Chapter III
DEALING WITH ADMINISTRATIVE BREACHES
Article 12. Fines for administrative breaches regarding printing of invoices
1. Applicable to organizations and individuals who order printing of invoices:
(a) A fine of from 1,000,000 dong to 5,000,000 dong shall be imposed for ordering printing of invoices without the competent State body providing written approval for the invoice form.
(b) A fine of from 4,000,000 dong to 9,000,000 dong shall be imposed for ordering printing of invoices with overlapping symbols or numbers.
2. Applicable to organizations which accept orders for printing invoices:
(a) A fine of from 1,000,000 dong to 5,000,000 dong shall be imposed for accepting an order for printing invoices without the competent State body providing written approval for the invoice form.
(b) A fine of from 4,000,000 dong to 9,000,000 dong shall be imposed for accepting an order for printing invoices with overlapping symbols or numbers.
Article 13. Applicable to breaches regarding registration or issuance of invoices
1. A fine of from 500,000 dong to 1,000,000 dong shall be imposed on an organization or individual who uses an invoice without providing a notice of issuance of invoice.
2. A fine of from 1,000,000 dong to 2,000,000 dong shall be imposed on an organization or individual who uses a self-printed invoice without registering use of the invoice with the tax office.
Article 14. Applicable to breaches regarding use of invoices
1. A fine of from 100,000 dong to 300,000 dong shall be imposed for preparation of an invoice without clearly completing the criteria on signature or form of payment.
2. A fine of from 2,000,000 dong to 7,000,000 dong shall be imposed for failure to prepare an invoice on the sale of goods or services, except for cases where the law does not require an invoice.
3. Depending on the value recorded on the second duplicate, a fine shall be imposed for preparation of an invoice with differences in duplicates of the one invoice number as follows:
(a) A fine of from 500,000 dong to 1,000,000 dong applicable to each invoice number where there are differences below 1,000,000 dong.
(b) A fine of from 2,000,000 dong to 3,000,000 dong applicable to each invoice number where there are differences from 1,000,000 dong to below 5,000,000.
(c) A fine of from 4,000,000 dong to 5,000,000 dong applicable to each invoice number where there are differences from 5,000,000 dong to below 10,000,000.
(d) A fine of from 6,000,000 dong to 10,000,000 dong applicable to each invoice number where there are differences from 10,000,000 dong or more.
4. Depending on the value recorded on the second duplicate of the one invoice number, a fine shall be imposed for use of fraudulent invoices as follows:
(a) A fine of from 1,000,000 dong to 2,000,000 dong applicable to each invoice number where the value is below 2,000,000 dong.
(b) A fine of from 3,000,000 dong to 5,000,000 dong applicable to each invoice number where the value is from 2,000,000 dong to below 5,000,000 dong.
(c) A fine of from 6,000,000 dong to 20,000,000 dong applicable to each invoice number where the value is 5,000,000 dong or more.
5. A fine of from 1,000,000 dong to 2,000,000 applicable to each invoice number shall be imposed for use of an invoice whose use validity has expired.
6. A fine of from 2,000,000 dong to 6,000,000 applicable to each invoice number shall be imposed for erasing or altering the contents of criteria on a used invoice.
7. A fine of from 3,000,000 dong to 10,000,000 applicable to each invoice number shall be imposed for using a false invoice.
8. A maximum fine of 100,000,000 dong shall be applied for the breaches stipulated in clauses 3, 4, 5, 6 and 7 of this article.
Article 15. Applicable to breaches regarding administration of invoices
1. A fine of from 100,000 dong to 500,000 dong shall be imposed on an organization or individual late in reporting the use, payment or use finalization of an invoice; or who archives or preserves an invoice incorrectly in terms of the regulations.
2. A fine of from 1,000,000 dong to 2,000,000 dong shall be imposed on an organization or individual who fails to report the use, payment or use finalization of an invoice.
3. A fine of from 1,000,000 dong to 2,000,000 dong shall be imposed for accepting or purchasing an invoice incorrectly in terms of the regulations, applicable to each invoice number used. The maximum level of fine shall be 50,000,000 dong.
Article 16. Applicable to losing, giving away or selling invoices
1. A fine of 500,000 shall be imposed for losing the second duplicate of any one unused invoice number.
2. A fine of 200,000 shall be imposed for losing other duplicates and the second duplicate of any one used invoice number.
3. Applicable to giving away or selling invoices:
(a) In a case of giving away or selling an invoice discovered to have been used, the organization or individual giving or selling it shall be fined at the level stipulated in clauses 4 and 8 of article 14 of this Decree.
(b) In a case of giving away or selling an unused invoice then the organization or individual giving or selling it shall be fined at the level stipulated in clauses 1 and 2 of this article.
4. A maximum fine of 50,000,000 dong shall be applied for the breaches stipulated in clauses 1, 2 and 3 (b) of this article.
Article 17. Measures to redress tax consequences
Any organization or individual guilty of a breach stipulated in articles 14, 15 or 16 of this Decree which results in tax evasion shall:
1. Be obliged to repay the amount of tax evaded.
2. Be subject to a tax fine pursuant to the laws on tax, or in the case of a serious offence be subject to criminal prosecution in accordance with law.
Article 18. Other redressing measures
1. Where an organization or individual is guilty of a breach stipulated in clauses 3 to 7 inclusive of article 14 or in clause 3 of article 15 of this Decree, the invoices concerned may not be declared for deduction or refund of VAT and may not be included in expenses when calculating tax. In cases where payment has already been made, then the total sum paid or deducted or refunded or included in expenses for tax calculation must be paid back; and in respect of entities enjoying State budget funds, they may not conduct accounting finalization of budget disbursements; and in respect of investors they may not conduct accounting finalization of the value of completed capital construction works.
2. Organizations and individuals shall have their use of invoices temporarily suspended when:
(a) They purchase or sell invoices incorrectly in terms of the provisions of this Decree.
(b) They fail to implement decisions imposing a fine for an administrative offence regarding invoices and tax as stipulated in this Decree.
(c) The maximum duration of temporary suspension of use of invoices shall be 3 months as from the date of discovery of a breach in sub-clause (a) above and as from the date an organization or individual fails to correctly implement a decision imposing a fine in sub-clause (b) above. If an offence is redressed earlier than 3 months, then the effectiveness of the temporary suspension of use of invoices shall end immediately after the day on which redress is completed.
If at the expiry of three months the breaches set out in sub-clauses (a) or (b) have still not been redressed, the measures stipulated in clause 3 of this article shall apply.
3. In necessary cases, the tax office may recommend that the competent State office revoke a business registration certificate.
4. The tax office shall have the right to revoke the following: invoices whose use has expired; change of sample form invoices; invoices which have been re-found after a notice of loss was provided; invoices printed with overlapping symbols or numbers; torn invoices; invoices not correctly used in terms of the regulations; and [the tax office shall have the right] to recall the amount collected from the sale of invoices contrary to the provisions of this Decree.
Article 19. Principles and procedures for dealing with breaches; extenuating and aggravating circumstances; enforcement of, and limitation period for enforcing penalty decisions
Principles for dealing with breaches; procedures for imposing fines; extenuating and aggravating circumstances; and the limitation period for enforcing fines imposed for administrative offences regarding invoices as stipulated in this Decree shall be implemented in accordance with the Ordinance on Dealing with Administrative Offences.
Any organization or individual which is fined for an offence in printing, issuing, using or administering an invoice must comply with the decision within a time-limit of ten (10) days as from the date the competent agency issues the decision on the administrative offence. If it deliberately fails to comply with such decision, it shall be compelled to do so in accordance with law.
Article 20. Authority to deal with breaches
The tax office and the specialized financial Inspectorate shall have authority to deal with administrative offences in printing, issuing, using and administering invoices; and authority to deal with administrative offences in printing, issuing, using and administering invoices shall be exercised in accordance with the provisions in articles 36 and 38 of the Ordinance on Dealing with Administrative Offences.
Article 21. Ascertaining authority to deal with administrative offences in the sector of printing, issuing, using and administering invoices
1. The principles for ascertaining authority to deal with administrative offences in printing, issuing, using and administering invoices stipulated in this Decree shall be implemented in accordance with the provisions in article 42 of the Ordinance on Dealing with Administrative Offences.
2. If in the course of its checks and inspections the specialized financial Inspectorate discovers that an organization or individual has committed an offence in printing, issuing, using or administering an invoice which resulted in fraudulent tax declaration or tax evasion, such Inspectorate shall transfer the file to the tax office to deal with it as an administrative offence of fraudulent tax declaration or tax evasion.
3. With respect to any offence in printing, issuing, using or administering an invoice which resulted in fraudulent tax declaration or tax evasion and which the law provides must be prosecuted under the criminal law, the inspecting office or specialized Inspectorate shall prepare a file and transfer it to the competent agency for prosecuting criminal offences.
4. Any agency conducting a criminal prosecution shall notify the results of dealing with any offence in printing, issuing, using or administering an invoice to the agency which proposed that there was criminal liability.
Tìm kiếm
Nghị định 89/2002/NĐ-CP (Bản Word)