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| Topics >> by >> specifics_you_need_to_be_inf |
| specifics_you_need_to_be_inf Photos Topic maintained by (see all topics) |
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This Decree sets out regulations on administrative penalties for tax or invoice-related violations, aside from administrative violations linked to fees and charges; administrative violations linked to taxes on exported or imported goods ones collection is managed by customs authorities and violations against regulations on tax registration procedures, notification of temporary business suspension or premature business continuation conducted with business registration. In comparison with the current regulations, the most fine levels imposed on administrative penalties for tax or invoice-related violations usually are not changed. Specifically, in the tax field, they may be VND 200 million (for organizations) and VND 100 million (for those); inside the invoice field, these are VND 100 million (for organizations) and VND 50 million (for folks). However, this Decree adds new acts thought to be “using illegal invoices” like: using e-invoices which are not registered with any tax authority; use of e-invoices which tax authority’s codes have yet to be granted based on regulations; using invoices with the invoicing date as soon as the date on what a tax authority determines how the seller is just not conducting business at the address registered using a competent regulatory authority, etc. These acts are believed to get “illegally using invoices”: usage of invoices that don't contain all compulsory contents as prescribed; use of invoices with discrepancies in amounts paid for services or goods rendered, or discrepancies in required data fields between an invoice’s copies. Any administrative violation with the underpaid tax amount, the evaded tax amount, the higher-than-prescribed level of tax exemption, reduction or refund that is a minimum of VND 100 million, or even the price of goods or services rendered that is at the very least VND 500 million, will probably be determined like a large-scale tax-related administrative violation. Regarding invoice-related violation, any administrative violation involving at the very least 10 invoice numbers shall be determined as being a large-scale invoice-related administrative violation. This Decree shall be effective from December 5th, 2020. More information about sanctioning administrative violations on invoices go to see our website |
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