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    Decree No. 125/2020/ND-CP dated October 19th, 2020 with the Government on regulating administrative penalties for tax or invoice-related violations

    This Decree sets out regulations on administrative penalties for tax or invoice-related violations, with the exception of administrative violations related to charges and fees; administrative violations associated with taxes on exported or imported goods ones collection is managed by customs authorities and violations against regulations on tax registration procedures, notification of temporary business suspension or premature business continuation conducted with business registration.

    When compared with the current regulations, the utmost fine levels imposed on administrative penalties for tax or invoice-related violations usually are not changed. In particular, inside the tax field, these are VND 200 million (for organizations) and VND 100 million (for those); from the invoice field, they may be VND 100 million (for organizations) and VND 50 million (for people).

    However, this Decree adds new acts regarded as “using illegal invoices” such as: use of e-invoices which aren’t registered with any tax authority; use of e-invoices ones tax authority’s codes haven’t been granted based on regulations; using invoices with the invoicing date as soon as the date on which a tax authority determines the seller isn’t working with the address registered with a competent regulatory authority, etc.

    These acts are viewed to become “illegally using invoices”: use of invoices that will not contain all compulsory contents as prescribed; use of invoices with discrepancies in amounts taken care of services or goods rendered, or discrepancies in required data fields between an invoice’s copies.

    Any administrative violation with the underpaid tax amount, the evaded amount of taxes, the higher-than-prescribed level of tax exemption, reduction or refund which is a minimum of VND 100 million, or worth of services or goods rendered which is at the very least VND 500 million, will probably be determined as being a large-scale tax-related administrative violation.

    Regarding invoice-related violation, any administrative violation involving at the very least 10 invoice numbers shall be determined as being a large-scale invoice-related administrative violation.

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

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