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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 176/2016/TT-BTC
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Ha Noi, October 31, 2016
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CIRCULAR
AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF CIRCULAR
No. 10/2014/TT-BTC DATED JANUARY 17, 2014 BY THE MINISTRY OF FINANCE PROVIDING
GUIDANCE ON PENALTIES FOR ADMINISTRATIVE VIOLATIONS AGAINST REGULATIONS ON
INVOICES
Pursuant to the Law on
Actions against administrative violations No. 15/2012/QH13 dated June 20, 2012;
Pursuant to the Law on
Tax administration No. 78/2006/QH11 dated November 29, 2006 and the Law on
amendments to a number of articles of the Law on Tax administration No.
21/2012/QH13 dated November 20, 2012;
Pursuant to the Decree
No. 81/2013/NDD-CP dated July 19, 2013 by the Government detailing a number of
articles and measures for implementing the Law on Actions against
administrative violations;
Pursuant to the Decree
No. 51/2010/NDD-CP dated May 14, 2010 by the Government providing for goods or
service provision invoices; the Decree No. 04/2014/NDD-CP dated January 17,
2014 by the Government amending and supplementing a number of articles of the
Decree No. 51/2010/NDD-CP dated May 2010 by the Government providing for goods
or service provision invoices;
Pursuant to the Decree
No. 109/2013/NDD-CP dated September 24, 2013 by the Government on penalties for
administrative violations against regulations on management of charges, fees
and invoices; the Decree No. 49/2016/NDD-CP dated May 27, 2016 by the
Government amending and supplementing a number of articles of the Decree No.
109/2013/NDD-CP dated September 24, 2013 by the Government on penalties for
administrative violations against regulations on management of charges, fees and
invoices;
Pursuant to Decree No.
215/2013/NDD-CP dated December 23, 2013 by the Government defining the
functions, tasks, entitlements and organizational structure of the Ministry of
Finance;
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The Minister of
Finance hereby provides guidance on amendment and supplement to a number of
articles of the Circular No. 10/2014/TT-BTC dated January 17, 2014 by the
Ministry of Finance on penalties for administrative violations against
regulations on invoices as follows:
Article 1. Amendments
and supplements to a number of articles of Circular No. 10/2014/TT-BTC dated
January 17, 2014 by the Ministry of Finance providing guidance on penalties for
administrative violations against regulations on invoices:
1. Amendments and
supplements to clause 1 and clause 6 and amendment of clause 2a to Article 7:
“1.
Ordering of invoice printing without signing written contracts.
a) A
fine of from VND 500,000 to VND 1,500,000 shall be imposed on both the customers
and the printers of invoices for the ordering of invoice printing without
signing written contracts or any invoice-printing organization that prints
invoices itself without an invoice-printing decision issued by its Head as
prescribed in regulations.
The
invoice-printing contract shall be presented in writing in accordance with
provisions of the Civil Code, the decision on printing an invoice itself by any
printing organization shall be presented in printing and shall contain
sufficiently the contents specified in the Circulars of the Ministry of Finance
regarding goods or service provision invoices.
b) If
the invoice order has been concluded in a contract but the printing contract
does not contain sufficiently the required contents or the invoice-printing
organization has signed a decision on self-printing of invoices but such
decision does not contain sufficiently the contents specified in the Circulars
of the Ministry of Finance regarding goods and service provision invoices, then:
b.1) A
warning shall be imposed in the case that the customer and the printer of
invoices have signed the annexes of the contract to supplement the contents or
the invoice-printing organization which printed the ordered invoices itself has
signed a decision to supplement the contents before the tax agency declares the
inspection decision.
b.2) A
fine of at least VND 500,000 shall be imposed in the case where the
invoice-printing customer and printer fails to sign the annexes of the contract
to supplement the contents or the invoice-printing organization fails to sign a
decision to supplement the contents. Concurrently, the invoice-printing
customer shall supplement the contents of the contract.”
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“6.
Remedial measures: organizations and individuals committing violations against
provisions of clause 2a, clause 4 and clause 5 of this Article shall destroy
the invoices which are printed by order unconformably to law.”
2.
Clause 1a is added to Article 10 as follows:
“1a. A
fine of from VND 500,000 to VND 1,500,000 shall be imposed on any of the
following acts:
a) Submitting
notification of modification of contents of the notice of invoice issuance to
supervisory tax authority or submitting the list of unused invoices to the tax
agency of the place where the enterprise moves to (applicable to cases where
the enterprise’s office moves to another place causing the change of
supervisory tax authority) form the 11th date after the date of use
of the invoices at the new address.
b) Using
invoices whose issuance have been notified the tax agency but effective date
has not come (05 days from the date of notification of issuance).”
3.
Point c is added to clause 1 Article 10 as follows:
“1. A fine of from VND 2,000,000 to VND 4,000,000 shall be imposed on any of the following
acts:
a)
Making issuance notice with insufficient contents according to regulations,
discovered by the tax agencies and noticed in writing to organizations and/or
individuals for amendments and issuing invoices to customers when the
supplements to the contents have not been added.
In case
of having a mitigating circumstance, a minimum fine of VND 2,000,000 shall be
imposed.
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The
posting of invoice-issuing notice shall comply with the guidance in the
Circular of the Ministry of Finance regarding goods and service provision
invoices.
In case
of having a mitigating circumstance, a minimum fine of VND 2,000,000 shall be
imposed.
c)
Submitting notification of modification of contents of the notice of invoice
issuance to supervisory tax authority or submitting the list of unused invoices
to the tax agency of the place where the enterprise moves to (applicable to
cases where the enterprise’s office moves to another place causing the change
of supervisory tax authority) from the 21st date after the date of
use of the invoices at the new address.”
4.
Point g is added to clause 3 Article 11 as follows:
“g) Causing the loss,
fire or damage of issued invoices which have not been used or have been used
(the customer's sheet) but have not been received by the customer yet when the
time of reserve has not come or the invoices were used according to the retail
list of the goods and/or service; except for cases of loss, fire or damage of
invoices due to natural disasters, conflagrations or surprising or force
majeure events where the pecuniary penalties shall not be imposed.
For case
of loss, fire or damage of a used invoice (the customer’s sheet), the buyer and
the seller shall file a record of the case. If the seller has declared and paid
taxes and has contracts and documents to prove the sale of goods/service and
eligible for a mitigating circumstances, then the seller shall be subject to
the minimum fine of the fine bracket; if such seller is eligible for two
mitigating circumstances or more, then he/she shall be subject to a warning.
The
loss, fire or damage of invoices, excluding the customer’s sheet, during the
retention period shall be handled according to law on accounting.
If the
seller found the lost invoice (the customer’s sheet) and the tax agency has not
issued a decision on penalty, then the seller shall not be imposed a pecuniary penalty.
If the
seller caused the lost, fire or damage of sheets of an invoice which was used
improperly and has been annulled (the seller has used another invoice to
replace the invoice with was used improperly and annulled), then the seller
shall be imposed a warning.
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For case
of loss, fire or damage of the used invoice (the customer’s sheet) that is
related to a third party or a third party hired by the seller, then the seller
shall be imposed penalties according to regulations in this point."
5.
Point a Clause 4 Article 11 is annulled and clause 4 Article 11 is amended as
follows:
“4. A fine of from VND
10,000,000 to VND 20,000,000 shall be imposed on the failure to give an invoice
for selling goods/service which has a value of VND 200,000 or more to the buyer
according to regulations. In conjunction with being sanctioned,
business organizations and/or individuals shall give the invoice to the buyer.”
6.
Clause 1 Article 12 is amended as follows:
“1. A
fine of from VND 4,000,000 to VND 8,000,000 shall be imposed on the causing of
the loss, fire or damage of the used an invoiced (the customer’s sheet) for
accounting, declaring tax and repaying the budget capital; except for cases of
loss, fire or damage of the invoice due to natural disasters, conflagrations or
surprising or force majeure events where the pecuniary penalties shall not be
imposed.
For case
of loss, fire or damage of a used invoice (the customer’s sheet), the buyer and
the seller shall file a record of the case. If the seller has declared and paid
taxes and has contracts and documents to prove the sale of goods/service and
eligible for a mitigating circumstances, then the seller shall be subject to
the minimum fine of the fine bracket; if such seller is eligible for two
mitigating circumstances or more, then he/she shall be subject to a warning.
If
the buyer found the lost invoice and reports
the event to the tax agency before it issues the decision on penalty, then
the buyer shall not be subject to a pecuniary penalty.
If in
the same time the organization/individual notified its loss of many invoices to
the tax agency but the tax agency has sufficient proof that such
organization/individual combined multiple times of losing invoices to report to
the tax agency, then fines shall be imposed on each time of loss of the
invoice.
For case
of loss, fire or damage of the used invoice (the customer’s sheet) that is
related to a third party or a third party hired by the buyer, then the buyer
shall be imposed penalties according to regulations in this clause."
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7.
Clause 1 and clause 2 are amended and clause 4 is added to Article 13 as
follows:
“1. A
fine of from VND 200,000 to VND 1,000,000 shall be imposed on the formulating
and sending notices/reports with unconformable contents to tax agencies, except
for notices of invoice
issuance.
If the
organization/individual found the fault by itself and sends a conformable
replacing notice/report to the tax agency before the issuance of a Tax
inspection decision by a tax agency or a competent authority, then such
organization/individual shall not be imposed the pecuniary penalty.
2.
For violations against regulations on
submission of notices/reports to tax agencies, excluding notices of invoice issuance:
a) A
warning shall be imposed on the submission of notices/reports to tax agencies
in the 1st date to the 10th date as from the deadline
prescribed, not applicable to notices of invoice issuance.
b) A
fine of from VND 2,000,000 to VND 4,000,000 shall be imposed on the submission
of notices/reports to tax agencies after the 10th date from the
deadline prescribed, not applicable to notices of invoice
issuance.
3.
A fine of from VND 4,000,000 to VND 8,000,000
shall be imposed on the failure to submit notices/reports to tax agencies. The
failure to submit notices/reports to tax agencies shall be defined for the
submission after the 20th date from the deadline prescribed, not applicable to notices of invoice issuance.
4.
Remedial measures: Any organization/individual committing violations against
regulations in clause 1 of this Article shall formulate and resend notices and
reports according to regulations.”
Article 2.
Effect
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2. Other provisions pertaining to penalties for administrative violations against regulations on invoices guided in this Circular
shall be conformable to the Law on
Actions against administrative violations and
the Circular No. 10/2014/TT-BTC dated January 17, 2014 by the Ministry of Finance and
relevant documents.
Article 3.
Implementation
1. Tax agencies of all levels shall disseminate and guide business and
non-business organizations and
individuals and customers shall comply with
the guidance in this Circular and conduct inspection and handle violations of
organizations and individuals using the invoices to ensure the consistency of
the domain and conformity to law.
2. Organizations and individuals performing activities related
to the printing, issuance and use of invoices shall comply with the guidance in
this Circular.
Difficulties that
arise during the implementation of this Circular should be reported to the
Ministry of Finance for solution./.
P.P. THE MINISTER
THE DEPUTY MINISTER
Do Hoang Anh Tuan
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