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Points You Need To Find Out About Administrative Penalties For Tax Or Invoice-Related Violations In Vietnam

Decree No. 125/2020/ND-CP dated October 19th, 2020 of the Government on regulating administrative penalties for tax or invoice-related violations

This Decree sets out regulations on administrative penalties for tax or invoice-related violations, with the exception of administrative violations linked to charges and fees; administrative violations linked to taxes on exported or imported goods which collection is managed by customs authorities and violations against regulations on tax registration procedures, notification of temporary business suspension or premature business continuation conducted with business registration.

In comparison to the existing regulations, the most fine levels imposed on administrative penalties for tax or invoice-related violations usually are not changed. Particularly, within the tax field, they're VND 200 million (for organizations) and VND 100 million (for folks); within the invoice field, they are VND 100 million (for organizations) and VND 50 million (for folks).

However, this Decree adds new acts regarded as being “using illegal invoices” for example: usage of e-invoices which aren't registered with any tax authority; usage of e-invoices which tax authority’s codes haven't been granted as outlined by regulations; using invoices using the invoicing date after the date on what a tax authority determines how the seller isn't doing work in the address registered using a competent regulatory authority, etc.

These acts are believed being “illegally using invoices”: utilization of invoices that will not contain all compulsory contents as prescribed; usage of invoices with discrepancies in amounts paid for services or goods rendered, or discrepancies in required data fields between an invoice’s copies.

Any administrative violation using the underpaid tax amount, the evaded amount of taxes, the higher-than-prescribed level of tax exemption, reduction or refund that is at least VND 100 million, or even the value of services or goods rendered which can be a minimum of VND 500 million, shall be determined being a large-scale tax-related administrative violation.

Regarding invoice-related violation, any administrative violation involving a minimum of 10 invoice numbers should be determined as being a large-scale invoice-related administrative violation.

This Decree shall be effective from December 5th, 2020.


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