Invoicing violations with a fine of less than 10 million VND according to Decree 125/2020 / ND-CP
On October 19, 2020, the Government officially issued Decree 125/2020 / ND-CP stipulating administrative sanctions on taxes and invoices. According to this Decree, there are a number of changes and additions to the provisions compared to the previous Decree. Tax Agent TASCO would like to inform you about violations of invoices with a fine of under 10 million according to this latest Decree.
Invoicing violations and the fine levels under Decree 125/2020 / ND-CP with a fine of less than 10 million VND
1. Not to sign written printing contracts or to print ordered invoices for use but there is no invoice printing decision issued by the representative according to the provisions of law.
- Imposing financial fine from 500,000 VND to 1,500,000 VND
2. Order printing invoices when the tax agency has notified in writing that it is not eligible to order invoice printing, unless the tax agency does not give a written opinion upon receiving the request to use the ordered invoice.
- Imposing financial fine of from 2,000,000 VND to 4,000,000 VND
- Force to cancel invoice
3. Print ordered invoices without signing a printing contract.
- Imposing financial fine from 500,000 VND to 1,500,000 VND
4. Not canceling damaged or excess printing products when liquidating the printing contract.
- Imposing financial fine from 4,000,000 VND to 8,000,000 VND.
- Forcible cancellation of printed products, invoices ..
5. A fine of from 500,000 VND to 1,500,000 VND shall be imposed in the following cases:
- Submit the notice of information modification in the notice of invoice issuance to the direct managing tax authority when the change of business address results in change of the supervisory tax authority or when the name change is past the deadline. 10 days to 20 days from the date you started using invoices at the new address or started using invoices under a new name.
- Submit a list of unused invoices to the tax authority of the place of destination when the change of business address results in change of the supervisory tax authority from 10 days to 20 days from the date of commencement of use. use the invoice at the new address.
- Using invoices that have been notified to the tax authorities but have not expired yet.
6. A fine of between VND 2,000,000 and VND 4,000,000, and forcible implementation of procedures for issuing invoices under regulations, in case of violation:
- Make a notice of invoice issuance with incomplete contents as prescribed by the public agency and notify in writing to the identified organizations and individuals to correct the organizations and individuals that have not yet adjusted. Invoicing delivered to customers
- Not posting notice of invoice issuance in accordance with regulations.
7. Not to make general invoices according to the provisions of law on invoices for selling goods and providing services
- Imposing financial fine of from 500,000 VND to 1,500,000 VND
8. Not to issue invoices for goods or services used for promotion, advertising, or sample goods; goods and services used to give, donate, present, exchange, or pay on behalf of employees, except for goods circulated internally, for internal consumption to continue the production process.
- Imposing financial fine from 500,000 VND to 1,500,000 VND
9. Invoicing is not on time but does not lead to delay in tax obligations.
- A fine of between VND 3,000,000 and 5,000,000 (except extenuating circumstances).
10. Billing out of order from small to large number as prescribed
- A fine of between VND 4,000,000 and VND 8,000,000 (except for "Invoice continuously from small to large numbers but with different rights (using the right with the higher ordinal number and the right with the smaller number) not yet used. more) and organizations and individuals, after discovering, have canceled the invoice rights with smaller serial numbers ”).
11. Making wrong types of invoices according to the provisions of law on invoices for selling goods or providing services and delivered to buyers or declared tax.
- A fine of between VND 4,000,000 and VND 8,000,000 (except for the case of "Making the wrong type of invoice in accordance with the regulations already delivered to the buyer or the tax declaration is made, the seller and the buyer discover that making the wrong invoice. and re-make invoices in accordance with regulations before competent agencies announce decisions on inspection and examination at taxpayers' offices and do not affect the determination of tax obligations ").
- Force to issue invoices according to regulations when the buyer requests.
12. Declare the loss, fire or damage of invoices within 1 to 5 days from the expiration of the prescribed declaration time limit.
- A fine of from 1,000,000 VND to 4,000,000 VND (unless there are extenuating circumstances, a warning will be imposed).
13. Caution for behavior
- Lose, fire or damage used invoices (except the customer's sheet) during use, have declared and paid taxes, have documents proving the purchase and sale of goods or services and have a love mitigation.
- Report on receipt of invoice printing 1 to 05 days behind deadline or 6 to 10 days with extenuating circumstances, from the date of expiration of the prescribed time limit.
- Invoicing is not at the right time but does not lead to delays in tax performance and mitigating circumstances.
- Billing continuously from small to large numbers but with different rights (using the right with a larger number and not using the book with a smaller number) and organizations and individuals, after discovering that rights are canceled the invoice has a smaller order number
- Making the wrong type of invoice as assigned to the buyer or has already declared tax, the seller and the buyer discover the making of the wrong type of invoice and repeat the correct invoice type before the competent authority to announce inspection and examination decisions at taxpayers' offices and without prejudice to the determination of tax obligations.
- Report the loss, fire or damage of the invoice from 01 day to 05 days from the date of expiration of the prescribed declaration period and there is a mitigating circumstance.
- Cancel or destroy invoices that are 1 to 05 working days behind schedule, from the date of expiration, to cancel or destroy invoices according to regulations with extenuating circumstances.
- Submit a notice or report on the invoice from 01 day to 05 days behind the deadline, from the date of expiration of the prescribed time limit with extenuating circumstances.
14. Loss, fire or damage of an incorrectly made or canceled invoice and the seller has issued another invoice to replace this incorrect or canceled invoice.
- Losing, burning or damaging the used invoice (the customer's sheet) during use, the seller has declared and paid taxes, has documents, documents proving the purchase and sale of goods, service and extenuating circumstances.
- In case the buyer causes the loss, fire or damage of the invoice, there must be a record of the seller and the buyer recording the incident.
- Imposing financial fine from 3,000,000 VND to 5,000,000 VND
15. A fine of between 4,000,000 and 8,000,000 shall be imposed
- Submit a notice and report on the invoice to the tax authority from 21 days to 90 days behind the deadline.
- Providing self-printed invoice software that does not comply with principles or when printed does not satisfy all provisions of law on invoices.
- Providing e-invoice software that does not comply with principles as prescribed by law on invoices.
- Loss, fire or damage of issued or purchased invoices from tax authorities but not yet used.
- Losing, burning or damaging the used invoice (the customer's sheet) in the course of use, the seller has declared and paid taxes, has documents, documents proving the purchase and sale of goods service.
- In case the buyer causes the loss, fire or damage of the invoice, there must be a record of the seller and the buyer recording the incident.
- Cancel or destroy invoices in contravention of the order and procedures as prescribed by law.
- Destroying invoices incorrectly in cases that must be destroyed according to regulations.
- Make an electronic invoice without the approval of the tax authority or before the date the tax authority accepts the use of electronic invoices with or without code issued by the tax authority.
- Issue invoices for selling goods and services during the time of business suspension, except for cases of making invoices to customers for performance of signed contracts before the date of notification of business suspension.
- Billing electronic from a cash register without connection, transferring electronic data with tax authorities
- Cancel or destroy invoices that are 11 working days or more behind schedule, from the date of expiration, to cancel or destroy invoices according to regulations.
- Invoicing not at the right time according to the provisions of law on invoices for selling goods and providing services.
- Make the dated invoice before the date of buying the invoice from the tax agency.
- Declare the loss, fire or damage of the invoice 6 days or more behind, from the date of expiration of the prescribed declaration period.
- Declare the loss, fire or damage of the invoice 6 days or more behind, from the date of expiration of the prescribed declaration period.
16. A fine of between VND 5,000,000 and 10,000,000 shall be imposed
- Loss, fire or damage of used, declared and taxed invoices during use or during storage (Excluding cases No. 42, 43, 44, 45, 46).
17. Do not cancel issued invoices that have not been used, are no longer valid, nor cancel invoices purchased from the tax authority that have expired.
- A fine of between 2,000,000 and 4,000,000 and forcible destruction or destruction of invoices
18. A fine of between 2,000,000 and 4,000,000 for violations
- Cancel or destroy invoices that are 1 to 10 working days behind schedule, from the date of expiration, to cancel or destroy invoices according to regulations (Excluding case No. 48).
- A report on the invoice printing that is 6 days or more behind schedule from the date of expiration as prescribed, except for the case specified at Point b, Clause 1, Article 21.
- Submit a list of unused invoices to the tax authority of the place of destination when the change of business address results in change of the supervisory tax authority 21 days or more behind schedule, from the date of commencement of use. bill at the new address.
- Cancellation of invoices that have been issued but not yet used, invoices are no longer valid.
- Submit notices and reports on invoices to the tax authorities 11 days to 20 days behind schedule, from the date of expiration of the prescribed time limit.
- Submit the notice of adjustment of information in the notice of invoice issuance to the supervisory tax authority when the change of business address results in change of the supervisory tax authority or when the name is changed past the deadline 21 days or more, from the date you started using the invoice at the new address or started using the invoice under the new name.
19. A fine of between 4,000,000 and 8,000,000 and forcible destruction of invoices, for cases
- No cancellation or destruction of invoices as prescribed by law.
- Do not cancel an e-invoice when making mistakes after the tax agency notifies the seller of the error checking after the deadline.
- Not canceling pre-printed invoices that have not been issued but no longer used according to regulations20
20. A fine of between VND 1,000,000 and 3,000,000 shall be imposed for the acts
- Submit a notice or report on the invoice from 1 day to 10 days behind the deadline (excluding case No. 59).
21. A fine of between VND 1,000,000 and 3,000,000 and forcible preparation, sending of notices or reports on goods
- Making incorrect or incomplete contents of notices or reports on invoices according to regulations and sending them to tax authorities
- In case organizations or individuals self-detect errors and make replacement notices and reports in accordance with regulations, send them to tax offices before tax agencies or competent agencies issue tax inspection and examination decisions. Taxes at taxpayers' offices are not sanctioned.
22. A fine of between VND 2,000,000 and 5,000,000 shall be imposed on:
- Transfer e-invoice data to the tax authority from 01 to 05 working days from the date of expiration as prescribed.
23. A fine of from 5,000,000 VND to 8,000,000 VND shall be imposed
- Transfer e-invoice data to the tax authority from 06 to 10 working days from the date of expiration as prescribed.
24. A fine of between VND 5,000,000 and 8,000,000 shall be imposed and forced to transfer e-invoice data to the tax agency
- Transfer the e-invoice data sheet with incomplete invoices of issued in the period.
** For taxpayers who apply electronic invoices in accordance with the Law on Tax Administration 2019 before July 1, 2022, if violating the regulations on electronic invoices, the above penalty will also apply.
You can see more related articles:
Invoice Violations With a fine of over 10,000,000 in Decree 125/2020 / ND-CP
TASCO TAX AGENCY - THE HIGHEST RESPONSIBILITY FOR ALL SERVICES
Hotline: 0854862446 - 0975480868 (zalo)
Website: dailythuetasco.com or dichvutuvandoanhnghiep.vn
Email: cskh.dailythuetasco@gmail.com
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