Penalties for administrative violations of tax and invoices

This is the system of legal documents stipulating the sanction of administrative violations of taxes and invoices.

Before December 05, 12 is the effective date of Decree 2020/125 / ND-CP, regulations on sanctioning of administrative violations of tax and invoices are separate.

From December 05, 12, Decree 2020/125 / ND-CP takes effect, regulating sanctioning of administrative violations of tax and invoices in the same document.

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

legal document system to sanction tax-related administrative violations. The system of legal documents to sanction administrative violations of invoices

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