| Number: 51 / 2010 / ND-CP | Hanoi, date 14 month 05 year 2010 |
DECREE
REGULATIONS ON INVOICES FOR THE SALE OF GOODS AND PROVISION OF SERVICES
GOVERMENT
Based on the Law on Organization of the Government dated June 25, 2001;
Based on the Law on Tax Administration dated June 29, 2006;
Based on the Accounting Law dated November 17, 2003;
Based on the Law on Electronic Transactions dated June 29, 2005;
Based on the Ordinance on Handling Administrative Violations dated July 2, 2002 and the Ordinance amending and supplementing a number of articles of the Ordinance on Handling Administrative Violations dated April 2, 2008;
Considering the proposal of the Minister of Finance,
DECREE:
Chapter 1.
GENERAL RULES
Article 1. Scope
This Decree regulates the printing, issuance, and use of invoices for the sale of goods and provision of services (hereinafter referred to as invoices); administrative penalties for invoice violations; the duties and powers of tax authorities at all levels and other agencies and organizations involved in the printing, issuance, and use of invoices; and the rights, obligations, and responsibilities of agencies, organizations, and individuals in the printing, issuance, and use of invoices.
Article 2. Subject of application
1. Sellers of goods and providers of services include:
a) Vietnamese organizations and individuals engaged in the business of selling goods and providing services (collectively referred to as selling goods and services) in Vietnam or selling them abroad;
b) Foreign organizations and individuals doing business selling goods and services in Vietnam or producing and trading in Vietnam and selling goods abroad;
c) Vietnamese or foreign organizations and individuals that do not conduct business but sell goods or services in Vietnam.
2. Organizations that print invoices.
3. Organizations and individuals purchasing goods and services
4. Tax authorities at all levels and organizations and individuals involved in the printing, issuance, and use of invoices.
Article 3. Explain words
1. An invoice is a document prepared by the seller, recording information about the sale of goods or services in accordance with the law.
2. Invoice creation is the activity of producing invoices for use in the sale of goods and services by business organizations and individuals; this includes: self-printing from machines and equipment at the enterprise; ordering invoices from qualified businesses; and initiating electronic invoices in accordance with the Law on Electronic Transactions.
3. Invoicing is the process of recording all the required information on an invoice when selling goods or services.
4. A legally valid invoice is one that is correct and complete in form and content as prescribed in this Decree.
5. Counterfeit invoices are invoices printed or created using the template of invoices already issued by another organization or individual, or invoices printed or created with the same number and symbol as another invoice.
6. Invalid invoices are invoices that have been printed and created in accordance with the regulations in this Decree, but have not yet completed the notification of issuance.
7. Invalid invoices are invoices that have completed all issuance procedures but the issuing organization or individual has announced they will no longer use them; invoices that are lost after issuance and reported lost to the tax authority by the issuing organization or individual; and invoices of organizations or individuals that have ceased using their tax identification number (also known as closing their tax identification number).
8. Using illegal invoices refers to using counterfeit invoices, invoices that are invalid or expired; or using invoices from other organizations or individuals (except invoices issued by the tax authorities) to prepare invoices for the sale of goods and services, for accounting purposes, tax declarations, and budget fund payments.
9. Illegal use of invoices includes: creating fictitious invoices; giving or selling blank invoices to other organizations or individuals for use in the sale of goods or services; giving or selling completed invoices to other organizations or individuals for accounting, tax declaration, or budget payment; issuing invoices with incomplete information; issuing invoices with discrepancies in content between different copies; using invoices for one type of goods or services to substantiate another type of goods or services; and using recycled invoices during the transportation of goods in the distribution chain.
10. A fictitious invoice is an invoice that is issued but the content recorded is partly or entirely fictitious.
Article 4. Types, forms, and content of invoices
1. The invoices stipulated in this Decree include the following types:
a) An export invoice is an invoice used in the business of exporting goods and services abroad, or exporting to a non-taxable zone;
b) A value-added tax invoice is an invoice for the sale of domestic goods and services, intended for organizations and individuals who declare value-added tax using the deduction method;
c) A sales invoice is an invoice for the sale of domestic goods and services intended for organizations and individuals declaring value-added tax using the direct method;
d) Other types of invoices, including: tickets, cards, or other documents with different names but having the form and content prescribed in Clauses 2 and 3 of this Article.
2. Invoices are presented in the following forms:
a) Self-printed invoices are invoices printed by business organizations or individuals themselves using computer equipment, cash registers, or other types of machines when selling goods or services;
b) An electronic invoice is a collection of electronic data messages about the sale of goods and services, which are created, prepared, sent, received, stored, and managed in accordance with the Law on Electronic Transactions and its implementing regulations;
c) Printed invoices are invoices printed by business organizations or individuals according to a template for use in their business activities involving goods and services, or printed by the tax authority according to a template for issuance or sale to organizations or individuals.
3. The invoice must contain the following information:
a) Invoice name, invoice symbol, invoice number, invoice series name. For printed invoices, the name of the organization that printed the invoices must also be included;
b) Name, address, and tax identification number of the seller;
c) Name, address, and tax identification number of the buyer;
d) Name, unit of measurement, quantity, unit price of goods and services; total amount excluding value-added tax, value-added tax rate, and value-added tax amount in the case of a value-added tax invoice;
d) Total amount payable, buyer's signature, seller's signature, seller's seal (if any), and invoice date.
The Ministry of Finance shall specify which invoices do not need to contain all the information stipulated in this clause.
4. Invoices must be written in Vietnamese. For export invoices or other invoices requiring foreign language text, the foreign language text should be placed to the right in parentheses () or directly below the Vietnamese text, and in a smaller font size than the Vietnamese text.
5. In cases where an international treaty to which Vietnam is a party contains provisions on the content and form of invoices that differ from those in Clauses 2 and 3 of this Article, the provisions of that international treaty shall prevail.
Chapter 2.
CREATE AND ISSUE INVOICES
Article 5. Principles for creating and issuing invoices
1. Organizations and individuals engaged in business activities that meet the conditions stipulated in Articles 6 and 7 of this Decree may print their own invoices or create electronic invoices for use in the sale of goods and services.
2. Organizations and individuals conducting business who have a tax identification number but do not meet the conditions specified in Clause 1 of this Article must print invoices to serve their own sales of goods and services.
3. Provincial and city-level tax authorities (hereinafter referred to as the Tax Department) shall print and issue invoices for distribution and sale to organizations and individuals as prescribed in Article 10 of this Decree.
4. Businesses that meet the requirements stipulated in Article 22 of this Decree are permitted to print invoices for other organizations and individuals.
5. Businesses and individuals can simultaneously use various forms of invoices. The State encourages the use of electronic invoices.
6. Organizations and individuals are not allowed to print duplicate numbers on invoices with the same symbol.
7. Before using invoices for the sale of goods and services, organizations and individuals must notify the issuance authorities in accordance with the provisions of Articles 11 and 12 of this Decree.
Article 6. Self-printed invoices
1. Businesses established in accordance with the law in industrial parks, economic zones, export processing zones, and high-tech zones; businesses with charter capital as prescribed by the Ministry of Finance; and public service units engaged in production and business activities as prescribed by law are allowed to print their own invoices from the time they receive their tax identification number.
2. Organizations and individuals engaged in business, except for the cases specified in Clause 1 of this Article, may print their own invoices for use in selling goods and services if they meet the following conditions:
a) Has been assigned a tax identification number;
b) Having revenue from the sale of goods and services;
c) Not having been penalized for violations of tax laws at the level prescribed by the Ministry of Finance for 365 (three hundred and sixty-five) consecutive days up to the date of notification of issuance of self-printed invoices;
d) Having a system of equipment that ensures the printing and generation of invoices when selling goods and services;
d) Being an accounting unit as prescribed by the Accounting Law and having sales software for goods and services integrated with accounting software, ensuring that invoices are only printed and generated when accounting transactions occur.
3. Self-printed invoices must adhere to the principle that each invoice number is issued only once. The number of invoice copies printed is based on the specific requirements of the sales transaction. Organizations and individuals are responsible for specifying the number of invoice copies in writing.
Article 7. Electronic invoices
1. Electronic invoices are created, prepared, and processed on the computer systems of organizations and individuals conducting business that have been issued a tax identification number when selling goods and services, and are stored on the computers of the parties involved in accordance with the law on electronic transactions.
2. Electronic invoices are used in accordance with the laws on electronic transactions.
Article 8. Printed invoices
1. Printed invoices are printed using pre-printed templates containing the content specified in Clause 3, Article 4 of this Decree. In particular, invoices printed by the Tax Departments must have the name of the Tax Department in the upper left corner of the invoice.
2. Organizations and individuals conducting business with a tax identification number are permitted to print invoices for use in the sale of goods and services.
3. The Tax Department prints invoices for sale and issuance to organizations and individuals falling under the categories specified in Article 10 of this Decree.
All units under the Tax Department sell and issue the same type of invoice issued by the Tax Department.
Article 9. Printing of pre-printed invoices
1. Printed invoices are printed under a contract between the organization or individual trading in goods and services, or the Tax Department, and a business entity authorized to print invoices that meets the conditions stipulated in Article 22 of this Decree.
2. The invoice printing contract must be in writing, clearly stating the quantity, symbols, and serial numbers of the invoices to be printed, along with a sample invoice.
3. In cases where a business prints its own invoices for use in selling goods or services, it must have a decision from the head of the unit to print the invoices. The printing decision must ensure that it includes the contents specified in Clause 2 of this Article.
Article 10. Sale and issuance of invoices printed by the Tax Department.
1. Invoices printed by the Tax Department are sold at a price that guarantees coverage of actual costs. The Director of the Tax Department decides and posts the selling price of invoices according to this principle. Tax authorities at all levels are not allowed to collect any additional fees beyond the posted selling price.
2. Invoices printed by the Tax Departments can only be sold to non-business organizations that engage in business activities, households, and individuals conducting business with a local establishment.
3. Invoices printed by the Tax Departments are issued to non-business organizations, households, and individuals who do not engage in business but have sales of goods and services that require invoices to be given to customers.
Article 11. Issuance of invoices by business organizations and individuals
1. Before using invoices for the sale of goods and services, businesses and individuals must prepare a Notice of Invoice Issuance.
2. The content of the Invoice Issuance Notification includes: the invoice template, the start date of use, the date of issuance of the Notification, and the signature of the legal representative.
3. A sample invoice is a printed copy that accurately and completely contains all the information on the invoice form given to the buyer, with the invoice number consisting of a series of zeros and the word "Sample" printed on the invoice.
4. The invoice issuance notification form must be sent to the tax authority where the issuing organization or individual is headquartered within ten days from the date of signing the issuance notification and immediately posted at the premises using the invoices for the sale of goods and services throughout the period of invoice use.
5. In case of any changes to the previously announced publication content, the business organization or individual must follow the procedures for announcing a new publication as prescribed in Clauses 2, 3, and 4 of this Article.
Article 12. Issuance of invoices by the Tax Department
1. For invoices printed by the Tax Department for sale, issued before sale, or issued for the first time, a Notice of Invoice Issuance must be prepared.
2. The content of the Notice of Issuance and the sample invoice are stipulated in Clauses 2 and 3 of Article 11.
3. The invoice issuance notification must be sent to all Tax Departments nationwide within 10 (ten) days from the date of issuance of the notification and immediately posted at the facilities under the Tax Department's jurisdiction throughout the period of invoice use. If the Tax Department has already posted the content of the notification on its website, it does not need to send the notification to other Tax Departments.
4. In case of any changes to the content of the previously issued notification, the Tax Department must carry out the procedure for issuing a new notification as prescribed in Clauses 2 and 3 of this Article.
Article 13. Invoice Identification
1. Organizations and individuals, when printing and issuing invoices, are responsible for including secret identification symbols on the invoices they issue to facilitate the identification of counterfeit invoices during use.
2. When a competent state agency requests confirmation of the legality of an invoice, the organization or individual printing or issuing the invoice must provide a written response within ten days of receiving the request.
Chapter 3.
USING INVOICES
Article 14. Principles for using invoices
1. Business organizations and individuals are only permitted to issue and provide to buyers of goods and services the types of invoices prescribed in this Decree.
2. When issuing invoices, businesses and individuals must record all information accurately and reflect the actual transactions.
3. Invoices are prepared in multiple copies, including: one copy for the buyer, one copy for the seller, and several other copies as required by the business operation. The content of the invoice must be consistent across all copies bearing the same invoice number.
4. During the course of using invoices, if organizations or individuals conducting business discover that they have lost issued or unissued invoices, they must report it to the directly supervising tax authority for timely handling.
5. Businesses operating within the same accounting unit, as stipulated in the Accounting Law, shall use invoices from the main business.
Article 15. Invoice Issuance
1. When selling goods or services, the seller must issue an invoice. When issuing an invoice, all the required information must be included as stipulated in this Decree.
2. Invoices must be issued in ascending order. The Ministry of Finance stipulates the order of invoice issuance in cases where multiple branches of the same accounting unit use the same type of invoice with the same name and symbol.
3. The invoice date is the date on which the seller and buyer complete the procedures to record the transfer of ownership or right to use of goods or services. In cases where the law stipulates that the transfer of ownership or right to use takes effect from the time of registration, the invoice date is the date of delivery of goods.
In cases of multiple deliveries or handover of individual items or service stages, an invoice must be issued for the quantity and value of goods or services delivered or handed over each time.
4. In cases of sales via telephone or online; or sales of goods or services to multiple consumers simultaneously, neither the seller nor the buyer is required to sign the invoice as stipulated by the Ministry of Finance.
5. Electronic invoices are issued only after the seller and buyer have signed to confirm that the transaction has been completed in accordance with the law on electronic transactions.
6. The Ministry of Finance shall regulate the issuance of invoices for other specific cases.
Article 16. Sales of goods and services do not require the issuance of invoices.
1. Sales of goods and services with a total payment amount of less than 200.000 VND per transaction do not require an invoice, except when the buyer requests one.
2. Goods and services sold without requiring invoices as stipulated in Clause 1 of this Article shall be tracked on a summary sheet.
3. At the end of each day, the business establishment prepares an invoice recording the total amount of goods and services sold during the day, as shown on the total line of the sales summary, signs it, and keeps one copy for the buyer at the stub, while the other copies are circulated according to regulations. The buyer's name on this invoice is recorded as "retail sale without invoice delivery".
Article 17. Handling the recall of issued invoices
1. If an invoice has been issued but not yet delivered to the buyer, and an error is discovered, the seller should cross out all copies and retain the incorrect invoice.
2. If an invoice has been issued to the buyer and an error is discovered, or if, at the request of either party, the purchased goods or services are returned or reclaimed, both parties shall prepare a record of the retrieval of all copies of the incorrect invoice, or the invoice for the returned or reclaimed goods or services, and the seller shall retain the original invoice.
The invoice recall record must clearly state the incorrect information or the reason for reclaiming or returning the goods or services, and any compensation agreements between the two parties (if any).
Article 18. Handling of invoices in cases where they are no longer in use.
1. Organizations and individuals whose tax identification numbers have been approved by the tax authorities must cease using any unused invoices that have been announced for issuance.
2. Organizations and individuals issuing replacement invoices must cease using any unused invoice numbers that have been replaced.
3. The directly managing tax authority shall notify the expiration of the validity of unissued invoices that the business organization or individual is using after absconding or voluntarily ceasing business operations.
Article 19. Authorization to issue invoices
1. Organizations and individuals who authorize other organizations and individuals to sell goods and services may authorize the authorized organizations and individuals to issue invoices when selling those goods and services.
2. The delegation of invoicing authority to the buyer or a third party shall be carried out in accordance with the regulations of the Ministry of Finance.
3. The authorization to issue invoices must be documented in writing between the authorizing party and the authorized party.
4. Organizations and individuals authorized to issue invoices are responsible for creating, issuing, and using invoices in accordance with the provisions of this Decree.
Article 20. Use of invoices by buyers
1. Buyers may use legally valid invoices to prove their right to use and own goods and services; to enjoy promotional offers, after-sales services, lotteries, or compensation for damages as prescribed by law; to record the purchase of goods and services in accordance with accounting laws; to declare various taxes; to register the right to use and own; and to declare and settle state budget funds in accordance with legal regulations. Invoices used for these purposes must contain information that identifies the buyer, except in certain cases as prescribed by the Ministry of Finance.
2. The copies of the purchase order issued to the buyer for the purposes stated in Clause 1 of this Article shall be kept in accordance with the provisions of Article 26 of this Decree.
Chapter 4.
RIGHTS AND OBLIGATIONS OF ORGANIZATIONS AND INDIVIDUALS IN MANAGING AND USING INVOICES
Article 21. Rights and obligations of organizations and individuals selling goods and services
1. Organizations and individuals selling goods and services have the right to:
a) Generate invoices for use if all conditions stipulated in this Decree are met;
b) Purchased invoices issued by the Tax Department;
c) Using legitimate invoices to support business activities;
d) Refusing to provide data on the printing, issuance, and use of invoices to organizations or individuals that do not have the authority to do so according to the law;
d) Filing complaints against organizations and individuals that infringe upon the legitimate rights to create, issue, and use invoices.
2. Organizations and individuals selling goods and services have the following obligations:
a) Manage invoice generation activities in accordance with the provisions of this Decree;
b) Sign a contract for invoice printing with qualified printing facilities in the case of ordering invoice printing;
c) Prepare and submit the Invoice Issuance Notice as required;
d) Prepare and issue invoices when selling goods or services to customers. Except in cases where invoices are not required as stipulated in Article 16 of this Decree;
d) Regularly self-check the use of invoices and promptly prevent any violations;
e) Report the use of invoices to the tax authority directly responsible for management, as prescribed by the Ministry of Finance.
Article 22. Conditions and responsibilities of organizations authorized to print invoices
1. Conditions:
Organizations authorized to print invoices must be businesses holding a Printing Industry Operating License.
2. Responsibilities:
a) Print invoices in accordance with the signed contract; do not subcontract the entire or any part of the invoice printing process to another printing organization;
b) Managing, preserving, and disposing of printing plates, blank printing sheets, printed invoices, and defective printed invoices in accordance with the agreement between the two parties and the provisions of the law;
c) Finalize printing contracts with organizations and individuals ordering invoice printing and proceed with the disposal of printing plates and waste products in accordance with the regulations of the Ministry of Finance;
d) Every six months, report on the receipt and printing of invoices to the tax authority directly responsible for management.
Article 23. Responsibilities of tax authorities in invoice management
1. The General Department of Taxation is responsible for:
a) Inspect and audit the activities of creating, issuing, and using invoices nationwide;
b) Publicly announce the types of invoices that have been issued, reported lost, or are no longer valid.
2. The local tax authority is responsible for:
a) Managing the activities of creating and issuing invoices by organizations and individuals in the area;
b) Managing the invoice printing activities of printing businesses in the area;
c) Printing and issuing invoices for delivery and sale to entities as stipulated in this Decree;
d) Inspect and monitor the creation, issuance, and use of invoices within the locality.
3. The local Tax Department is responsible for:
a) Inspect the use of invoices for the sale of goods and services within the scope of tax management delegated to them;
b) Monitor and inspect the cancellation of invoices in accordance with the regulations of the Ministry of Finance within the scope of delegated tax management authority.
Article 24. Responsibilities of the buyer of goods and services
1. Request that the seller issue and provide an invoice when purchasing goods or services.
2. Provide accurate information necessary for the seller to create an invoice.
3. Sign the fully completed invoices in the case of direct purchases; except in certain cases as stipulated by the Ministry of Finance.
4. Use invoices for their intended purpose.
5. Provide the information on the invoice to the relevant authorities when requested.
Article 25. Handling of lost, burned, or damaged invoices within accounting units.
1. Businesses and individuals whose invoices are lost, burned, or damaged must prepare a report on the loss, burning, or damage of the invoices.
2. After the report is drawn up, the organization or individual whose invoice is lost, burned, or damaged must submit a declaration to the directly managing tax authority. The deadline for the declaration is the day after the report is completed, but no later than 05 (five) days from the date the loss, burning, or damage of the invoice occurred.
The Ministry of Finance specifies the procedures for handling invoices after they are lost, burned, or damaged, as well as the steps for reporting lost, burned, or damaged invoices.
Article 26. Storage and preservation of invoices
1. Electronic invoices and self-printed invoices that have not yet been issued are stored in the computer system under secure information protection.
2. Unissued printed invoices are stored and preserved in the warehouse according to the regulations for storing and preserving valuable documents.
3. Invoices issued within accounting units are stored in accordance with regulations on the storage and preservation of accounting documents.
4. Invoices issued by organizations and individuals that are not accounting units shall be stored and preserved as the private property of those organizations and individuals.
Article 27. Cancellation of invoices
1. Incorrectly printed, duplicated, or excess printed invoices must be canceled no later than 30 (thirty) days from the date of contract termination.
2. Organizations and individuals whose invoices have expired must cancel them. The deadline for canceling invoices is no later than 30 (thirty) days from the date of discontinuing the use of the invoice, the date of notifying the recovery of the lost invoice, or the date of notifying the expiration of the invoice's validity.
3. Organizations and individuals that have issued self-printed invoices or electronic invoices but no longer use them must cancel them within 30 (thirty) days at the latest from the date they cease to be used.
4. Organizations and individuals purchasing invoices from the tax authority, when switching to using other types of invoices, must settle accounts and cancel any unused purchased invoices no later than 30 (thirty) days from the date of using the new invoice format.
5. Invoices that have not yet been issued but are evidence in legal cases will not be destroyed but will be processed according to the provisions of the law.
6. Invoices issued by accounting units shall be canceled in accordance with the provisions of accounting law.
The cancellation of invoices must be approved by the Invoice Cancellation Council. The composition of the Council and the procedures for canceling invoices are prescribed by the Ministry of Finance.
Chapter 5.
PENALTIES FOR ADMINISTRATIVE VIOLATIONS RELATED TO INVOICES
Article 28. Penalties for violations of regulations on self-printing invoices and creating electronic invoices.
1. A fine of VND 1.000.000 to VND 5.000.000 shall be imposed for the act of self-printing invoices or creating electronic invoices that do not contain all the contents prescribed in Clause 3, Article 4 of this Decree.
2. A fine of VND 2.000.000 to VND 10.000.000 shall be imposed for the act of self-printing invoices or creating electronic invoices without meeting the conditions stipulated in this Decree.
3. A fine of VND 20.000.000 to VND 100.000.000 shall be imposed for the act of self-printing fake invoices or creating fake electronic invoices, and the right to self-print invoices and the right to create electronic invoices shall be suspended for a period of 36 (thirty-six) months from the date the act is discovered.
In addition to being fined, organizations and individuals violating the provisions of this Article must cancel invoices that were printed or created improperly.
Article 29. Penalties for violations of regulations on invoice printing.
1. A fine of VND 1.000.000 to VND 5.000.000 will be imposed for the act of ordering the printing of invoices without a written printing contract.
2. Fines ranging from VND 2.000.000 to VND 10.000.000 shall be imposed for the following acts:
a) Do not terminate the printing contract after the Invoice Issuance Notice has been prepared;
b) Do not cancel printed invoices that have not been issued but are no longer in use, as stipulated in Article 27 of this Decree.
3. A fine of VND 3.000.000 to VND 15.000.000 shall be imposed for the act of signing a printing contract with an establishment that does not meet the conditions for printing invoices as prescribed in Article 22 of this Decree.
4. A fine of VND 4.000.000 to VND 20.000.000 shall be imposed for failing to properly report the loss of invoices before notifying the issuer of their issuance.
5. A fine of VND 10.000.000 to VND 50.000.000 shall be imposed for the act of giving or selling pre-printed invoices that have not yet been issued to other organizations or individuals for use.
6. A fine of VND 20.000.000 to VND 100.000.000 shall be imposed for the act of ordering the printing of counterfeit invoices, and the printing company shall be designated for ordering the printing of invoices within a period of 36 (thirty-six) months from the date of detection of the act of ordering the printing of counterfeit invoices.
In addition to being fined, organizations and individuals violating the regulations in Clauses 3, 5, and 6 of this Article must cancel the improperly printed invoices.
Article 30. Penalties for violations of regulations on printing invoices.
1. A fine of VND 1.000.000 to VND 5.000.000 shall be imposed for violations of the regulations on reporting invoice printing as prescribed by the Ministry of Finance.
2. Fines ranging from VND 2.000.000 to VND 10.000.000 shall be imposed for the following acts:
a) Do not terminate the printing contract once the client has completed the publication notification procedures;
b) Do not destroy defective or excess printed products when settling printing contracts.
3. Fines ranging from VND 4.000.000 to VND 20.000.000 shall be imposed for the following acts:
a) Printing invoices when the conditions stipulated in Article 22 of this Decree are not met;
b) Failure to report the loss of invoices during printing, before delivering them to customers.
4. A fine of VND 5.000.000 to VND 25.000.000 shall be imposed for the act of transferring all or any part of a contract for printing invoices to another printing facility.
5. A fine of VND 10.000.000 to VND 50.000.000 shall be imposed for the act of giving or selling printed invoices of one customer to another customer.
6. A fine of VND 20.000.000 to VND 100.000.000 shall be imposed for the act of printing fake invoices, and the printing of invoices shall be suspended for a period of 36 (thirty-six) months from the date the act is discovered.
In addition to being fined, organizations and individuals violating Clauses 5 and 6 of this Article must cancel the invoices issued, sold, or counterfeit invoices.
Article 31. Penalties for violations of regulations on invoice purchase.
1. A fine of VND 1.000.000 to VND 5.000.000 will be imposed for the act of incorrectly declaring the conditions for purchasing invoices issued by the tax authority.
2. A fine of VND 2.000.000 to VND 10.000.000 will be imposed for failing to cancel expired invoices.
3. A fine of VND 6.000.000 to VND 30.000.000 will be imposed for failing to report the loss of purchased invoices.
4. A fine of VND 10.000.000 to VND 50.000.000 shall be imposed for the act of giving away or selling purchased invoices that have not yet been issued.
In addition to being fined, organizations and individuals violating Clauses 2 and 4 of this Article must cancel all purchased invoices that have expired; and invoices that have been purchased but not yet issued.
Article 32. Penalties for violations of regulations on invoice issuance
1. Fines ranging from VND 1.000.000 to VND 5.000.000 shall be imposed for the following acts:
a) The announcement of publication was incomplete;
b) Failure to send or post the Invoice Issuance Notice as required.
2. A fine of VND 4.000.000 to VND 20.000.000 shall be imposed for the act of failing to prepare a Notice of Invoice Issuance after the invoices have been used.
In addition to being fined, organizations and individuals violating the provisions of this Article must also follow the procedures for issuing invoices as prescribed in this Decree.
Article 33. Penalties for violations of regulations on the use of invoices when selling goods and services.
1. A fine of VND 200.000 to VND 1.000.000 shall be imposed for the act of failing to fill in all the pre-printed contents when preparing invoices, or filling them incorrectly according to the regulations in Article 15 of this Decree.
2. Fines ranging from VND 1.000.000 to VND 5.000.000 shall be imposed for the following acts:
a) Issuing invoices but not delivering them to the buyer;
b) Failure to prepare a summary list or a consolidated invoice as prescribed in Clauses 1 and 2 of Article 16 of this Decree.
3. Fines ranging from VND 2.000.000 to VND 10.000.000 will be imposed for the following acts:
a) Do not cancel invoices that have been issued but not yet prepared, or that are no longer valid according to the provisions of this Decree;
b) Failure to submit the report on invoices used as required.
4. A fine of VND 3.000.000 to VND 15.000.000 shall be imposed for the act of issuing invoices not in ascending order as prescribed.
5. A fine of VND 5.000.000 to VND 20.000.000 shall be imposed for the act of failing to issue an invoice when selling goods or services with a payment value exceeding VND 200.000 to the buyer as stipulated in this Decree. In addition to the penalty, the business organization or individual must issue an invoice to the buyer.
6. Fines ranging from VND 5.000.000 to VND 25.000.000 shall be imposed for the following acts:
a) Invoices with discrepancies in content between the different copies;
b) Failure to report the loss of issued but undelivered invoices, or invoices that have been delivered but not yet given to the customer.
7. A fine of VND 12.000.000 to VND 60.000.000 shall be imposed for the act of issuing illegal invoices.
8. A fine of VND 15.000.000 to VND 75.000.000 shall be imposed for the act of giving away or selling issued invoices that have not yet been prepared.
9. A fine of VND 20.000.000 to VND 100.000.000 shall be imposed for the act of issuing fictitious invoices.
In addition to fines, organizations and individuals violating the regulations in point a, clause 3 of this Article must also cancel invoices that have been issued but not yet prepared, and are no longer valid.
Article 34. Penalties for violations of regulations on the use of invoices by buyers.
1. A fine of VND 1.000.000 to VND 5.000.000 shall be imposed for the act of losing invoices that have been issued (copies given to the buyer) for accounting purposes, tax declaration, and budget fund disbursement.
2. A fine of VND 10.000.000 to VND 50.000.000 shall be imposed for the act of using illegal invoices, except in cases stipulated in Clause 3 of this Article.
3. A fine of VND 20.000.000 to VND 100.000.000 shall be imposed for the act of using fictitious invoices.
Article 35. Principles, procedures for handling violations, mitigating circumstances, aggravating circumstances, enforcement and time limits for implementing penalty decisions.
1. The principles for handling violations, penalty procedures, mitigating circumstances, aggravating circumstances, and statute of limitations for penalties for administrative violations related to invoices as stipulated in this Decree shall be implemented in accordance with the provisions of the Ordinance on Handling Administrative Violations.
2. When imposing fines, the specific fine for a violation without aggravating or mitigating circumstances is the average of the fine range prescribed for that violation. The average of the fine range is determined by dividing the sum of the minimum and maximum amounts by two. If there is one aggravating or mitigating circumstance, an increased or decreased average amount will be applied. This increased or decreased average amount is determined by dividing the sum of the minimum and average amounts by two, or dividing the sum of the maximum and average amounts by two. If there is more than one aggravating or mitigating circumstance, the maximum or minimum amount will be applied. If both aggravating and mitigating circumstances are present, they are offset to apply the fine range according to the principle of one aggravating circumstance subtracting one mitigating circumstance.
3. Organizations and individuals penalized for violations under this Decree must comply with the penalty decision within ten days from the date the competent authority delivers the penalty decision. Organizations and individuals penalized for administrative violations who do not voluntarily comply with the penalty decision will be subject to compulsory enforcement as prescribed in the Ordinance on Handling Administrative Violations.
Article 36. Inspection and Examination
1. Tax authorities at all levels and specialized financial inspection agencies have the right to inspect and examine organizations and individuals regarding their compliance with the regulations in this Decree.
2. Inspections and audits of invoices are carried out in accordance with the regulations of the Ministry of Finance.
Article 37. Authority to impose administrative penalties for invoice violations
1. The authority to impose administrative penalties for invoice violations is exercised in accordance with the provisions of Articles 29, 30, 36, and 38 of the Ordinance on Handling Administrative Violations.
2. In cases of violations of the provisions of Articles 28, 29, 30, 31, 32, 33, and 34 that result in incorrect declarations causing underpayment of tax or overpayment of tax, or lead to tax evasion or tax fraud, such acts shall be punished according to the provisions of the Law on Tax Administration.
3. In cases where violations involve the printing of counterfeit invoices to the extent that criminal liability is warranted, the case file shall be transferred to the competent authority for prosecution in accordance with the law.
4. The prosecuting authority is responsible for notifying the agency that requested criminal prosecution of the results of handling violations related to invoices.
5. In cases where a penalty decision has already been issued, if it is subsequently discovered that the violation shows signs of a crime before the statute of limitations for criminal prosecution has expired, the person who issued the penalty decision must revoke that decision and, within three days from the date of revocation, must transfer the case file to the competent criminal prosecution agency.
Chapter 6.
TERMS ENFORCEMENT
Article 38. Enforcement
This Decree takes effect from January 1, 2011 and replaces Decree No. 89/2002/ND-CP dated November 7, 2002 of the Government regulating the printing, issuance, use and management of invoices.
Article 39. Implementation Guidelines
The Ministry of Finance shall guide the implementation of this Decree and coordinate with state agencies, political organizations, socio-political organizations, social organizations, and professional social organizations to disseminate information, educate, and mobilize the public to implement and monitor the implementation of this Decree.
Article 40. Responsible for implementing
Ministers, heads of ministerial-level agencies, heads of government agencies, and chairpersons of People's Committees of provinces and centrally-administered cities are responsible for implementing this Decree.