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CIRCULAR

GUIDING THE SANCTIONING OF ADMINISTRATIVE VIOLATIONS ON INVOICES

Pursuant to Law No. 15/2012/QH13 dated June 20, 2012 on the Handling of Administrative Violations;

Pursuant to the Law No.78/2006/QH11 dated November 29, 2006 on Tax Administration and the Law on amendment and supplementation of a number of articles of the Law No. 21/2012/QH13 dated November 20, 2012 on Tax Administration;

Pursuant to Decree No.81/2013/ND-CP dated July 19, 2013 of the Government, detailing a number of articles and measures to implement the Law on Handling of Administrative Violations;

Pursuant to Decree No.51/2010/ND-CP dated May 14, 2010 of the Government stipulating invoices for goods sales and service provision;

Pursuant to Decree No.109/2013/ND-CP dated September 24, 2013 of the Government stipulating the handling of administrative violations in the field of price management, charges, fees and invoices;

Pursuant to Decree No.118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the General Department of Taxation,

The Minister of Finance guides the implementation of the sanctioning of administrative violations on invoices as follows:

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular details acts of administrative violations of invoices, forms and rates of sanctions, remedial measures for every single act of administrative violation on invoice as regulated under Decree No.109/ND-CP dated September 24, 2013 of the Government stipulating the sanctioning of administrative violations in the field of management on prices, charges, fees and invoices.

Article 2. Subjects of application

This Circular applies to the following subjects:

1. Organizations and individuals that have acts of administrative violations in the field of invoices.

2. Organizations and individuals that have competence in sanctioning of administrative violations of invoices in accordance with legal provisions.

3. Other relevant organizations and individuals.

Article 3. Sanctioning principals and forms of administrative violations on invoices

1. All administrative violations on invoices are detected, timely prevented and must be strictly handled. All consequences of the administrative violations of invoices caused must be overcome in compliance with legal provisions.

2. The handling of administrative violations on invoices will be conducted quickly, timely, publicly, frankly, unprejudiced, complied with competence, ensured the fairness and complied with legal provisions.

3. The handling of administrative violations on invoices must be based on characteristics, levels, consequences of violations, violators, mitigating circumstances and aggravating circumstances.

4. Organizations and individuals will only be sanctioned against their administrative violations on invoices when having acts of administrative violations on invoices as prescribed.

5. An act of administrative violation on invoice will be sanctioned only once.

6. Many persons concurrently commit an act of administrative violation on invoice then each violator will be sanctioned against such act.

7. One person commits many acts of administrative violations on invoices or commits administrative violations on invoices many times will be sanctioned against each act of violation.

8. Competent persons in sanctioning of administrative violations on invoices will be responsible for proving acts of administrative violations on invoices of organizations and individuals. Sanctioned organizations and individuals have their rights to prove that they do not commit administrative violations themselves or through their legal representatives.

9. For the same act of violation on invoice, the rate of fine for an organization will be twofold rate of fine for an individual.

Rates of fines applied to acts of violations as regulated under this Circular are rates of fines for organizations. Rates of fines for individuals will be 1/2 (a half) rates of fines for organizations. For tax payers that are households, rates of fines for individuals will be applied.

10. Forms of sanctions of administrative violations on invoices will comprise:

a) A warning will be applied to acts of violations on invoices which do not cause serious consequences, with mitigating circumstances.

b) A fine, the maximum fine for organizations committing acts of violations on invoices is 50 million dong;

In addition to above-mentioned forms of sanctions, a number of acts of violations on invoices prescribed in Articles 6, 7, 8, 9, 10 and 11 of this Circular, additional forms of sanctions and remedial measures will also be applied.

When imposing fines on acts of violations pertaining to invoices, the specific rate of fine for an act without aggravating circumstance or mitigating circumstance will be the average rate of the fine frame prescribed for such acts. The average rate of the fine frame will be defined by dividing the total of the minimum rate and the maximum rate into halves.

Where there is an aggravating or mitigating circumstance, the increased average rate or the reduced average rate will be applied. The increased average rate will be defined by dividing the total of maximum rate and minimum rate into halves. The reduced average rate will be defined by dividing the total of minimum rate and average rate into halves.

Where there are two aggravating circumstances or more, the maximum rate of the fine frame will be applied. Where there are two mitigating circumstances or more, the minimum rate of the fine frame will be applied.

Where there are aggravating circumstances and mitigating circumstances then the compensation will be based on the principle that one aggravating circumstance minus one mitigating circumstance.

11. Where acts of violations on invoices lead to acts of falsified declarations causing a lack of payable tax amounts or increases of deductible, refundable tax amounts or lead to acts of tax evasion or tax fraud then the sanctioning of administrative violations on invoices will comply with guidance under this Circular and the sanctioning of administrative violations on taxation as prescribed.

Article 4. Mitigating circumstances and aggravating circumstances

Mitigating circumstances and aggravating circumstances will comply with provisions under Article 9 and Article 10 of the Law on handling of administrative violations.

Article 5. Statute of limitations for sanctioning

1. The statute of limitations for sanctioning administrative violations in the field of invoices shall be one year.

. For administrative violations on invoices causing tax evasion, tax fraud, late payment of tax, failing to declare tax obligations then statute of limitations for sanctioning in accordance with legal provisions on tax is 5 years.

2. Time for calculating the statute of limitations for sanctioning administrative violations on invoices prescribed in clause 1 of this Article will be counted as follows:

For administrative violations on invoices with expired statute of limitations will be calculated from the time of terminating acts of violations;

For administrative violations on invoices which are being conducted then the statute of limitations will be calculated from the time of discovering acts of violations.

3. Where the sanctioning of administrative violations on invoices against individuals are given by agencies conducting legal proceedings then the statute of limitations will be applied in compliance with clause 1 and clause 2 of this Article. Time for agencies conducting legal proceedings to carry out the acceptance and the consideration will be counted into the statute of limitations for sanctioning administrative violations.

4. Within the time limit prescribed in clause 1 and clause 2 of this Article, organizations and individuals that intentionally evade or obstruct the sanctioning then the statute of limitations for sanctioning administrative violations on invoices will be counted again from the date of termination of the acts of evading or obstructing the sanctioning.

5. The time limit shall not be deemed to be administratively sanctioned in term of invoices.

Organizations and individuals being imposed with administrative sanctions against invoices will be considered that administrative violations have not been sanctioned yet , if within 06 months from the date of completely serving warning decisions or 01 years from the date of completely serving the sanctioning decisions on administrative violations on invoices under the form of fines (dates of fulfilling the obligations and requirements stated in sanctioning decisions or dates that sanctioning decisions are enforced) or from the expired dates of the sanctioning decisions on administrative violations without recidivism.

Chapter II

ACTS OF VIOLATIONS, FORMS OF SANCTIONS AND REMEDIAL MEASURES IN TERMS OF INVOICES

Article 6. Acts of violating provisions on self-printing and creating e-invoices

1. Sanctions against acts of self-printing invoices and creating e-invoices without sufficient contents as prescribed.

a) Compulsory contents must be true on self-printed invoices and e-invoices are notations of invoices, notations of prescribed invoices and numbers of invoices.

A fine of between 2,000,000 and 4,000,000 VND will be imposed on acts of self-printing invoices or creating e-invoices which do not have sufficient compulsorily-true contents as mentioned above.

b) In cases of self-printing invoices or creating e-invoices ensured compulsory contents as above-prescribed but there are lack of or incorrectness of other contents (except cases that invoices are not required to have sufficient contents as guided by the Ministry of Finance) then:

b.1) A warning will be imposed if insufficient or incorrect contents on an invoice have been supplemented and ensured a complete reflection of economic professions incurred, without prejudice against payable tax amounts.

b.2) A fine at a minimum rate of 2,000,000 VND of the fine frame will be imposed if insufficient or incorrect contents on an invoice are not supplemented but ensured a complete reflection of economic professions incurred.

b.3) A fine of between 2,000,000 VND and 4,000,000 VND will be imposed if insufficient or incorrect information on an invoice does not prejudice payable tax amounts.

2. A fine of between 4,000,000 and 8,000,000 VND will be imposed on one of following acts:

a) Self-printing invoices or creating e-invoices when there are insufficient conditions as prescribed;

Conditions for self-printing invoices and creating e-invoices will comply with guidance under the Circular of the Ministry of Finance regarding invoices for selling goods and providing services and the Circular of the Ministry of Finance regarding the creation of e-invoices for selling goods and providing services.

b) Providing software for self-printing invoices without ensuring principles as prescribed or printed invoices do not satisfy sufficient contents as prescribed.

Principles of ensuring for self-printed invoices will comply with guidance under the Circular of the Ministry of Finance regarding invoices for selling goods and providing services.

3. A fine of between 2,000,000 and 50,000,000 VND will be imposed on acts of self-printing counterfeit invoices (except for cases of determining that errors are subject to invoice self-printing software) and acts of creating counterfeit e-invoices.

A counterfeit invoice is an invoice self-printed or created like an issued invoice of another organization or individual or printed, created with the identical serial number of the same sign of an invoice.

Objective errors of self-printing softwares are identified as self-errors of invoice self-printing softwares (such as virus ...), without human intervention. Where self-printed invoices are identified as counterfeit invoices due to objective errors of self-printing softwares then supplying units of invoice self-printing softwares will be sanctioned under the form of warnings. Parties (units supplying invoice self-printing softwares and units using self-printing softwares) will have to terminate their creation of invoices, timely adjust or repair their invoice self-printing softwares.

4. Additional sanctioning forms: Organizations and individuals committing provisions under clause 3 of this Article will be sanctioned by temporary suspension of their rights to have self-printed invoices or to create e-invoices from 01 month to 03 months, since the effective dates of the sanctioning decisions.

5. Remedial measures: Organizations and individuals committing provisions under clause 1, point a of clause 2 and clause 3 of this Article will have to destroy invoices printed or created without compliance with legal provisions.

Article 7. Acts of violating provisions on ordering of invoice printing

1. Act of ordering of invoice printing without signing written contracts.

a) A fine of between 2,000,000 VND and 4,000,000 VND will be imposed on both of the customer and the printer of invoices for the act of ordering of invoice printing without signing written contracts or the organizational printer of invoices printing invoices themselves without a printing decision of invoices issued by its Leader as prescribed. The invoice printing contract will be presented in writing in accordance with the Civil Code, the decision on printing invoices themselves by the organizational printer must be presented in writing and has sufficient contents as regulated under the Circular of the Ministry of Finance on invoices for selling goods and providing services.

b) Where the invoice ordering has a written printing contract signed but the printing contact has insufficient contents or the organizational printer of invoices has signed a decision on self-printing of invoices but the self-printing of invoices has insufficient contents as regulated under the Circular of the Ministry of Finance on invoices for selling goods and providing services.

b.1) A warning will be imposed in the case that the customer and the printer of invoices has signed annexes of the contract to supplement insufficient contents, the organizational printer of self-printing invoices has signed decision to supplement insufficient contetns before the tax agency notifies its examination or inspection decision.

b.2) A fine at the minimum rate of the fine frame is 2,000,000 VND for the case that the customer and the printer of invoices do not sign annexes to suppliment insufficient contents, the organizational printer of invoices does not sign a decision to supplement insufficient contents. Concurrently, the customer and the printer of invoices must supplement sufficient contents of their contract.

2. A fine of between 4,000,000 and 8,000,000 VND will be imposed on one of following acts:

a) No liquidation of the printing contract if the time limit for liquidation of the contract as stipulated in the printing contract or the time for ending the contract when forming the announcement on issuance of invoices is expired in the case that the time limit for contract liquidation is not prescribed in the printing contract.

b) No cancellation of ordered printing invoices which have not been issued but no longer to be used as prescribed.

3. For the act of false declaration in accordance with provisions on losing of invoices before the notification on issuance:

a) No sanction will be imposed if the loss, fire or damage of the invoice, before the notification on issuance, is declared to the tax agency within 5 days since the date of the loss, fire or damage of the invoice.

b) A warning will be imposed if the loss, fire or damage of the invoice before the notification on issuance is declared to the tax agency from the 6th day to the 10th day since the date of loss, fire or damage of the invoice and there is a mitigating circumstance; In case there is non of mitigating circumstance, a sanction will be imposed at the minimum rate of the fine frame.

c) A fine of between VND 6,000,000 and VND 18,000,000 will be imposed if the loss, fire or damage of the invoice, before the notification on issuance is declared to the tax agency after the 10^th day since the date of the loss, fire or damage of the invoice.

4. A fine of between VND 15,000,000 and VND 45,000,000 will be imposed on act of giving, selling printed invoices which have not been issued to other organizations or individuals.

5. A fine of between VND 20,000,000 and VND 50,000,000 will be imposed on act of ordering counterfeit invoice printing.

6. Remedial measures: Organizations and individuals violate provisions under clause 4 and clause 5 of this Article will have to destroy ordered-printing invoices which do not comply with provisions.

Article 8. Acts of violating provisions on printing of ordered invoices

1. For acts of violating the reporting regime on invoice printing as prescribed by the Ministry of Finance.

Reports on invoice printing will comply with provisions under Decree of the Government and Circular of the Ministry of Finance regarding invoices for selling goods and providing services.

a) A warning for the act of delayed reporting on the invoice printing after 5 days, since the expired date of the reporting.

b) A warning for the act of delayed reporting on the invoice printing from the 6th day to the end of the 10th day, since the expired date of the reporting and there is a mitigating circumstance; In case there is non of mitigating circumstance, a fine of VND 2,000,000 will be imposed at the minimum rate of the fine frame.

c) A fine of between VND 2,000,000 and 4,000,000 will be imposed on the act of delayed reporting on the invoice printing after the 10^th day since the expired date of the reporting.

2. A fine of between 4,000,000 and 8,000,000 VND will be imposed on one of following acts:

a) No liquidation of the printing contract if the time limit for liquidation of the contract as stipulated in the printing contract is expired or the time for ending the contract when the customer has completed procedures to announce the issuance of invoices in the case that the time limit for contract liquidation is not prescribed in the printing contract.

b) No cancellation of invoices which are falsely or redundantly printed when conducting the liquidation of the printing contract.

3. A fine of between VND 6,000,000 and VND 18,000,000 will be imposed on one of following acts:

a) Printing ordered invoices when precribed conditions are not satisfied.

Conditions for organizations printing invoices will comply with provisions under Decree of the Government and Circular of the Ministry of Finance regarding invoices for selling goods and providing services.

b) No declaration on the loss of invoices during the printing or before the delivery to the customer.

4. A fine of between VND 10,000,000 and VND 20,000,000 will be imposed on the act of transfering whole or any stage of the invoice printing contract to other printer.

Where the organizational printers of ordered invoices transfer the stage of printing films (print-out) to other printers, fines will be imposed at the minimum sanction rates of the fine frame.

5. A fine of between VND 15,000,000 and VND 45,000,000 will be imposed on the act of giving, selling ordered invoices for printing of these customers to other customers.

6. A fine of between VND 20,000,000 and VND 50,000,000 will be imposed on act of printing counterfeit invoices.

7. Additional sanctioning forms: Organizations and individuals violating provisions under clause 6 of this Article will be sanctioned by temporary suspension of printing invoices for a period of between 01 month and 03 months, since the effective dates of the sanctioning decisions.

8. Remedial measures: Organizations and individuals violating provisions under clause 5 and clause 6 of this Article will have to destroy sold invoices, given invoices or counterfeit invoices.

Article 9. Acts of violating provisions on sales and purchases of invoices

1. A fine of between VND 2,000,000 and VND 4,000,000 will be imposed on the act of failing to cancel purchased invoices which were expired.

2. For the act of failing to declare on the loss of purchased invoices but haven’t been used.

The time limit for declaration on the loss, fire or damage of invoices will comply with provisions under Decree of the Government and Circular of the Ministry of Finance regarding invoices for selling goods and providing services.

a) No sanction is imposed if the loss, fire or damage of the purchased invoices which have not been used, must be declared with the competent tax agency within 05 days, since the date of the loss, fire or damage of the invoice.

b) A warning will be imposed if the loss, fire or damage of purchased invoices which have not been used, is declared to the competent tax agency from the 6^th day to the 10^th day, since the date of the loss, fire or damage of invoices and there is a mitigating circumstance;

In case of no any mitigating circumstance, a minimum fine of VND 6,000,000 will be imposed.

c) A fine of between VND 6,000,000 and VND 8,000,000 will be imposed if the loss, fire or damage of purchased invoices which have not been used, is declared to the competent tax agency after the 10^th day since the date of the loss, fire or damage of the invoices.

3. A fine of between VND 20,000,000 and VND 50,000,000 will be imposed on the act of selling, giving purchased invoices which have not been used.

4. Remedial measures: Organizations and individuals violating provisions under clause 1 and clause 3 of this Article will have to destroy purchased invoices which were expired; and purchased invoiced which have not been used.

Article 10. Acts of violating provisions on the issuance of invoices

1. A fine of between VND 2,000,000 and VND 4,000,000 will be imposed on one of following acts:

a) Making issuance notices with insufficient contents in accordance with provisions, discovered by competent tax agencies and noticed in writing to organizations or individuals for amendments, but such organizations or individuals do not conduct amendments yet but to issue invoices to their customers.

In case of having a mitigating circumstance, a minimum fine of VND 2,000,000 will be imposed.

b) Failing to post up Invoice Issuance Notices in accordance with provisions.

The posting of Invoice Issuance Notices will comply with guidance under the Circular of the Ministry of Finance regarding invoices for selling goods and providing services.

In case of having a mitigating circumstance, a minimum fine of VND 2,000,000 will be imposed.

2. For the act of failing to make Invoice Issuance Notices before invoices are put into use:

a) Where organizations or individuals proving their Invoice Issuance Notices have been sent to the competent tax agencies before their invoices are put into use, but the competent tax agencies do not receive such notices due to loss then such organizations or individuals will not be sanctioned.

b) A fine of VND 6,000,000 will be imposed on the act of failing to make Invoice Issuance Notices before invoices are put into use, if such invoices are associated with incurred economic techniques which have been declared and paid taxes as prescribed.

c) A fine of between VND 6,000,000 and VND 18,000,000 will be imposed on the act of failing to make Invoice Issuance Notices before invoices are put into use, if such invoices are associated with incurred economic techniques which have been declared and paid taxes as prescribed. The sellers must commit to declare and pay taxes for invoices made in this case.

Where the buyers have acts of violation as prescribed in point a, point b and point c of this Clause but complied with the Sanctioning Decisions, the sellers are entitled to use invoices for declaring, deducting and taking into accounts expenses as prescribed.

d) Where organizations or individuals do not make Invoice Issuance Notices before invoices are put into use, if these invoices are not associated with incurred economic techniques or are not declared and paid taxes then sanctions will comply with guidance under Clause 5, Article 11 of this Circular.

3. Remedial measures: Organizations and individuals violating provisions of this Clause will have to conduct procedures to issue invoices as prescribed

Article 11. Acts violating provisions on the use of invoices in goods sale and service provision

1. For acts of failing to write enough compulsory contents on invoices as prescribed, except cases of invoices which are unneccessary writing enough contents according to guidance of the Ministry of Finance:

a) A warning will be imposed on the act of failing to write enough compulsory contents as prescribed, except cases of invoices which are unnecessary writing enough contents according to guidance of the Ministry of Finance, if such contents do not affect the determination of tax obligations and there is a mitigating circumstance.

Where organizations or individuals have issued invoices but not enough compulsory contents as prescribed , discovered and issued new invoices themselves to amend or supplement compulsory contents as prescribed, then no sanction will be imposed.

b) A fine of between VND 200,000 and VND 1,000,000 will be imposed on the act of failing to write enough compulsory contents on invoices as prescribed, except cases of invoices which are unneccessary writing enough contents according to guidance of the Ministry of Finance.

2. A fine of between VND 2,000,000 and VND 4,000,000 will be imposed on the act of failing to destroy or to destroy improperly invoices issued but no longer be valid as prescribed.

The destroying of invoices of organizations and individuals will comply with guidance under the Circular of the Ministry of Finance regarding invoices for selling goods and providing services.

3. A fine of between VND 4,000,000 and VND 8,000,000 will be imposed on one of following acts:

a) Making invoices out without complying with provisions on the time.

The time for making invoices will comply with guidance under the Circular of the Ministry of Finance regarding invoices for selling goods and providing services.

a.1) A warning will be imposed if the making of invoices do not comply with provisions on the time, causing a delay in performing tax obligations and there is a mitigating circumstance. In case of no any mitigating circumstance, a minimum fine of the fine frame will be imposed.

For example: C company delivered goods to their customer on 01 March 2014 (based on the Warehouse Dispatch of the C company), but until 03 March 2014, the C company made the invoice for their customer. The making invoice as mentioned above does not comply with provisions on the time, but the C company has declared and paid taxes within the taxable period of March 2014, the C company will be imposed with a fine of VND 4,000,000 (because of no mitigating circumstance).

a.2) A fine of between VND 4,000,000 and VND 8,000,000 will be imposed on the act of making invoices which do not comply with provisions on the time as prescribed.

b) Making invoices out with serial numbers not in ascending order.

Invoices made in an ascending order will comply with guidance under the Circular of the Ministry of Finance regarding invoices for goods sales and service provision.

b.1) A warning will be imposed if the making of invoices are carried out continuously according to the ascending order but in different books (the book with bigger serial numbers is firstly used), organizations or individuals have destroyed (not using) the book with smaller serial numbers after discovering.

For example: The X company has many sales establishments: The X company divided printed invoice books out to its sales establishments. The Y store under the X company received 02 invoice books (the first book has numbers from 501 to 550 and the second book has numbers from 551 to 600). The shopkeepers of the Y store have used the second book first (invoices were made continuously according to the ascending order). After using a number of invoices, the Y store discovered its wrong use of invoice book but it continued using the second book until the end and cancelled (did not use) the first book.

b.2) A fine of between VND 4,000,000 and VND 8,000,000 will be imposed on the act of using invoices not in ascending order as prescribed.

c) the date stated on the used invoice is earlier than the date of buying such invoice from the competent tax agency;

c.1) A warning will be imposed if the date stated on the used invoice is earlier than the date of buying such invoice from the competent tax agency but the organization or the individual declared and paid taxes on the tax declaration period exactly on the date stated on the used invoice.

For an example: A contractor bought invoices printed on order on 1 April 2014 by the B Tax Department but when issuing the invoice for the A contractor, the date stated on the invoice is 28 March 2014. The A contractor has declared and paid taxes for the above-mentioned invoice during the tax declaration period of March 2014 and then the A contractor would be imposed with a warning.

c.2) A fine of between VND 4,000,000 and VND 8,000,000 will be imposed on other acts of writing dates on issued invoices earlier than the date of buying such invoices from the competent tax agency.

d) Making invoices out but do not deliver to buyers, except cases in which invoices stated clearly that buyers do not get invoices or invoices are made according to the list;

dd) Failing to make the list or failing to make the general invoices in accordance with legal provisions on invoices for selling goods and providing services;

e) Making false invoices out in accordance with legal provisions on invoices for selling goods and providing services and delivered to buyers or declared taxes.

e.1) A warning will be imposed if the making of false invoices as prescried and delivered to the buyer or declared taxes, the buyer and the seller discover the making of false invoices and correct invoices are issued again as prescribed before the competent tax agency notify its inspection or examination decision and without prejudice to the determination of tax obligations.

e.2) A fine of between VND 4,000,000 and VND 8,000,000 will be imposed on the other acts of making false invoices as prescribed.

4. A fine of between VND 10,000,000 and VND 20,000,000 will be imposed on one of following acts:

a) Causing the loss, fire or damage of issued invoices but have not been used yet or have been used (the customer’s sheet) but the customer has not received the invoice yet when the time of reserve has not come yet, except cases of loss, fire or damage of invoices due to natural disasters or fires. In case of loss, fire or damage of invoices, except the customer’s sheet, during the time of reserve, sanctions will comply with legal provisions on accounting.

Where the buyer finds out the lost invoice (the customer’s sheet) when the competent tax has not released its sanctioning decision yet then the buyer will not be fined.

Where the buyer causes the loss, fire or damage of invoice sheets which have been used improperly and cancelled (the buyer has used another invoice to replace the invoice which have been used improperly and cancelled) then the buyer will be imposed with a warning.

Where in the same time, an organization or an individual notifies its loss of many invoices to the competent tax agency but the competent tax agency has sufficient proof to determine that such organization or individual combines many times of losing invoices for reporting to the competent tax agency, then fine will be imposed on each time of losing invoice.

Where the loss, fire or damage of used invoice (the customer’s sheet) is associated with a third party or a third party hired by the buyer, then the buyer will be sanctioned in accordance with legal provisions under this point.

b) Failing to give an invoice for selling goods or providing services which has an amount of VND 200,000 or more to the buyer as prescribed. In conjunction with being sanctioned, the organization or the individual will have to give invoice to the buyer.

5. A fine of between VND 20,000,000 and VND 50,000,000 will be imposed on the act of using invoices illegally (except acts violating provisions under Clause 2, Article 10 of this Circular) or the act of using illegal invoices (except acts violating provisions under Clause 1 of this Article).

Using invoices illegally or using illegal invoices and other cases determined as using invoices illegally or using illegal invoices will comply with provisions under the Decree of the Government and the Circular of the Ministry of Finance regarding invoices for selling goods and providing services.

6. Remedial measures: Organizations and individuals violating provisions under Clause 2 of this Article will also have to destroy issued invoices which have not been used or no longer valid.

Article 12. Acts of violating provisions on use of invoices of buyers

1. A fine of between VND 2,000,000 and VND 4,000,000 will be imposed on the act of causing a loss, fire or damage of an used invoice (the customer’s sheet) for accounting, declaring taxes and paying the state budget’s capital, except cases of loss, fire or damage of the invoice due to natural disasters or fires.

Where the buyer finds out the lost invoice and reports to the competent tax agency before the competent tax agency issues its sanctioning decision, then the buyer will not be sanctioned with a fine.

Where in the same time, an organization or an individual notifies its loss of many invoices to the competent tax agency but the competent tax agency has sufficient proof to determine that such organization or individual combines many times of losing invoices for reporting to the competent tax agency, then fine will be imposed on each time of losing invoice.

Where the loss, fire or damage of used invoice (the customer’s sheet) is associated with a third party or a third party hired by the buyer, then the buyer will be sanctioned in accordance with legal provisions under this Clause.

In case of loss, fire or damage of the used invoice (the customer’s sheet) during the time of reserve, a sanction will be imposed in accordance with legal provisions on accounting.

2. A fine of between VND 20,000,000 and VND 50,000,000 will be imposed on the act of using illegal invoices (except acts violating provisions under Clause 2, Article 10 of this Circular) or the act of using invoices illegally (except acts violating provisions under Clause 1 of this Article).

Using illegal invoices or using invoices illegally and other specific cases determined as using invoices illegally or using illegal invoices will comply with provisions under the Decree of the Government and the Circular of the Ministry of Finance regarding invoices for selling goods and providing services.

Article 13. Acts of violating provisions on using, sending notices and reports (except the Invoice Issuance Notices) to competent tax agencies

1. A fine of between VND 200,000 and VND 1,000,000 will be imposed on the act of using improperly or insufficiently contents of a notice or a report sent to the competent tax agency, except the Invoice Issuance Notice, as prescribed.

In addition to a fine, the organization or the individual will have to make and send notices or reports again to the competent tax agency in accordance with legal provisions. Where the organization or the individual discovers its mistake and makes its alternative notice or report as prescribed and sends to the competent tax agency within the time limit of submitting reports or notices, no any sanction will be imposed.

2. For the acts of violating provisions on submission of notices or reports sent to the competent tax agencies, except Invoice Issuance Notices:

a) A warning will be imposed on the act of submitting notice or report to the competent tax agency, except the Invoice Issuance Notice between the first day to end of the fifth day, since the expired date of the time limit as prescribed.

b) Where the submission of notice or report to the competent tax agency, except the Invoice Issuance Notice between the 6^th day to end of the 10^th day, since the expired date of the time limit as prescribed and there is a mitigating circumstance, a warning will be imposed.

c) A fine of between VND 2,000,000 and VND 4,000,000 will be imposed, except the Invoice Issuance Notice, if it is later than 10 days since the expired date of the time limit as prescribed.

3. A fine of between VND 4,000,000 and VND 8,000,000 will be imposed on the act of failing to submit a notice or a report to the competent tax agency. The act of failing to submit a notice or a report to the competent tax agency, except the Invoice Issuance Notice will be taken into account after 20 days since the expired date of the time limit as prescribed.

Chapter III

IMPLEMENTATION PROVISIONS

Article 14. Effect

1. This Circular will come into effect on 02 March 2014.

2. Other provisions on sanctioning administrative violations on invoices which are not guided under this Circular will comply with provisions under the Law on Handling of Administrative Violations and other relevant legal documents.

3. The handling of acts of violating provisions on invoices incurred before the effective dates of the Decree No. 109/2013/ND-CP dated 24 September 2013 of the Government and this Circular will not apply provisions of the Decree No.109/2013/ND-CP dated 24 September 2013 and this Circular, Decrees on handlings of violations on invoices which came into effects at the time of incurring such acts of violations will apply.

Where the sanctioning level for the same act as stipulated in the Decree No. 109/2013/ND-CP and this Circular is lower than the sanctioning level as prescribed in Decrees promulgated before the effective date of the Decree No. 109/2013/ND-CP and this Circular, including cases of acts of violations incurred before the effective date of the Decree No. 109/ND-CP, which have been recorded in writing, but the competent state agencies have not released the handling decisions yet or have released the handling decisions but during the period of handling complaints, such acts of violations are considered and released with the handling decisions according to sanctioning levels as regulated at the Decree No. 109/2013/ND-CP and this Circular.

Article 15. Obligations of Implementation

1. Competent tax authorities at all levels are responsible for disseminating, guiding organizations and individuals conducting business or not conducting business and buyers of goods and services to comply with guidance in this Circular, examine and handle violations of organizations and individuals to use invoices ensuring the uniform implementation across the sector, according to legal provisions.

2. Organizations and individuals conducting activities which are related to the printing, issuance and use of invoices will have to implement fully contents as guided in this Circular.

3. Promulgated together with this Circular are the Annex of samples for making records in writing and reports, depending on each specific case, lines may be added to make sure sufficient contents of acts of violations during the making of records and the release of the sanctioning decisions.

Any problem arising in the course of implementation should be reported to the Ministry of Finance by organizations and individuals for consideration and settlement./.

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