Chương V Nghị định 125/2020/NĐ-CP: Điều khoản thi hành

Chapter V

IMPLEMENTATION CLAUSES

Article 44. Entry into force

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

2. If any taxpayer using e-invoices under the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019 and other legislative documents providing guidance on implementation of this Law by July 1, 2022 commit violations against laws on e-invoices, they shall be sanctioned as per this Decree.

3. From the effective date of this Decree, regulations laid down in the following Decrees and Circulars shall be abolished:

a) Chapter I and III of the Government’s Decree No. 129/2013/ND-CP dated October 16, 2013, prescribing administrative penalties for tax-related violations and enforcement of tax-related administrative decisions;

b) Clause 2 of Article 4 in Chapter 1, 4 and Article 44 of Chapter 5 in the Government's Decree No. 109/2013/ND-CP dated September 24, 2013, prescribing penalties for administrative violations in the management of prices, fees, charges and invoices;

c) Article 3 in the Government’s Decree No. 49/2016/ND-CP dated May 27, 2016, amending and supplementing certain articles of the Decree No. 109/2013/ND-CP;

d) Circular No. 166/2013/TT-BTC dated November 15, 2013, Circular No. 10/2014/TT-BTC dated January 17, 2014, and Circular No.176/2016/TT-BTC dated October 31, 2016, of the Ministry of Finance.

4. The term “invoice” existing in such fields as Name, Bases for Promulgation, Chapter 1, point b of clause 2 of Article 41, clause 2 of Article 45; the phrase "in the invoice sector is 01 year" in point 1 of Article 4 in the Government's Decree No. 109/2013/ND-CP dated September 24, 2013, prescribing penalties for administrative violations in the management of prices, fees, charges and invoices, shall be removed.

5. The term “invoice” existing in such fields as Name, Bases for Promulgation; clause 2 and 3 of Article 4; the phrase “suspension of the right to internally print out invoices, the right to create e-invoices; suspension of printing of invoices”, “cancellation of invoices; implementation of the statutory procedures for issuance of invoices” in clause 1 of Article 1 in the Government’s Decree No. 49/2016/ND-CP dated May 27, 2016, amending and supplementing certain articles of the Government's Decree No. 109/2013/ND-CP dated September 24, 2013, prescribing penalties for administrative violations in the management of prices, fees, charges and invoices, shall be removed.

6. Regulations regarding imposition of administrative penalties that have not yet been set forth herein shall be enforced under laws on handling of administrative violations.

Article 45. Transitional provisions

1. Applying regulations laid down in Chapter XV of the Law No. 38/2019/QH14 dated June 13, 2019; Government’s Decree No. 129/2013/ND-CP dated October 16, 2013, prescribing tax-related administrative penalties and enforcement of tax-related administrative decisions; Government’s Decree No. 109/2013/ND-CP dated September 24, 2013, prescribing penalties for administrative violations arising in the management of prices, fees, charges and invoices, and Government’s Decree No. 49/2016/ND-CP dated May 27, 2016, amending and supplementing several articles of the Decree No. 109/2013/ND-CP, to tax or invoice-related administrative violations taking place from July 1, 2020 to the date prior to the effective date of this Decree.

If any tax or invoice-related administrative violation is committed before the effective date of this Decree, but completed from the effective date of this Decree, regulations laid down the legislative document regarding administrative penalties for tax or invoice-related violations that take effect at the time of commission of such violation must be applied.

2. Regulations on penalties laid down in Chapter I, II and III herein, and regulations on postponement or exemption of enforcement of penalty charge decisions for the benefits of persons or entities committing tax or invoice-related administrative violations, shall be applied to any act happening before the effective date of this Decree and then discovered or currently taken into consideration.

3. If the person or entity committing any tax or invoice-related administrative violation already sanctioned before the effective date of this Decree continues to file their complaint or claim against the settlement of such violation, their complaint or claim shall be handled under the provisions of laws on handling of tax or invoice-related administrative violations and other relevant legislative regulations in force as of the date of commission of such violation.

Article 46. Samples of penalty charge reports and decisions

Samples of penalty charge reports and decisions are annexed hereto. More lines or fields may be added to meet specific demands to ensure the full inclusion of acts of violation during the process of making reports and issuing penalty charge decisions on condition that legislative regulations need to be observed.

In necessary cases, in order to meet state management requirements, Minister of Finance may issue other samples of reports and decisions as well as other necessary ones after agreeing with the Minister of Justice.

Article 47. Implementation responsibilities

Ministers, Heads of Ministry-level agencies, Heads of Governmental bodies, Chairpersons of People’s Committees of provinces and centrally-affiliated cities, other organizations and individuals involved shall be responsible for implementing this Decree./.