Sanctioning level of administrative violations on invoices

STT Content violations Fines

I. VIOLATIONS OF BILLING SELF-INITIALIZATION - INITIALIZATION OF ELECTRONIC INVOICES

(Article 33 Decree 109 / 2013 / ND-CP, Article 6 Circular 10/2014 / TT-BTC)

1 Self-printing invoices, creating electronic invoices with insufficient contents

From VND 2.000.000 to VND 4.000.000

2 Self-printing invoices and creating electronic invoices to ensure the compulsory contents but missing or wrong contents (except for cases where invoices are not necessarily full of contents as guided by the Ministry). Finance) - A warning will be imposed if the missing or incorrect information on the invoice has been remedied and still ensures full reflection of arising economic operations, without affecting the payable tax amount.

- A fine of at least 2.000.000 VND in the penalty frame if the missing or incorrect content on the invoice is not remedied but ensures to fully reflect the arising economic operations.

- A fine of from 2.000.000 VND to 4.000.000 VND if the missing or incorrect content on the invoice affects the payable tax amount.

3 - Self-printing invoices or creating electronic invoices when all conditions are not met

- Providing invoice self-printing software that does not meet the prescribed principles or printed invoices do not meet the prescribed content.

From VND 4.000.000 to VND 8.000.000

4 Self-printing of fake invoices (except for cases where due to objective errors of self-printing invoice software) and acts of creating fake electronic invoices

From VND 20.000.000 to VND 50.000.000

[Additional fine: Violating organizations and individuals are subject to suspension of the right to self-print invoices and the right to create electronic invoices for between 01 and 03 months from the effective date of the sanctioning decision.

II. VIOLATIONS OF REGULATIONS ON BILLING OF INVOICES

(Article 34 of Decree 109/2013 / ND-CP and Article 7 of Circular 10/2014 / TT-BTC)

5 Ordering invoice printing without signing a written contract or printing invoice organization printing order invoices for use but there is no decision on printing invoices of the unit heads as prescribed.

From VND 500.000 to VND 1.500.000

[Revised in accordance with Decree 46/2016 / ND-CP)

6 Order printed invoices signed in writing but print contracts incomplete content or organizations print invoices self print invoices signed decisions to print invoices but decided not to print invoices themselves full contents as guided in the Circular of the Ministry of Finance on invoices for selling goods and providing services - A warning will be imposed on the case where the ordering party and the invoice printing party have signed the contract annex to supplement the missing contents, the printing invoice organization has printed the order invoice by itself and decided to supplement the The content is missing before the tax authority announces the inspection decision.

- A fine of at least the fine of the fine frame is VND 2.000.000 for cases where the ordering party and the invoice printing party do not sign the contract annex to supplement the missing contents, the organization prints the invoice. Do not sign the decision to supplement the missing contents. At the same time, the ordering party and the accepting party must print the missing details of the contract.

7 - Do not liquidate the printing contract if the deadline for liquidation of the contract is specified in the invoice printing contract or the time when the contract ends when the Invoice Issuance Notice is issued in case the printing order is placed The application does not specify a time limit for liquidation of the contract.

- Do not destroy unreleased printed invoices that are no longer used according to regulations.

From VND 4.000.000 to VND 8.000.000

8 Failure to properly declare the loss of invoice before the notice is issued - No penalty will be imposed if the loss, fire or damage of the invoice before the issuance notice is declared to the tax authority within 5 days from the date of the loss, fire or damage of the invoice.

- A warning will be imposed if the loss, fire or damage of the invoice before the issuance notice is declared to the tax authority from the 6th to the end of the 10th day from the date of the loss, fire or damage of the invoice. mitigation; In case there are no extenuating circumstances, the sanction will be at the minimum of the penalty frame.

- A fine of from VND 6.000.000 to VND 18.000.000 shall be imposed if the loss, fire or damage of the invoice before the notification of issuance is declared to the tax authority after the 10th day from the date of loss, fire or damage bill.

9 Giving and selling unreleased printed invoices to other organizations and individuals for use

From VND 15.000.000 to VND 45.000.000

10 Order fake invoice printing

From VND 20.000.000 to VND 50.000.000

III. VIOLATIONS OF REGULATIONS ON PRINTING INVOICES

(Article 35 of Decree 109/2013 / ND-CP and Article 8 of Circular 10/2014 / TT-BTC)

11 Violating the regime of reporting on invoice printing under the Finance Ministry's regulations. - Caution for the act of delayed reporting on receipt of invoice printing after 5 days from the expiry of the reporting period.

- Caution for acts of delayed reporting on receipt of invoice printing from the 6th to the 10th day of the expiry of the reporting time and with extenuating circumstances;

In case there is no extenuating circumstance, the minimum penalty for the penalty frame is VND 2.000.000.

- A fine of from VND 2.000.000 to VND 4.000.000 shall be imposed for failing to report on receipt of invoice printing after the 10th day from the deadline for reporting.

12 - Do not liquidate the printing contract if the contract liquidation time limit specified in the invoice printing contract or the time of contract termination when the printing party has completed the issuance notice procedure for contract case Order invoice printing does not specify the time of contract liquidation.

- Do not destroy damaged, overprinted products when liquidating printing contracts.

From VND 4.000.000 to VND 8.000.000

13 - Receive ordered invoices when the prescribed conditions are not met

- Do not declare lost invoices during printing, before delivering to customers.

From VND 6.000.000 to VND 18.000.000

14 Transfer all or any part of the invoice printing contract to another printing facility

From VND 10.000.000 to VND 20.000.000

15 Giving and selling invoices printed by one customer to another

From VND 15.000.000 to VND 45.000.000

16 Print fake invoices

From VND 20.000.000 to VND 50.000.000

[Additional sanctioning form: Organizations and individuals violating regulations are suspended from printing invoices from 01 month to 03 months from the effective date of sanctioning decision]

IV. VIOLATIONS OF REGULATIONS ON INVOICE BILLING

(Article 36 of Decree 109/2013 / ND-CP and Article 9 of Circular 10/2014 / TT-BTC)

17 Do not cancel purchased invoices that have expired

From VND 2.000.000 to VND 4.000.000

18 Do not report the loss of invoices purchased but not yet made - No penalty will be imposed if the loss, fire or damage of the purchased invoice but not yet been declared to the tax authority within 5 days from the date of the loss, fire or damage of the invoice.

- Caution if the loss, fire or damage of the purchased invoice but not yet made a declaration to the tax agency from the 6th day to the 10th day after the date of the loss, fire or damage of the invoice and there are circumstances mitigation;

In case there is no extenuating circumstance, the minimum penalty for the penalty frame is VND 6.000.000.

- A fine of from VND 6.000.000 to VND 8.000.000 shall be imposed if loss, fire, damage, or purchased invoices have not been declared to the tax authority after the 10th day after the date of loss, fire or damage. single.

19 Giving and selling invoices that have been purchased but not yet made

From VND 20.000.000 to VND 50.000.000

V. VIOLATIONS OF REGULATIONS ON BILL ISSUANCE

(Article 37 of Decree 109/2013 / ND-CP and Article 10 of Circular 10/2014 / TT-BTC)

20 Making an announcement of publication with incomplete content as prescribed by the tax authority and in writing to notify the organization or individual of the adjustment so that the organization or individual has not yet adjusted it but issued an invoice. delivered to customers.

From VND 2.000.000 to VND 4.000.000

In case of having extenuating circumstances, the fine at the minimum of the fine bracket is VND 2.000.000.

21 Not posting Invoice Issuance Notice as prescribed. - If an organization or individual proves that he / she has sent an invoice issuance notice to the tax agency before the invoice is put into use but the tax authority fails to receive it due to loss, the organization or individual shall not be handled. punish.

- A fine of VND 6.000.000 for failing to make a notice of invoice issuance before the invoice is put into use if these invoices are associated with the arising economic operation that has been declared and paid tax according to regulations. specified.

- A fine of from VND 500.000 to VND 1.500.000 shall be imposed for failing to make a Notice of invoice issuance before an invoice is put into use if these invoices are associated with arising economic operations but not yet arrived. tax period. The seller must commit to declare and pay taxes on invoices made in this case. [Revised in accordance with Decree 46/2016 / ND-CP]

- In case organizations and individuals do not make Invoice Issuance Notices before invoices are put into use if these invoices are not associated with arising economic operations or are not declared and paid tax, they will be sanctioned. According to Clause 5 Article 11 of this Circular.

BECAUSE. VIOLATIONS OF REGULATIONS ON USE OF INVOICES WHEN SALE OF GOODS AND SERVICES

(Article 38 of Decree 109/2013 / ND-CP and Article 11 of Circular 10/2014 / TT-BTC)

22 Fail to make all required contents on the invoice as prescribed, except for cases where the invoice does not necessarily contain the full contents as guided by the Ministry of Finance. - A warning will be imposed on the act of failing to set up all compulsory contents as prescribed, except for cases where invoices do not necessarily have to be made in full according to instructions of the Ministry of Finance, if these contents are not affecting the determination of tax obligations and having extenuating circumstances.

In case an organization or individual has issued an invoice and has not made all compulsory contents as prescribed but discovered by themselves and issued a new invoice to adjust and supplement the compulsory contents as prescribed, it will not be handled. punish.

- A fine of from VND 200.000 to VND 1.000.000 shall be imposed for failing to make sufficient compulsory contents as prescribed, except for cases where invoices do not necessarily have to complete all contents as guided by the Ministry of Finance. .

23 Do not cancel or cancel improperly the invoices issued but not yet formulated, no longer valid for use as prescribed

From VND 2.000.000 to VND 4.000.000

24 Making invoices at the wrong time in accordance with the law on invoices for selling goods and providing services

- Caution if the invoicing at the wrong time does not lead to delayed tax obligations and there are extenuating circumstances. In case there is no extenuating circumstance, the fine will be at the minimum of the penalty frame.

- A fine of between VND 4.000.000 and 8.000.000 for other acts of making invoices at the right time as prescribed.

25 Invoicing in no order from small numbers to large numbers as prescribed

- Caution if the invoice is made continuously from small numbers to large numbers but different volumes (books with larger serial numbers are used first), organizations and individuals after finding out have canceled (not used) The book has a smaller ordinal number.

- A fine of between VND 4.000.000 and 8.000.000 for other acts of making invoices out of order from small numbers to large numbers as prescribed.

26 The date shown on the invoice was issued before the date of purchase of the tax authority's invoice - Caution if the date stated on the invoice has occurred before the date of purchase of invoices of tax agencies but organizations and individuals have declared and paid tax on the tax declaration period exactly on the date written on the invoices.

- A fine of between VND 4.000.000 and VND 8.000.000 shall be imposed on other acts of recording the date on an invoice made before the date of purchase of invoices from tax agencies.

27 Invoicing but not delivered to the buyer, unless the invoice clearly indicates that the buyer does not take the invoice or the invoice is made according to the list

From VND 4.000.000 - VND 8.000.000

28 Do not make a list or do not issue an aggregate invoice in accordance with the law on invoices for selling goods and providing services
29 Making the wrong type of invoice in accordance with the law on invoices for selling goods or providing services and delivered to the buyer or declared tax - Caution if the wrong type of invoice prescribed and delivered to the buyer or declared tax, the seller and the buyer found the wrong type of invoice and re-issued the correct type of invoice in accordance with the previous regulations. when tax authorities announce inspection and examination decisions and do not affect the determination of tax obligations

- A fine of between VND 4.000.000 and 8.000.000 for other acts of making false invoices according to regulations.

30 Losing, burning or damaging invoices issued but not yet issued or invoiced (delivered to customers) but customers have not yet received invoices, except for cases of loss, fire or damage of invoices due to natural disasters or fires .

From VND 4.000.000 - VND 8.000.000

[In case the seller retrieves the lost invoice (delivered to the customer) before the tax authority has issued a sanction decision, the seller will not be fined]

In case of loss, fire or damage of invoices, except for delivery to customers, during storage, they will be sanctioned according to accounting laws.

31 Do not issue invoices when selling goods or services with a payment value of VND 200.000 or more to buyers as prescribed. Along with being sanctioned, business organizations and individuals must issue invoices to the buyers

From VND 10.000.000 - VND 20.000.000

32 Using illegal invoices (except for the violations specified in Clause 2, Article 37 of Decree 109/2013 / ND-CP) and illegal use of invoices.

From VND 20.000.000 - VND 50.000.000

VII. VIOLATIONS OF REGULATIONS ON USE OF INVOICES BY BUYERS

(Article 39 of Decree 109/2013 / ND-CP and Article 12 of Circular 10/2014 / TT-BTC)

33 Losing, burning or damaging invoices made (delivered to the buyer) for accounting, tax declaration and payment of state budget capital, except cases of loss, fire or damage of invoices due to natural disasters or fires.

From VND 4.000.000 to VND 8.000.000

[Revised in accordance with Decree 46/2016 / ND-CP)

[In case the buyer finds the lost invoice before the tax authority has issued the sanction decision, the buyer will not be fined]

34 Using illegal invoices and acts of using illegal invoices

From VND 20.000.000 - VND 50.000.000

VIII. ACTS OF REGULATION ON ELABORATION, SENDING NOTICE AND REPORT (EXCEPT NOTICE OF INVOICE INVOICE) TO TAX AUTHORITIES

(Article 40 of Decree 109/2013 / ND-CP and Article 13 of Circular 10/2014 / TT-BTC)

35 Making false or incomplete contents of notices and reports to tax authorities, except notices of invoice issuance, as prescribed

From VND 200.000 to VND 1.000.000

[In addition to a fine, organizations and individuals must prepare and send back to the tax agency notices and reports in accordance with regulations. In case organizations and individuals detect mistakes and re-issue notices and reports on replacement according to regulations and send them to tax agencies before tax agencies or competent agencies shall issue decisions on tax inspection and tax examination. At the taxpayer's office there is no fine]

[Revised in accordance with Decree 46/2016 / ND-CP]

36 Submission of notices and reports to tax authorities, except notices of invoice issuance, within 10 days after the prescribed deadline expires

From VND 2.000.000 to VND 4.000.000

37 Do not submit notices and reports to the tax authorities. Failure to submit notices or reports to the tax authority, except the invoice issuance notice, is calculated after 20 days from the expiry of the prescribed deadline.

From VND 2.000.000 to VND 4.000.000


note: If violating individual is fined by trên above level (Clause 5, Article 3 of Decree 109/2013 / ND-CP.

To ensure the reasonableness and validity of invoices and to own a complete dossier for tax finalization, you can refer to Expertis Book Finishing Service!



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