Regulations on sanctioning administrative violations of tax and invoices from December 05, 12

Scope of regulation of Decree 125/2020 / ND-CP

This Decree provides for administrative violations, sanctioning forms, sanctioning levels, remedial measures, competence to impose penalties, competence to make administrative violation records and a number of sanctioning procedures. administrative violations of tax, invoices.

This Decree does not apply to administrative violations of fees and charges; administrative violations of tax on exported and imported goods collected by the customs authority and violated regulations on tax registration procedures, violations of regulations on notification of business suspension, notification to report on the continued business operation ahead of time with the business registration agency, the cooperative registration agency of the organizations and individuals that carry out tax registration together with the enterprise registration, the registration of cooperatives, Business Registration.

What is the administrative violation of tax and invoice?

Administrative violations on taxes and invoices under Decree 125/2020 / ND-CP include provisions on administrative violations of taxes and administrative violations on invoices as follows:

1. Tax administrative violations

Administrative tax violation is an act of error committed by an organization or individual violating the law on tax administration, tax law and other revenues (land use levy; land rent, water surface rent; mineral mining right fee; water resource exploitation right fee; remaining after tax profit after setting up funds of enterprises with 100% charter capital held by the State; dividends, profits divided by the state capital invested in joint-stock companies or limited liability companies with two or more members) that is not a crime and must be administratively sanctioned according to the law. .

2. Administrative violations on invoices

Administrative violations on invoices mean the acts of errors committed by organizations or individuals violating the provisions of the law on invoices but not being crimes and according to law provisions must be sanctioned for violations. main.

3. Tax evasion amount

The evaded tax amount is the amount of tax payable to the state budget in accordance with the tax law, which the taxpayer is discovered and identified in the administrative violation record and inspection record ( Tax Inspection.

4. Guiding documents of tax offices related to contents of determination of tax obligations

Guiding documents of tax authorities related to contents of tax liability determination are administrative documents issued by tax authorities at all levels to guide one or more taxpayers to fulfill tax obligations in a particular situation. can.

5. The tax agency's handling decisions are related to the contents of the taxpayer's determination of tax obligations

A tax agency's handling decision related to the taxpayer's tax liability determination is a tax refund handling decision, for case of examination before tax refund; tax exemption or reduction decisions; decisions on extension of tax declaration submission; to handle the deductible or refundable value-added tax amount or the loss transferred later on the decision on sanctioning the administrative violation or the decision to apply remedial measures.

6. The starting date is counted past the time limit in Articles 10, 11, 13, 14 and 19 of this Decree 

The starting date is counted past the time limit in Articles 10, 11, 13, 14 and 19 of this Decree is the first day after the deadline to fulfill the responsibilities and obligations of organizations and individuals in accordance with the law on tax administration. In the event of an extension, the start date of the overdue deadline is the first day after the deadline date of the extension.

7. The case had many complicated details

The case with many complicated details is the case discovered through tax inspection and examination at the taxpayer's office; cases need consultation from specialized agencies and organizations; cases that make false declarations leading to insufficient tax payable or increase in exempt, reduced, refunded, or tax evaded tax amounts.

8. The incident was particularly serious

A particularly serious case is a case with false declarations leading to insufficient tax payable or increased tax refunded or acts of tax evasion for three or more consecutive tax periods.

9. Date of discovery of violation

The date of detecting the act of violation is the date a competent person on public duty makes a record recording the administrative violation of the person sanctioned for an administrative tax or invoice violation.

The document system regulates administrative penalties for tax and invoice violations

Name of DocumentEffective dateExpiration date
Decree 129_2013_NĐ_CP stipulates the sanctioning of tax-related administrative violations and enforcement of tax administrative decisions15/12/13From December 05, 12, Chapter I and Chapter III of Decree No. 2020 cease to be effective
Consolidated document 16_VBHN_BTC consolidates 2 decrees 129_2013_NĐ_CP and 100_2016_NĐ_CP on penalties for tax administrative violations and enforcement of tax administrative decisionsBy prescription of incorporated textBy prescription of incorporated text
Decree No. 109_2013_NĐ_CP dated September 24, 9 of the Government stipulating the sanctioning of administrative violations in the field of price management, fees, charges and invoices09/11/13From December 05, 12, Clause 2020 Article 2 Chapter 4, Chapter 1 and Article 4 Chapter 44 of Decree No. 5 cease to be effective. Remove the phrase "invoice" in the Name, Bases of issue, Chapter 109, Point b, Clause 1 of Article 2, Clause 41 of Article 2; the phrase "in the field of invoices is 45 year" in Clause 01, Article 1 of Decree No. 4.
Consolidated document 11_VBHN_BTC consolidates 2 decrees 109_2013_NĐ_CP and 49_2016_NĐ_CP to penalize administrative offices in the areas of price, fees, charges and invoices.By prescription of incorporated textBy prescription of incorporated text
Circular 166_2013_TT-BTC detailing the sanctioning of tax-related administrative violations.01/01/1404/12/20
Circular 10_2014_TT_BTC guiding sanctioning of administrative violations on invoices.02/03/1404/12/20
Circular 176_2016_TT_BTC amending and supplementing Circular 10_2014_TT_BTC on sanctioning of administrative violations on invoices15/12/1604/12/20
Decree 125_2020_NĐ_CP sanctioning administrative violations of tax, invoices05/12/20

What businesses need to do to avoid penalties for administrative violations of tax and invoices

1. Reviewing administrative violations of tax and invoices specified in the Decree to build a management system to help avoid arising penalties.

2. Avoid aggravating behavior, serious violations

3. Avoid tax evasion-related behaviors

4. Make a quarterly checklist of tax issues to avoid violations.

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