Chương III Thông tư 10/2014/TT-BTC: Điều khoản thi hành

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./.