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MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No:
10/2014/TT-BTC
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Hanoi,
January 17, 2014
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CIRCULAR
GUIDING THE SANCTIONING OF ADMINISTRATIVE VIOLATIONS ON
INVOICES
Pursuant to Law No. 15/2012/QH13 dated June
20, 2012 on the Handling of Administrative Violations;
Pursuant to the Law No.78/2006/QH11 dated
November 29, 2006 on Tax Administration and the Law on amendment and
supplementation of a number of articles of the Law No. 21/2012/QH13 dated
November 20, 2012 on Tax Administration;
Pursuant to Decree No.81/2013/ND-CP dated
July 19, 2013 of the Government, detailing a number of articles and measures to
implement the Law on Handling of Administrative Violations;
Pursuant to Decree No.51/2010/ND-CP dated May
14, 2010 of the Government stipulating invoices for goods sales and service
provision;
Pursuant to Decree No.109/2013/ND-CP dated
September 24, 2013 of the Government stipulating the handling of administrative
violations in the field of price management, charges, fees and invoices;
Pursuant to Decree No.118/2008/ND-CP dated
November 27, 2008 of the Government defining the functions, tasks, powers and
organizational structure of the Ministry of Finance;
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The Minister of Finance guides the
implementation of the sanctioning of administrative violations on invoices as
follows:
Chapter I
GENERAL PROVISIONS
Article 1. Scope of
regulation
This Circular details acts of administrative
violations of invoices, forms and rates of sanctions, remedial measures for
every single act of administrative violation on invoice as regulated under
Decree No.109/ND-CP dated September 24, 2013 of the Government stipulating the
sanctioning of administrative violations in the field of management on prices,
charges, fees and invoices.
Article 2. Subjects of
application
This Circular applies to the following subjects:
1. Organizations and individuals that have acts
of administrative violations in the field of invoices.
2. Organizations and individuals that have
competence in sanctioning of administrative violations of invoices in
accordance with legal provisions.
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Article 3. Sanctioning
principals and forms of administrative violations on invoices
1. All administrative violations on invoices are
detected, timely prevented and must be strictly handled. All consequences of
the administrative violations of invoices caused must be overcome in compliance
with legal provisions.
2. The handling of administrative violations on
invoices will be conducted quickly, timely, publicly, frankly, unprejudiced,
complied with competence, ensured the fairness and complied with legal
provisions.
3. The handling of administrative violations on
invoices must be based on characteristics, levels, consequences of violations,
violators, mitigating circumstances and aggravating circumstances.
4. Organizations and individuals will only be
sanctioned against their administrative violations on invoices when having acts
of administrative violations on invoices as prescribed.
5. An act of administrative violation on invoice
will be sanctioned only once.
6. Many persons concurrently commit an act of
administrative violation on invoice then each violator will be sanctioned
against such act.
7. One person commits many acts of
administrative violations on invoices or commits administrative violations on
invoices many times will be sanctioned against each act of violation.
8. Competent persons in sanctioning of
administrative violations on invoices will be responsible for proving acts of
administrative violations on invoices of organizations and individuals.
Sanctioned organizations and individuals have their rights to prove that they
do not commit administrative violations themselves or through their legal
representatives.
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Rates of fines applied to acts of violations as
regulated under this Circular are rates of fines for organizations. Rates of
fines for individuals will be 1/2 (a half) rates of fines for organizations.
For tax payers that are households, rates of fines for individuals will be
applied.
10. Forms of sanctions of administrative
violations on invoices will comprise:
a) A warning will be applied to acts of
violations on invoices which do not cause serious consequences, with mitigating
circumstances.
b) A fine, the maximum fine for organizations
committing acts of violations on invoices is 50 million dong;
In addition to above-mentioned forms of
sanctions, a number of acts of violations on invoices prescribed in Articles 6,
7, 8, 9, 10 and 11 of this Circular, additional forms of sanctions and remedial
measures will also be applied.
When imposing fines on acts of violations
pertaining to invoices, the specific rate of fine for an act without aggravating
circumstance or mitigating circumstance will be the average rate of the fine
frame prescribed for such acts. The average rate of the fine frame will be
defined by dividing the total of the minimum rate and the maximum rate into
halves.
Where there is an aggravating or mitigating
circumstance, the increased average rate or the reduced average rate will be
applied. The increased average rate will be defined by dividing the total of
maximum rate and minimum rate into halves. The reduced average rate will be
defined by dividing the total of minimum rate and average rate into halves.
Where there are two aggravating circumstances or
more, the maximum rate of the fine frame will be applied. Where there are two
mitigating circumstances or more, the minimum rate of the fine frame will be
applied.
Where there are aggravating circumstances and
mitigating circumstances then the compensation will be based on the principle
that one aggravating circumstance minus one mitigating circumstance.
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Article 4. Mitigating
circumstances and aggravating circumstances
Mitigating circumstances and aggravating
circumstances will comply with provisions under Article 9 and Article 10 of the
Law on handling of administrative violations.
Article 5. Statute of
limitations for sanctioning
1. The statute of limitations for sanctioning
administrative violations in the field of invoices shall be one year.
. For administrative violations on invoices
causing tax evasion, tax fraud, late payment of tax, failing to declare tax
obligations then statute of limitations for sanctioning in accordance with
legal provisions on tax is 5 years.
2. Time for calculating the statute of
limitations for sanctioning administrative violations on invoices prescribed in
clause 1 of this Article will be counted as follows:
For administrative violations on invoices with
expired statute of limitations will be calculated from the time of terminating
acts of violations;
For administrative violations on invoices which
are being conducted then the statute of limitations will be calculated from the
time of discovering acts of violations.
3. Where the sanctioning of administrative violations
on invoices against individuals are given by agencies conducting legal
proceedings then the statute of limitations will be applied in compliance with
clause 1 and clause 2 of this Article. Time for agencies conducting legal
proceedings to carry out the acceptance and the consideration will be counted
into the statute of limitations for sanctioning administrative violations.
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5. The time limit shall not be deemed to be
administratively sanctioned in term of invoices.
Organizations and individuals being imposed with
administrative sanctions against invoices will be considered that
administrative violations have not been sanctioned yet , if within 06 months
from the date of completely serving warning decisions or 01 years from the date
of completely serving the sanctioning decisions on administrative violations on
invoices under the form of fines (dates of fulfilling the obligations and
requirements stated in sanctioning decisions or dates that sanctioning
decisions are enforced) or from the expired dates of the sanctioning decisions
on administrative violations without recidivism.
Chapter II
ACTS OF VIOLATIONS,
FORMS OF SANCTIONS AND REMEDIAL MEASURES IN TERMS OF INVOICES
Article 6. Acts of violating
provisions on self-printing and creating e-invoices
1. Sanctions against acts of self-printing
invoices and creating e-invoices without sufficient contents as prescribed.
a) Compulsory contents must be true on self-printed
invoices and e-invoices are notations of invoices, notations of prescribed
invoices and numbers of invoices.
A fine of between 2,000,000 and 4,000,000 VND
will be imposed on acts of self-printing invoices or creating e-invoices which
do not have sufficient compulsorily-true contents as mentioned above.
b) In cases of self-printing invoices or
creating e-invoices ensured compulsory contents as above-prescribed but there
are lack of or incorrectness of other contents (except cases that invoices are
not required to have sufficient contents as guided by the Ministry of Finance)
then:
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b.2) A fine at a minimum rate of 2,000,000 VND
of the fine frame will be imposed if insufficient or incorrect contents on an
invoice are not supplemented but ensured a complete reflection of economic
professions incurred.
b.3) A fine of between 2,000,000 VND and
4,000,000 VND will be imposed if insufficient or incorrect information on an
invoice does not prejudice payable tax amounts.
2. A fine of between 4,000,000 and 8,000,000 VND
will be imposed on one of following acts:
a) Self-printing invoices or creating e-invoices
when there are insufficient conditions as prescribed;
Conditions for self-printing invoices and
creating e-invoices will comply with guidance under the Circular of the
Ministry of Finance regarding invoices for selling goods and providing services
and the Circular of the Ministry of Finance regarding the creation of
e-invoices for selling goods and providing services.
b) Providing software for self-printing invoices
without ensuring principles as prescribed or printed invoices do not satisfy
sufficient contents as prescribed.
Principles of ensuring for self-printed invoices
will comply with guidance under the Circular of the Ministry of Finance
regarding invoices for selling goods and providing services.
3. A fine of between 2,000,000 and 50,000,000
VND will be imposed on acts of self-printing counterfeit invoices (except for
cases of determining that errors are subject to invoice self-printing software)
and acts of creating counterfeit e-invoices.
A counterfeit invoice is an invoice self-printed
or created like an issued invoice of another organization or individual or
printed, created with the identical serial number of the same sign of an
invoice.
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4. Additional sanctioning forms: Organizations
and individuals committing provisions under clause 3 of this Article will be
sanctioned by temporary suspension of their rights to have self-printed
invoices or to create e-invoices from 01 month to 03 months, since the
effective dates of the sanctioning decisions.
5. Remedial measures: Organizations and
individuals committing provisions under clause 1, point a of clause 2 and
clause 3 of this Article will have to destroy invoices printed or created
without compliance with legal provisions.
Article 7. Acts of violating
provisions on ordering of invoice printing
1. Act of ordering of invoice printing without
signing written contracts.
a) A fine of between 2,000,000 VND and 4,000,000
VND will be imposed on both of the customer and the printer of invoices for the
act of ordering of invoice printing without signing written contracts or the
organizational printer of invoices printing invoices themselves without a
printing decision of invoices issued by its Leader as prescribed. The invoice
printing contract will be presented in writing in accordance with the Civil
Code, the decision on printing invoices themselves by the organizational
printer must be presented in writing and has sufficient contents as regulated
under the Circular of the Ministry of Finance on invoices for selling goods and
providing services.
b) Where the invoice ordering has a written
printing contract signed but the printing contact has insufficient contents or
the organizational printer of invoices has signed a decision on self-printing
of invoices but the self-printing of invoices has insufficient contents as
regulated under the Circular of the Ministry of Finance on invoices for selling
goods and providing services.
b.1) A warning will be imposed in the case that
the customer and the printer of invoices has signed annexes of the contract to
supplement insufficient contents, the organizational printer of self-printing
invoices has signed decision to supplement insufficient contetns before the tax
agency notifies its examination or inspection decision.
b.2) A fine at the minimum rate of the fine
frame is 2,000,000 VND for the case that the customer and the printer of
invoices do not sign annexes to suppliment insufficient contents, the
organizational printer of invoices does not sign a decision to supplement
insufficient contents. Concurrently, the customer and the printer of invoices
must supplement sufficient contents of their contract.
2. A fine of between 4,000,000 and 8,000,000 VND
will be imposed on one of following acts:
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b) No cancellation of ordered printing invoices
which have not been issued but no longer to be used as prescribed.
3. For the act of false declaration in
accordance with provisions on losing of invoices before the notification on
issuance:
a) No sanction will be imposed if the loss, fire
or damage of the invoice, before the notification on issuance, is declared to
the tax agency within 5 days since the date of the loss, fire or damage of the
invoice.
b) A warning will be imposed if the loss, fire
or damage of the invoice before the notification on issuance is declared to the
tax agency from the 6th day to the 10th day since the date of loss, fire or
damage of the invoice and there is a mitigating circumstance; In case there is
non of mitigating circumstance, a sanction will be imposed at the minimum rate
of the fine frame.
c) A fine of between VND 6,000,000 and VND
18,000,000 will be imposed if the loss, fire or damage of the invoice, before
the notification on issuance is declared to the tax agency after the 10th
day since the date of the loss, fire or damage of the invoice.
4. A fine of between VND 15,000,000 and VND
45,000,000 will be imposed on act of giving, selling printed invoices which
have not been issued to other organizations or individuals.
5. A fine of between VND 20,000,000 and VND
50,000,000 will be imposed on act of ordering counterfeit invoice printing.
6. Remedial measures: Organizations and
individuals violate provisions under clause 4 and clause 5 of this Article will
have to destroy ordered-printing invoices which do not comply with provisions.
Article 8. Acts of violating
provisions on printing of ordered invoices
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Reports on invoice printing will comply with
provisions under Decree of the Government and Circular of the Ministry of
Finance regarding invoices for selling goods and providing services.
a) A warning for the act of delayed reporting on
the invoice printing after 5 days, since the expired date of the reporting.
b) A warning for the act of delayed reporting on
the invoice printing from the 6th day to the end of the 10th day, since the
expired date of the reporting and there is a mitigating circumstance; In case
there is non of mitigating circumstance, a fine of VND 2,000,000 will be
imposed at the minimum rate of the fine frame.
c) A fine of between VND 2,000,000 and 4,000,000
will be imposed on the act of delayed reporting on the invoice printing after
the 10th day since the expired date of the reporting.
2. A fine of between 4,000,000 and 8,000,000 VND
will be imposed on one of following acts:
a) No liquidation of the printing contract if
the time limit for liquidation of the contract as stipulated in the printing
contract is expired or the time for ending the contract when the customer has
completed procedures to announce the issuance of invoices in the case that the
time limit for contract liquidation is not prescribed in the printing contract.
b) No cancellation of invoices which are falsely
or redundantly printed when conducting the liquidation of the printing
contract.
3. A fine of between VND 6,000,000 and VND
18,000,000 will be imposed on one of following acts:
a) Printing ordered invoices when precribed
conditions are not satisfied.
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b) No declaration on the loss of invoices during
the printing or before the delivery to the customer.
4. A fine of between VND 10,000,000 and VND
20,000,000 will be imposed on the act of transfering whole or any stage of the
invoice printing contract to other printer.
Where the organizational printers of ordered
invoices transfer the stage of printing films (print-out) to other printers,
fines will be imposed at the minimum sanction rates of the fine frame.
5. A fine of between VND 15,000,000 and VND
45,000,000 will be imposed on the act of giving, selling ordered invoices for
printing of these customers to other customers.
6. A fine of between VND 20,000,000 and VND
50,000,000 will be imposed on act of printing counterfeit invoices.
7. Additional sanctioning forms: Organizations
and individuals violating provisions under clause 6 of this Article will be
sanctioned by temporary suspension of printing invoices for a period of between
01 month and 03 months, since the effective dates of the sanctioning decisions.
8. Remedial measures: Organizations and individuals
violating provisions under clause 5 and clause 6 of this Article will have to
destroy sold invoices, given invoices or counterfeit invoices.
Article 9. Acts of violating
provisions on sales and purchases of invoices
1. A fine of between VND 2,000,000 and VND
4,000,000 will be imposed on the act of failing to cancel purchased invoices
which were expired.
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The time limit for declaration on the loss, fire
or damage of invoices will comply with provisions under Decree of the
Government and Circular of the Ministry of Finance regarding invoices for
selling goods and providing services.
a) No sanction is imposed if the loss, fire or
damage of the purchased invoices which have not been used, must be declared
with the competent tax agency within 05 days, since the date of the loss, fire
or damage of the invoice.
b) A warning will be imposed if the loss, fire
or damage of purchased invoices which have not been used, is declared to the
competent tax agency from the 6th day to the 10th day,
since the date of the loss, fire or damage of invoices and there is a
mitigating circumstance;
In case of no any mitigating circumstance, a
minimum fine of VND 6,000,000 will be imposed.
c) A fine of between VND 6,000,000 and VND
8,000,000 will be imposed if the loss, fire or damage of purchased invoices
which have not been used, is declared to the competent tax agency after the 10th
day since the date of the loss, fire or damage of the invoices.
3. A fine of between VND 20,000,000 and VND
50,000,000 will be imposed on the act of selling, giving purchased invoices
which have not been used.
4. Remedial measures: Organizations and
individuals violating provisions under clause 1 and clause 3 of this Article
will have to destroy purchased invoices which were expired; and purchased
invoiced which have not been used.
Article 10. Acts of
violating provisions on the issuance of invoices
1. A fine of between VND 2,000,000 and VND
4,000,000 will be imposed on one of following acts:
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In case of having a mitigating circumstance, a
minimum fine of VND 2,000,000 will be imposed.
b) Failing to post up Invoice Issuance Notices
in accordance with provisions.
The posting of Invoice Issuance Notices will
comply with guidance under the Circular of the Ministry of Finance regarding
invoices for selling goods and providing services.
In case of having a mitigating circumstance, a
minimum fine of VND 2,000,000 will be imposed.
2. For the act of failing to make Invoice
Issuance Notices before invoices are put into use:
a) Where organizations or individuals proving
their Invoice Issuance Notices have been sent to the competent tax agencies
before their invoices are put into use, but the competent tax agencies do not
receive such notices due to loss then such organizations or individuals will
not be sanctioned.
b) A fine of VND 6,000,000 will be imposed on
the act of failing to make Invoice Issuance Notices before invoices are put
into use, if such invoices are associated with incurred economic techniques
which have been declared and paid taxes as prescribed.
c) A fine of between VND 6,000,000 and VND
18,000,000 will be imposed on the act of failing to make Invoice Issuance
Notices before invoices are put into use, if such invoices are associated with
incurred economic techniques which have been declared and paid taxes as
prescribed. The sellers must commit to declare and pay taxes for invoices made
in this case.
Where the buyers have acts of violation as
prescribed in point a, point b and point c of this Clause but complied with the
Sanctioning Decisions, the sellers are entitled to use invoices for declaring,
deducting and taking into accounts expenses as prescribed.
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3. Remedial measures: Organizations and
individuals violating provisions of this Clause will have to conduct procedures
to issue invoices as prescribed
Article 11. Acts violating
provisions on the use of invoices in goods sale and service provision
1. For acts of failing to write enough
compulsory contents on invoices as prescribed, except cases of invoices which
are unneccessary writing enough contents according to guidance of the Ministry
of Finance:
a) A warning will be imposed on the act of
failing to write enough compulsory contents as prescribed, except cases of
invoices which are unnecessary writing enough contents according to guidance of
the Ministry of Finance, if such contents do not affect the determination of
tax obligations and there is a mitigating circumstance.
Where organizations or individuals have issued
invoices but not enough compulsory contents as prescribed , discovered and
issued new invoices themselves to amend or supplement compulsory contents as
prescribed, then no sanction will be imposed.
b) A fine of between VND 200,000 and VND
1,000,000 will be imposed on the act of failing to write enough compulsory
contents on invoices as prescribed, except cases of invoices which are
unneccessary writing enough contents according to guidance of the Ministry of
Finance.
2. A fine of between VND 2,000,000 and VND
4,000,000 will be imposed on the act of failing to destroy or to destroy
improperly invoices issued but no longer be valid as prescribed.
The destroying of invoices of organizations and
individuals will comply with guidance under the Circular of the Ministry of
Finance regarding invoices for selling goods and providing services.
3. A fine of between VND 4,000,000 and VND
8,000,000 will be imposed on one of following acts:
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The time for making invoices will comply with
guidance under the Circular of the Ministry of Finance regarding invoices for
selling goods and providing services.
a.1) A warning will be imposed if the making of
invoices do not comply with provisions on the time, causing a delay in
performing tax obligations and there is a mitigating circumstance. In case of
no any mitigating circumstance, a minimum fine of the fine frame will be
imposed.
For example: C company delivered goods to their
customer on 01 March 2014 (based on the Warehouse Dispatch of the C company),
but until 03 March 2014, the C company made the invoice for their customer. The
making invoice as mentioned above does not comply with provisions on the time,
but the C company has declared and paid taxes within the taxable period of
March 2014, the C company will be imposed with a fine of VND 4,000,000 (because
of no mitigating circumstance).
a.2) A fine of between VND 4,000,000 and VND
8,000,000 will be imposed on the act of making invoices which do not comply
with provisions on the time as prescribed.
b) Making invoices out with serial numbers not
in ascending order.
Invoices made in an ascending order will comply
with guidance under the Circular of the Ministry of Finance regarding invoices
for goods sales and service provision.
b.1) A warning will be imposed if the making of
invoices are carried out continuously according to the ascending order but in
different books (the book with bigger serial numbers is firstly used),
organizations or individuals have destroyed (not using) the book with smaller
serial numbers after discovering.
For example: The X company has many sales
establishments: The X company divided printed invoice books out to its sales
establishments. The Y store under the X company received 02 invoice books (the
first book has numbers from 501 to 550 and the second book has numbers from 551
to 600). The shopkeepers of the Y store have used the second book first
(invoices were made continuously according to the ascending order). After using
a number of invoices, the Y store discovered its wrong use of invoice book but
it continued using the second book until the end and cancelled (did not use)
the first book.
b.2) A fine of between VND 4,000,000 and VND
8,000,000 will be imposed on the act of using invoices not in ascending order
as prescribed.
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c.1) A warning will be imposed if the date
stated on the used invoice is earlier than the date of buying such invoice from
the competent tax agency but the organization or the individual declared and
paid taxes on the tax declaration period exactly on the date stated on the used
invoice.
For an example: A contractor bought invoices
printed on order on 1 April 2014 by the B Tax Department but when issuing the
invoice for the A contractor, the date stated on the invoice is 28 March 2014.
The A contractor has declared and paid taxes for the above-mentioned invoice
during the tax declaration period of March 2014 and then the A contractor would
be imposed with a warning.
c.2) A fine of between VND 4,000,000 and VND
8,000,000 will be imposed on other acts of writing dates on issued invoices
earlier than the date of buying such invoices from the competent tax agency.
d) Making invoices out but do not deliver to
buyers, except cases in which invoices stated clearly that buyers do not get
invoices or invoices are made according to the list;
dd) Failing to make the list or failing to make
the general invoices in accordance with legal provisions on invoices for
selling goods and providing services;
e) Making false invoices out in accordance with
legal provisions on invoices for selling goods and providing services and
delivered to buyers or declared taxes.
e.1) A warning will be imposed if the making of
false invoices as prescried and delivered to the buyer or declared taxes, the
buyer and the seller discover the making of false invoices and correct invoices
are issued again as prescribed before the competent tax agency notify its
inspection or examination decision and without prejudice to the determination
of tax obligations.
e.2) A fine of between VND 4,000,000 and VND
8,000,000 will be imposed on the other acts of making false invoices as
prescribed.
4. A fine of between VND 10,000,000 and VND
20,000,000 will be imposed on one of following acts:
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Where the buyer finds out the lost invoice (the
customer’s sheet) when the competent tax has not released its sanctioning
decision yet then the buyer will not be fined.
Where the buyer causes the loss, fire or damage
of invoice sheets which have been used improperly and cancelled (the buyer has
used another invoice to replace the invoice which have been used improperly and
cancelled) then the buyer will be imposed with a warning.
Where in the same time, an organization or an
individual notifies its loss of many invoices to the competent tax agency but
the competent tax agency has sufficient proof to determine that such
organization or individual combines many times of losing invoices for reporting
to the competent tax agency, then fine will be imposed on each time of losing
invoice.
Where the loss, fire or damage of used invoice
(the customer’s sheet) is associated with a third party or a third party hired
by the buyer, then the buyer will be sanctioned in accordance with legal
provisions under this point.
b) Failing to give an invoice for selling goods
or providing services which has an amount of VND 200,000 or more to the buyer
as prescribed. In conjunction with being sanctioned, the organization or the
individual will have to give invoice to the buyer.
5. A fine of between VND 20,000,000 and VND
50,000,000 will be imposed on the act of using invoices illegally (except acts
violating provisions under Clause 2, Article 10 of this Circular) or the act of
using illegal invoices (except acts violating provisions under Clause 1 of this
Article).
Using invoices illegally or using illegal
invoices and other cases determined as using invoices illegally or using
illegal invoices will comply with provisions under the Decree of the Government
and the Circular of the Ministry of Finance regarding invoices for selling
goods and providing services.
6. Remedial measures: Organizations and
individuals violating provisions under Clause 2 of this Article will also have
to destroy issued invoices which have not been used or no longer valid.
Article 12. Acts of
violating provisions on use of invoices of buyers
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Where the buyer finds out the lost invoice and
reports to the competent tax agency before the competent tax agency issues its
sanctioning decision, then the buyer will not be sanctioned with a fine.
Where in the same time, an organization or an
individual notifies its loss of many invoices to the competent tax agency but
the competent tax agency has sufficient proof to determine that such
organization or individual combines many times of losing invoices for reporting
to the competent tax agency, then fine will be imposed on each time of losing
invoice.
Where the loss, fire or damage of used invoice
(the customer’s sheet) is associated with a third party or a third party hired
by the buyer, then the buyer will be sanctioned in accordance with legal
provisions under this Clause.
In case of loss, fire or damage of the used
invoice (the customer’s sheet) during the time of reserve, a sanction will be
imposed in accordance with legal provisions on accounting.
2. A fine of between VND 20,000,000 and VND
50,000,000 will be imposed on the act of using illegal invoices (except acts
violating provisions under Clause 2, Article 10 of this Circular) or the act of
using invoices illegally (except acts violating provisions under Clause 1 of
this Article).
Using illegal invoices or using invoices
illegally and other specific cases determined as using invoices illegally or
using illegal invoices will comply with provisions under the Decree of the
Government and the Circular of the Ministry of Finance regarding invoices for
selling goods and providing services.
Article 13. Acts of
violating provisions on using, sending notices and reports (except the Invoice
Issuance Notices) to competent tax agencies
1. A fine of between VND 200,000 and VND
1,000,000 will be imposed on the act of using improperly or insufficiently
contents of a notice or a report sent to the competent tax agency, except the
Invoice Issuance Notice, as prescribed.
In addition to a fine, the organization or the
individual will have to make and send notices or reports again to the competent
tax agency in accordance with legal provisions. Where the organization or the
individual discovers its mistake and makes its alternative notice or report as
prescribed and sends to the competent tax agency within the time limit of
submitting reports or notices, no any sanction will be imposed.
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a) A warning will be imposed on the act of
submitting notice or report to the competent tax agency, except the Invoice
Issuance Notice between the first day to end of the fifth day, since the
expired date of the time limit as prescribed.
b) Where the submission of notice or report to
the competent tax agency, except the Invoice Issuance Notice between the 6th
day to end of the 10th day, since the expired date of the time
limit as prescribed and there is a mitigating circumstance, a warning will be
imposed.
c) A fine of between VND 2,000,000 and VND
4,000,000 will be imposed, except the Invoice Issuance Notice, if it is later
than 10 days since the expired date of the time limit as prescribed.
3. A fine of between VND 4,000,000 and VND
8,000,000 will be imposed on the act of failing to submit a notice or a report
to the competent tax agency. The act of failing to submit a notice or a report
to the competent tax agency, except the Invoice Issuance Notice will be taken
into account after 20 days since the expired date of the time limit as
prescribed.
Chapter III
IMPLEMENTATION
PROVISIONS
Article 14. Effect
1. This Circular will come into effect on 02
March 2014.
2. Other provisions on sanctioning
administrative violations on invoices which are not guided under this Circular
will comply with provisions under the Law on Handling of Administrative
Violations and other relevant legal documents.
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Where the sanctioning level for the same act as
stipulated in the Decree No. 109/2013/ND-CP and this Circular is lower than the
sanctioning level as prescribed in Decrees promulgated before the effective
date of the Decree No. 109/2013/ND-CP and this Circular, including cases of
acts of violations incurred before the effective date of the Decree No.
109/ND-CP, which have been recorded in writing, but the competent state
agencies have not released the handling decisions yet or have released the
handling decisions but during the period of handling complaints, such acts of
violations are considered and released with the handling decisions according to
sanctioning levels as regulated at the Decree No. 109/2013/ND-CP and this
Circular.
Article 15. Obligations of
Implementation
1. Competent tax authorities at all levels are
responsible for disseminating, guiding organizations and individuals conducting
business or not conducting business and buyers of goods and services to comply
with guidance in this Circular, examine and handle violations of organizations
and individuals to use invoices ensuring the uniform implementation across the
sector, according to legal provisions.
2. Organizations and individuals conducting
activities which are related to the printing, issuance and use of invoices will
have to implement fully contents as guided in this Circular.
3. Promulgated together with this Circular are
the Annex of samples for making records in writing and reports, depending on
each specific case, lines may be added to make sure sufficient contents of acts
of violations during the making of records and the release of the sanctioning
decisions.
Any problem arising in the course of
implementation should be reported to the Ministry of Finance by organizations
and individuals for consideration and settlement./.
FOR
THE MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan
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