Article 13 of Circular 10/2014/TT-BTC stipulates penalties for the act of preparing and submitting notices and reports (excluding notices of invoice issuance) to tax authorities:
“1. A fine of VND 200.000 to VND 1.000.000 shall be imposed for the act of preparing incorrect or incomplete content of notices and reports submitted to the tax authorities, excluding notices of invoice issuance, as prescribed.”
In addition to being fined, organizations and individuals must prepare and resubmit the correct notices and reports to the tax authorities. If an organization or individual discovers errors and prepares a correct replacement notice or report within the prescribed deadline for submitting notices and reports, they will not be penalized.
Regulations stipulated in Article 27 of Circular 39/2014/TT-BTC on reporting the use of invoices:
"Quarterly, organizations, households, and individuals selling goods and services (except those authorized by the tax authorities to issue invoices) are responsible for submitting a Report on the Use of Invoices to the directly managing tax authority, even if no invoices were used during the period. The Report on the Use of Invoices for Quarter I must be submitted no later than April 30th; Quarter II no later than July 30th; Quarter III no later than October 30th; and Quarter IV no later than January 30th of the following year (Form No. 3.9, Appendix 3 issued with this Circular). In cases where no invoices were used during the period, the Report on the Use of Invoices must state the number of invoices used as zero (=0)."
-> In the case where a business submits the invoice usage report on time, then discovers an error, corrects it, and resubmits the correct report, if it is within the prescribed timeframe for that type of report, the business will not be penalized.
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