Chapter 4.
ADMINISTRATIVE VIOLATIONS, PENALTIES, REMEDIAL MEASURES PERTAINING TO INVOICING
Article 33. Violations against regulations on procedure for printing invoices and creating electronic invoices
1. A fine of from 2,000,000 VND to 4,000,000 VND for printing invoices or creating invoices that contain insufficient information.
2. A fine of from 4,000,000 VND to 8,000,000 VND shall be imposed for one of the following violations:
a) Printing invoices or creating electronic invoices without satisfying prescribed conditions;
b) Providing invoice printing software that fail to comply with the principles, or the invoices printed contain insufficient information.
3. A fine of from 20,000,000 VND to 50,000,000 VND for printing fake invoices (unless it is on account of the invoice printing software) or creating fake electronic invoices.
4. Additional penalties: the organization or individual that commits the violations in Clause 3 of this Article shall have their right to print invoices or create electronic invoices suspended for 01 - 03 months from the day on which the decision on penalty imposition takes effect.
5. Remedial measures: the organization or individual that commits the violation in Clause 1, Point a Clause 2 or Clause 3 of this Article shall destroy the invoices printed or created improperly.
Article 34. Violations against regulations on ordering invoice printing
1. A fine of from 2,000,000 VND to below 4,000,000 VND shall be imposed for ordering invoice printing without signing a written contract.
2. A fine of from 4,000,000 VND to 8,000,000 VND shall be imposed for one of the following violations:
a) Failing to finalize the printing contract by the deadline stated in the contract or when the contract is terminated after the notice of invoice issuance is made.
b) Failing to destroy the invoices that are printed but are not issued and not used.
3. A fine of from 6,000,000 VND to 18,000,000 VND for making false statements about the loss of invoices before announcing the issuance.
4. A fine of from 15,000,000 VND to 45,000,000 VND shall be imposed for giving, selling printed invoices that are not issued to other organizations or individuals.
5. A fine of from 20,000,000 VND to below 50,000,000 VND shall be imposed for ordering the printing of fake invoices.
6. Remedial measures: the organization or individual that commits the violation in Clause 4 and Clause 5 of this Article shall destroy the invoices ordered improperly.
Article 35. Violations against regulations on printing ordered invoices
1. A fine of from 2,000,000 VND to 4,000,000 VND shall be imposed for violating the regulations on reporting invoice printing promulgated by the Ministry of Finance.
2. A fine of from 4,000,000 VND to 8,000,000 VND shall be imposed for one of the following violations:
a) Failing to finalize the printing contract by the deadline stated in the contract, or when the contract is terminated after the customer completes the procedure for issuance announcement;
b) Failing to destroy the excess or faulty invoices when finalizing the printing contract.
3. A fine of from 6,000,000 VND to 18,000,000 VND shall be imposed for one of the following violations:
a) Taking printing orders without satisfying the prescribed conditions;
b) Failing to report the invoices lost while printing before delivery.
4. A fine of from 10,000,000 VND to 20,000,000 VND shall be imposed for transferring part or the whole invoice printing contact to another printing facility.
5. A fine of from 15,000,000 VND to 45,000,000 VND shall be imposed giving, selling invoices ordered by one client to another.
6. A fine of from 20,000,000 VND to 50,000,000 VND shall be imposed for printing fake invoices.
7. Additional penalties: the organization or individual that commits the violations in Clause 6 of this Article shall be suspended from printing invoices for 01 - 03 months from the day on which the decision on penalty imposition takes effect.
8. Remedial measures: the organization or individual that commits the violation in Clause 5 and Clause 6 of this Article shall destroy the given, sold invoices and fake invoices.
Article 36. Violations against regulations on buying invoices
1. A fine of from 2,000,000 VND to 4,000,000 VND shall be imposed for failing to destroy expired invoices that were bought.
2. A fine of from 6,000,000 VND to 8,000,000 VND shall be imposed for failing report the invoices that are bought but have not been issued.
3. A fine of from 20,000,000 VND to 50,000,000 VND shall be imposed for giving or selling the invoices that are bought but have not been issued.
4. Remedial measures: the organization or individual that commits the violation in Clause 1 and Clause 3 of this Article shall destroy the expired invoices, the invoices that are bought but have not been issued.
Article 37. Violations against regulations on issuing invoices
1. A fine of from 2,000,000 VND to 4,000,000 VND shall be imposed for one of the following violations:
a) Making a notice of invoice issuance with insufficient information;
b) Failing to post the notice of invoice issuance properly.
2. A fine of from 6,000,000 VND to 18,000,000 VND for failing to make the notice of invoice issuance before putting the invoices into use if they are associated with the operations on which taxes are declared and paid as prescribed.
3. Remedial measures: the organization or individual that commits the violation in this Article shall follow the procedure for issuing invoices as prescribed.
Article 38. Violations against regulations on using invoices when selling goods and services
1. A fine of from 200,000 VND to 1,000,000 VND for providing insufficient information on the invoice as prescribed, except for the invoices on which sufficient information is not required according to the Ministry of Finance.
2. A fine of from 2,000,000 VND to 4,000,000 VND shall be imposed for failing to destroy or improperly destroying the invoices that are published but are not issued and therefore not invalid.
3. A fine of from 4,000,000 VND to 8,000,000 VND shall be imposed for one of the following violations:
a) Issuing invoices at improper times according to legislation on invoices for goods and services;
b) Failing to issue invoice in numerical order as prescribed;
c) the date on the invoice issued is before the day on which the invoice is bought from the tax authority;
d) The invoice issued is not given to the buyer, unless it is written on the invoice that the buyer refuses to take the invoice or the invoice is issued according to the manifest;
dd) Failing to make the manifest or failing to make the general invoices according to legislation on invoices for goods and services;
e) Issuing wrong types of invoices according to legislation on invoices for goods and services, and giving such invoices to the buyer or declaring tax.
4. A fine of from 10,000,000 VND to 20,000,000 VND shall be imposed for one of the following violations:
a) Losing, burning, damaging the invoices that are published but not issued, or the invoices that are issued (the stub kept by the customer) but are not received by the client, except for the cases in which invoices are lost, burnt, or damaged because of natural disasters or conflagration. If the invoice is lost, burnt or damaged (except for the stub kept by the client) during the storage period, penalties shall be imposed in accordance with legislation on accounting.
If the lost invoice is found (the stub kept by the client) before the tax authority makes a decision to impose penalties, the seller shall not carry any fine.
b) Failing to issue invoices for the goods or services valued at 200,000 VND or more to the buyer. Apart from carrying the fine, the seller shall issue invoices to the buyer.
5. A fine of from 20,000,000 VND to 50,000,000 VND shall be imposed for using illegal invoices (except for the violations in Clause 2 Article 37 of this Decree) and using invoices illegally.
6. Remedial measures: the organization or individual that commits the violation in Clause 2 of this Article shall destroy the invoices that are published but not issued and therefore invalid.
Article 39. Violations against regulations on using invoices or buyers
1. A fine of from 2,000,000 VND to 4,000,000 VND shall be imposed for losing, burning, damaging the invoices that are issued (the stub kept by the buyer) for bookkeeping, tax declaration and settlement of budget capital, except for the cases in which invoices are lost, burnt, or damaged because of natural disasters or conflagration.
If the buyer finds the lost invoice before the tax authority makes a decision to impose penalties, the buyer shall not carry any fine.
2. A fine of from 20,000,000 VND to 50,000,000 VND shall be imposed for using illegal invoices or using invoices illegally.
Article 40. Making, sending notifications and reports to tax authorities (except for the notice of invoice issuance)
1. A fine of from 200,000 VND to 1,000,000 VND for making and sending an incorrect or insufficient notification or report to the tax authority, except for the notice of invoice issuance.
Apart from carrying a fine, the organization or individual shall remake and resend a proper notification or report to the tax authority. If mistakes are found and rectified to the tax authority by the deadline, the organization or individual shall not carry any fine.
2. A fine of from 2,000,000 VND to 4,000,000 VND for submitting notifications or reports to the tax authority 10 after the deadline, except for the notice of invoice issuance.
3. A fine of from 4,000,000 VND to 8,000,000 VND shall be imposed for failing to submit reports or notifications to the tax authority. The notification or report is considered not submitted if it is not sent to the tax authority after 20 days from the deadline, except for the notice of invoice issuance.
Tìm kiếm
Nghị định 109/2013/NĐ-CP (Bản Word)