procedures under Clauses 2 and 3 of this Article.
Article 13.
Identification of invoices
1. Invoice printing and issuing
organizations and individuals shall print confidential identification signs in
their issued invoices for the identification of counterfeit invoices in the
course of their use.
2. Invoice printing and issuing
organizations and individuals shall give a written reply within 10 days after
receiving a request of a competent state agency for identification of the
legality of invoices.
Chapter
III
USE OF INVOICES
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1. Business organizations and
individuals may make out and hand invoices to goods and service buyers under
this Decree.
2. When making out an invoice,
business organizations and individuals shall fully and truthfully fill in it
based on actually arising operations.
3. An invoice shall be made out
in a number of originals to be handed to the buyer, kept by the seller and to
meet requirements of business activities. Invoice originals with the same
serial number must have the same contents.
4. In the course of using
invoices, business organizations and individuals that detect the loss of
invoices already or not yet made out shall report such loss to managing tax
offices for information and timely handling.
5. Business establishments
within the same accounting unit as provided in the Accounting Law shall use
invoices of the principal establishment.
Article 15.
Making out of invoices
1. When selling goods or
services, the seller shall make out an invoice with all the contents required
in this Decree.
2. invoices shall be made out
with serial numbers in ascending order. The Ministry of Finance shall specify
the order of making out invoices in cases in which different establishments
within the same accounting unit use invoices with the same name and symbol.
3. Date of making out an invoice
is a date on which the seller and buyer carry out procedures to acknowledge
that the ownership or use right over goods and services has been transferred.
In cases in which it is provided by law that the transfer of ownership or use
right lakes effect from the time of registration, the date of making out an
invoice is the date of delivery of goods.
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4. In case of via-phone or
online sale of goods or sale of goods or services to multiple consumers at a
time, when making out an invoice, the seller or buyer is not required to sign
the invoice under the Finance Ministry's regulations.
5. An e-invoice shall be
completely made out after the seller and buyer have signed for certifying that
a transactions has been conducted under the law on e-transactions.
6. The Ministry of Finance shall
specify the making out of invoices in other specific cases.
Article 16.
Sale of goods or services without making out invoices
1. Invoices are not required for
goods or services with a total payment of under VND 2(X).0()0. unless the buyer
so requests.
2. Sold goods and services
without invoices specified in Clause I of this Article shall be listed for
monitoring.
3. At the end of a day. the
business establishment shall make out a general invoice indicating the goods or
service sales on the total line of the list, sign and keep the counterfoil of
the original handed to the buyer and use other originals under regulations. The
buyer's name in this invoice shall be written as "retail without handover
of invoice."
Article 17.
Recovery of made-out invoices
1. When detecting errors in a
made-out invoice which is not yet handed to the buyer, the seller shall cross
out all the originals and keep
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2. When errors are detected in a
made-out invoice which has been handed to the buyer or when the bought goods or
services are returned or recalled at the request of either party, both parties
shall make a record of the recovery of the originals of the invoice containing
errors or invoice of the returned or recalled goods or services. The seller
shall keep this invoice.
An invoice recovery record must
indicate errors or reasons for recall or return of goods or services and
compensation agreements between the two parties (if any).
Article 18.
Disposal of invoices no longer in use
1. Organizations or individuals
that obtain tax offices' approval of cessation to use their lax identification
numbers shall cease using invoices the issuance of which has been notified but
which are not yet used.
2. Organizations or individuals
that issue replaceable invoices shall cease using the replaced invoice numbers
which are not yet used.
3. Managing tax offices shall
notify the termination of validity of invoices not yet made out and currently
used by business organizations or individuals that abscond or arbitrarily cease
business activities.
Article 19.
Authorization for making out invoices
1. Organizations or individuals
authorizing others to sell goods or services may authorize the latter to make
out invoices when selling goods or services.
2. The authorization for the
buyer or a third party to make out invoices complies with the Finance
Ministry's regulations.
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4. Authorizing organizations or
individuals shall take responsibility for the creation, issuance and use of
invoices under this Decree.
Article 20.
Buyers' use of invoices
1. Buyers may use lawful
invoices under law for evidencing their use right or ownership over goods or
services; enjoying sales promotion, post-sales promotion or lucky draws or
receiving damages under law. They may use such invoices for the accounting of
goods and service sale under the accounting law; tax declaration; registration
of use rights or ownership; and declaration and payment of state budget capital
under law. Invoices used for this purpose must contain information which helps
identify the buyer, except cases specified by the Ministry of Finance.
2. Invoices' made-out originals
handed to buyers which are used for the purposes specified in Clause I of this
Article shall be preserved under Article 26 of this Decree.
Chapter IV
RIGHTS AND OBLIGATIONS
AND ORGANIZATIONS AND INDIVIDUALS IN INVOICE MANAGEMENT AND USE
Article 21.
Rights and obligations of goods and service sellers
1. Goods and service sellers
may:
a/Create invoices for use if
they fully satisfy the conditions specified in this Decree;
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c/ Use lawful invoices for their
business activities;
d/ Refuse under law to provide
data on invoice printing, issuance and use to unauthorized organizations and
individuals;
e/ Initiate lawsuits against
organizations or individuals that infringe upon the rights to create, issue and
use lawful invoices.
2. Goods and service sellers are
obliged to:
a/ Manage invoice creation
activities under this Decree;
b/ Sign, when ordering the
printing of invoices, invoice printing-ordering contracts with qualified
printing establishments;
c/ Make and send invoice
issuance notices under regulations;
d/ Make out and hand invoices
when selling goods or services to customers, except cases specified in Article
16 of this Decree;
e/ Regularly inspect the use of
invoices and promptly prevent violations:
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Article 22.
Condition on and responsibilities of invoice-printing organizations
1. Condition:
An invoice-printing organization
must be an enterprise possessing a printing permit.
2. Responsibilities:
a/ To print invoices under
signed contracts; to refrain from outsourcing any or all of printing stages to
other printing organizations:
b/ To manage, preserve and
dispose of printing molds, printed blanks, printed invoices and defective
printed invoices as agreed between the two parties and provided by law:
c/ To liquidate printing
contracts with printing-ordering organizations or individuals and handle
printing molds and discarded printed invoices under the Finance Ministry's
regulations:
d/ To send biannual reports on
printing of invoices to managing tax offices.
Article 23.
Responsibilities of tax offices in invoice management
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a/ Inspect and examine the
creation, issuance and use of invoices nationwide:
b/ Publicize invoices already
issued, lost or no longer valid as notified.
2. Provincial-level Tax
Departments shall:
a/ Manage the creation and
issuance of invoices by organizations and individuals in localities:
b/ Manage the printing of
invoices by printing enterprises in localities:
c/ Order the printing of. and
issue, invoices for distribution or sale to entities under this Decree:
d/ Inspect and examine the
creation, issuance and use of invoices in localities.
3. District-level Tax
Departments shall:
a/ Examine the use of invoices
as decentralized:
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Article 24.
Responsibilities of goods and service buyers
1. When buying goods or
services, to request sellers to make out and hand invoices.
2. To provide accurate
information necessary for sellers to make out invoices.
3. To sign invoice originals
already fully filled in when directly buying goods, except cases specified by
the Ministry of Finance.
4. To use invoices for proper
purposes.
5. To provide information
indicated in
invoices to competent agencies upon request.
Article 25.
Handling of lost, burnt or damaged invoices by accounting units
1. Business organizations or
individuals that have their invoices lost, burnt or damaged shall make records
of such loss, burning or damage.
2. After making the records, the
organizations or individuals that have their invoices lost, burnt or damaged
shall declare in writing such loss, burning or damage to managing tax offices
within 5 (five) days after such loss, burning or damage occurs.
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Article 26.
Storage and preservation of invoices
1. E-invoices and self-printed
invoices which are not yet made out shall be stored on computers according to
information confidentiality regulations.
2. Invoices printed on order
which are not yet made out shall be stored and preserved in warehouses under
regulations on archive and preservation of valuable papers.
3. Invoices already made out by
accounting units shall be archived under regulations on custody and
preservation of accounting documents.
4. Invoices already made out by
organizations and individuals other than accounting units shall be preserved
like private assets of such organizations and individuals.
Article 27.
Destruction of invoices
1. Invoices printed on order
which are incorrect, superfluous or duplicate shall be destroyed within 30
(thirty) days after liquidating a contract to order invoice printing.
2. Organizations and individuals
with expired invoices shall destroy these invoices within 30 (thirty) days
after ceasing to use them or notifying the finding of lost invoices or the
expiration of invoices.
3. Organizations or individuals
that have self-printed invoices or e-invoices the issuance of which has been
notified shall, when no longer using them, destroy them within 30 (thirty) days
after they are no longer used.
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Invoices which are not yet made
out but serve as evidence in criminal or civil cases shall not be destroyed but
disposed of under law.
6. Accounting units' made-out
invoices shall be destroyed under the accounting law.
The destruction of invoices is
subject to approval of an invoice destruction council. The Ministry of Finance
shall specify the composition of this council and invoice destruction
procedures.
Chapter V
SANCTIONING OF
ADMINISTRATIVE VIOLATIONS RELATED TO INVOICES
Article 28.
Sanctioning of violations of regulations on self-printing of invoices and
creation of e-invoices
1. A fine of between VND one
million and VND 5 million shall be imposed for acts of self-printing invoices
or creating e-invoices without sufficient contents specified in Clause 3.
Article 4 of this Decree.
2. A Fine of between VND 2
million and VND 10 million shall be imposed for acts of self-printing invoices
or creating e-invoices while conditions specified in this Decree are not fully
satisfied.
3. A fine of between VND 20
million and VND 100 million shall be imposed for acts of self-printing
counterfeit invoices or creating counterfeit e-invoices and violators shall be
deprived of the right to self-print invoices or create e-invoices for 36
(thirty six) months after such acts are detected.
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Article 29.
Sanctioning of violations of regulations on ordering of invoice printing
1. A fine of between VND one
million and VND 5 million shall be imposed for acts of ordering the printing of
invoices without signing written contracts on the printing.
2. A fine of between VND 2
million and VND 10 million shall be imposed for acts of:
a/Failing to liquidate printing
contracts after invoice issuance notices are made;
b/Failing to destroy under
Article 27 of this Decree invoices printed on order which are no longer used
before their issuance.
3. A fine of between VND 3
million and VND 15 million shall be imposed for acts of signing printing
contracts with establishments which fail to fully satisfy the invoice-printing
conditions specified in Article 22 of this Decree.
4. A fine of between VND 4
million and VND 20 million shall be imposed for acts of failing to declare
under regulations the loss of invoices before notification of their issuance.
5. A fine of between VND 10
million and VND 50 million shall be imposed for acts of giving away or selling
invoices printed on order and not yet issued to other organizations or
individuals for use.
6. A fine of between VND 20
million and VND 100 million shall be imposed for acts of ordering the printing
of counterfeit invoices and a printing house shall be designated for invoice
printing for 36 (thirty) months after such act is detected.
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Article 30.
Sanctioning of violations of regulations on printing of invoices on order
1. A fine of between VND one
million and VND 5 million shall be imposed for acts of violating the Finance
Ministry's regulations on reporting on invoice printing.
2. A fine of between VND 2
million and VND 10 million shall be imposed for the following acts:
a/ Failing to liquidate printing
contracts when the printing-ordering party has completed issuance notification
procedures;
b/ Failing to destroy incorrectly
or superfluously printed products when liquidating printing contracts.
3. A fine of between VND 4
million and VND
20 million shall be imposed for acts of:
a/ Printing invoices without
fully satisfying the conditions specified in Article 22 of this Decree;
b/Failing to declare the loss of
invoices during printing them or before handing them to customers.
4. A fine of between VND 5
million and VND 25 million shall be imposed for acts of transferring any or all
of printing stages to other printing establishments.
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6. A fine of between VND 20
million and VND 100 million shall be imposed for acts of printing counterfeit
invoices and violators shall be suspended from printing for 36 (thirty six)
months after their acts are detected.
In addition to paying a fine,
violators of Clauses 5 and 6 of this Article shall destroy given, sold or
counterfeit invoices.
Article 31.
Sanctioning of violations of regulations on invoice purchase
1. A fine of between VND one
million and VND 5 million shall be imposed for acts of untruthfully declaring
conditions in order to be eligible for buying invoices issued by tax offices.
2. A fine of between VND 2
million and VND 10 million shall be imposed for acts of failing to destroy
expired bought invoices.
3. A fine of between VND 6
million and VND 30 million shall be imposed for acts of failing to declare the
loss of bought invoices.
4. A fine of between VND 10
million and VND 50 million shall be imposed for acts of giving away or selling
bought invoices not yet made out.
In addition to paying a fine,
violators of Clauses 2 and 4 of this Article shall destroy expired bought
invoices or bought invoices not yet made out.
Article 32.
Sanctioning of violations of regulations on invoice issuance
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a/ Making issuance notices with
insufficient contents;
b/ Failing to send or post up
invoice issuance notices under regulations.
2. A fine of between VND 4
million and VND 20 million shall be imposed for acts of failing to make invoice
issuance notices after invoices have been used.
In addition to paying a fine,
violators of this Article shall carry out invoice issuance procedures under
this Decree.
Article 33.
Sanctioning of violations of regulations on the use of invoices when selling
goods and services
1. A fine of between VND 200.000
and VND one million shall be imposed for acts of failing to fully fill in
pre-printed contents when making out invoices or filling in them in
contravention of Article 15 of this Decree.
2. A fine of between VND one
million and VND 5 million shall be imposed for acts of:
a/ Making out invoices without
handing them to buyers;
b/ Failing to make lists or make
out general invoices under Clauses 1 and 2. Article 16 of this Decree.
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a/ Failing to destroy under this
Decree issued invoices which are not yet made out or no longer valid;
b/ Failing to report under
regulations on invoices which have been used.
4. A fine of between VND 3
million and VND 15 million shall be imposed for acts of making out invoices
with serial numbers not in ascending order.
5. A fine of between VND 5
million and VND 20 million shall be imposed for acts of failing to make out
under this Decree invoices when selling goods or services valued at over VND
200.000 for buyers. At the same time, business organizations or individuals
shall make out and hand invoices to buyers.
6. A fine of between VND 5
million and VNI) 25 million shall be imposed for acts of:
a/ Making out invoices with different
contents in their copies;
b/ Failing to report on the loss
of issued invoices which are not yet made out or of made-out invoices which are
not yet handed to customers.
7. A fine of between VND 12
million and VND 60 million shall be imposed for acts of making out unlawful
invoices.
8. A fine of between VND 15
million and VND 75 million shall be imposed for acts of giving away or selling
issued invoices which are not yet made out.
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In addition to fine, violators
of Point a. Clause 3 of this Article shall destroy issued invoices which are
not yet made out or no longer valid.
Article 34.
Sanctioning of buyers" violations of regulations on invoice use
1. A fine of between VND one
million and VND 5 million shall be imposed for acts of losing made-out invoices
(copies to be handed to buyers) which serve as a basis for accounting, tax
declaration and budget capital payment.
2. A fine of between VND 10
million and VND 50 million shall be imposed for acts of using unlawful
invoices, except the case specified in Clause 3 of this Article.
3. A fine of between VND 20
million and VND 100 million shall be imposed for acts of using made-out false
invoices.
Article 35.
Principles and procedures for handling violations, extenuating and aggravating
circumstances, coercion, and time limit for enforcing sanctioning decisions
1. Principles for handling
violations, sanctioning procedures, extenuating and aggravating circumstances,
and statute of limitations for sanctioning administrative violations related to
invoices specified in this Decree comply with the Ordinance on Handling of
Administrative Violations.
2. The specific fine for an act
of violation involving no aggravating or extenuating circumstance is the
average level in the fine frame specified for such act. Such average level
shall be determined by halving the total of the minimum and maximum levels. For
an act of violation involving an aggravating or extenuating circumstance, an
increased or reduced average level will apply, which shall be determined by
halving the total of the minimum and average levels or the total of the maximum
and average levels. For an act of violation involving more than one aggravating
or extenuating circumstance, the maximum or minimum level will apply. I or an
act of violation involving both aggravating and extenuating circumstances, they
shall be offset against each other for the application of the fine frame on the
principle that one aggravating circumstance shall be offset against one
extenuating circumstance.
3. Organizations and individuals
that are sanctioned under this Decree shall comply with sanctioning decisions
within 10 days after receiving such decisions from competent agencies.
Sanctioned organizations and individuals that fail to voluntarily comply with
sanctioning decisions shall be coerced to comply with them under the Ordinance
on Handling of Administrative Violations.
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1. Tax administration agencies
at all levels and specialized finance inspection agencies may inspect and
examine organizations and individuals in observing this Decree.
2. Invoice-related inspection
and examination comply with the Finance Ministry's regulations.
Article 37.
Competence to sanction administrative violations related to invoices
1. The competence to sanction
administrative violations related to invoices complies with Articles 29, 30. 36
and 38 of the Ordinance on Handling of Administrative Violations.
2. Acts violating Articles 28
thru 34 which result in untruthful declaration causing reduction of the payable
tax amount or increase of the tax amount to be refunded or result in tax
evasion or fraud shall be sanctioned under the Law on Tax Administration.
3. For violations related to the
printing of counterfeit invoices which are subject to penal liability
examination, their dossiers shall be transferred to competent agencies for
initiation of criminal cases under law.
4. Procedure-conducting agencies
shall notify results of handling invoice-related violations to agencies that
have proposed them for penal liability examination.
5. When a sanctioning decision
is issued before detecting that the act of violation has criminal signs and the
statute of limitations for penal liability examination has not expired yet. the
person who has issued this decision shall cancel it and. within 3 days after
that, he/she shall transfer the dossier of the violation to a competent
criminal procedure-conducting agency.
Chapter VI
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Article 38.
Effect
This Decree takes effect on
January I, .2011, and replaces the Government's Decree No. 89/ 2002/ND-CP of
November 7. 2002. providing for the printing, issuance, use and management of
invoices.
Article 39.
Implementation guidance
The Ministry of Finance shall
guide the implementation of this Decree and coordinate with state agencies,
political organizations, sociopolitical organizations, social organizations
and socio-professional organizations in propagating, educating people about,
and mobilizing them to implement, or oversee the implementation of, this
Decree.
Article 40.
Implementation responsibility
Ministers, heads of
ministerial-level agencies, heads of government-attached agencies and
chairpersons of provincial-level People's Committees shall implement this
Decree.-
ON
BEHALF OF THE GOVERNMENT
PRIME MINISTER
Nguyen Tan Dung
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