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    Decree No. 125/2020/ND-CP dated October 19th, 2020 in 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, aside from administrative violations in connection with fees and charges; administrative violations associated with 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.

    When compared to the present regulations, the utmost fine levels imposed on administrative penalties for tax or invoice-related violations are not changed. Particularly, from the tax field, they are VND 200 million (for organizations) and VND 100 million (for those); within the invoice field, they may be VND 100 million (for organizations) and VND 50 million (for people).

    However, this Decree adds newer and more effective acts regarded as being “using illegal invoices” including: utilization of e-invoices who are not registered with any tax authority; use of e-invoices ones tax authority’s codes have yet to be granted in accordance with regulations; usage of invoices with all the invoicing date following your date where a tax authority determines that the seller just isn’t doing work with the address registered having a competent regulatory authority, etc.

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

    Any administrative violation with all the underpaid amount of taxes, the evaded amount of taxes, the higher-than-prescribed amount of tax exemption, reduction or refund which is no less than VND 100 million, or even the valuation on services or goods rendered that’s a minimum of VND 500 million, will probably be determined as a large-scale tax-related administrative violation.

    With regard to invoice-related violation, any administrative violation involving a minimum of 10 invoice numbers shall be determined like a large-scale invoice-related administrative violation.

    This Decree shall take effect from December 5th, 2020.

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