This document is a circular from the Ministry of Finance of Vietnam providing guidance on sanctioning administrative violations related to invoices. It outlines the scope, subjects, and principles of sanctioning for invoice violations. It defines mitigating and aggravating circumstances. It also specifies statutes of limitations and establishes frameworks for fines related to different types of invoice violations. The circular aims to standardize and strengthen the sanctioning of administrative violations pertaining to invoices in Vietnam.
Grant Thornton Vietnam Tax Newsletter - August 2016Alex Baulf
In this Newsletter, Grant Thornton Vietnam would like to highlight the following updates relating to taxation and customs:
1. Guidance from the Ministry of Finance on VAT refund and penalty for late tax payment from 1st July 2016
2. Procedures for payment to State Budget for tax liability and domestic revenue from 1st August 2016 onwards
3. Sponsorship expenditure to Clients shall not be regarded as tax deductible expenses
4. House lease expense of individuals
5. Sponsorship cost of Master’s Degree programs for employees shall be regarded as tax deductible expenses for CIT purpose
6. Approval on "Bilateral agreement and documentation to implement the Foreign Account Tax Compliance Act between Vietnam and the United States"
7. Procedures on cancellation, liquidation and tax refund for defective goods of foreign invested enterprises
8. Procedures on adjustment to the duration of processing contract
9. Trading of goods of Exporting-Processing Enterprises
This newsletter is for reference purposes only. Grant Thornton Vietnam holds no responsibility for mistakes therein, as well as damages caused by the use of information from this newsletter without official advisory opinions from Grant Thornton Vietnam before practice.
Should you need to use information from this newsletter or support from Grant Thornton Vietnam, please contact our professional consultants.
VAT in UAE - Compilation of FTP with Executive Regulations and Fee & Fines Manoj Agarwal
UAE has released Federal Tax Procedures and its Executive Regulations to be followed for VAT and other Tax Laws. UAE cabinet has also approved Federal Tax Authority's Service Fee and Administrative Fines for VAT and other Tax Law.
This eBook is a compilation of Tax Procedures with Executive Regulations and Fee and Fine for VAT and other tax laws in UAE.
Grant Thornton Vietnam Tax Newsletter - August 2016Alex Baulf
In this Newsletter, Grant Thornton Vietnam would like to highlight the following updates relating to taxation and customs:
1. Guidance from the Ministry of Finance on VAT refund and penalty for late tax payment from 1st July 2016
2. Procedures for payment to State Budget for tax liability and domestic revenue from 1st August 2016 onwards
3. Sponsorship expenditure to Clients shall not be regarded as tax deductible expenses
4. House lease expense of individuals
5. Sponsorship cost of Master’s Degree programs for employees shall be regarded as tax deductible expenses for CIT purpose
6. Approval on "Bilateral agreement and documentation to implement the Foreign Account Tax Compliance Act between Vietnam and the United States"
7. Procedures on cancellation, liquidation and tax refund for defective goods of foreign invested enterprises
8. Procedures on adjustment to the duration of processing contract
9. Trading of goods of Exporting-Processing Enterprises
This newsletter is for reference purposes only. Grant Thornton Vietnam holds no responsibility for mistakes therein, as well as damages caused by the use of information from this newsletter without official advisory opinions from Grant Thornton Vietnam before practice.
Should you need to use information from this newsletter or support from Grant Thornton Vietnam, please contact our professional consultants.
VAT in UAE - Compilation of FTP with Executive Regulations and Fee & Fines Manoj Agarwal
UAE has released Federal Tax Procedures and its Executive Regulations to be followed for VAT and other Tax Laws. UAE cabinet has also approved Federal Tax Authority's Service Fee and Administrative Fines for VAT and other Tax Law.
This eBook is a compilation of Tax Procedures with Executive Regulations and Fee and Fine for VAT and other tax laws in UAE.
We are informing our readers about the most important changes in Russian legislation: news about VAT, corporate income tax, news in labor legislation, etc.
A comprehensive guide of the tax system of Ukraine for foreign investors. Looking to invest in Ukraine? Here's what you have to know about the tax code of Ukraine.
OBJECTIVE
Import of all kinds of goods and the export of goods on certain situations attracts customs duty. The Customs Act,1962 contains provisions which govern the levy of customs duty. In this webinar, we shall deal with provisions relating to prosecutions and penalties levied on the person for any offences.
We are informing our readers about the most important changes in Russian legislation: news about VAT, property tax, cash transactions, primary documentation, etc.
Legislative measures with significant impact in certain industry sectors introduced by the Government Emergency Ordinance No. 114/ 2018 implementing measures in the field of public investments and fiscal-budgetary measures, amending and supplementing normative acts and extending certain deadlines.
New rules on retrospective tax penalty waiversAhmedTalaat127
For the first time since the UAE tax laws came into effect in October 2017, the legislation now:
Grants permission to pay tax penalties in installments.
Specifies reasons that permit penalty waivers. *
Prohibits installments or waivers if litigation is ongoing.
Allows for a class action against tax penalties.
Permits waiver of penalties paid during the past five years.
*Before, the legislation only stated that “accepted justifications” may substantiate penalty waivers, but it was unclear what would entail an accepted justification.
Importantly, taxpayers must now choose between either disputing tax penalties through the tax dispute resolution committees and the Federal Courts — or filing installment or waiver applications. The new changes make it unworkable for both to occur at the same time. And because of the time limitations, a dispute may be time-barred if the taxpayer opts to file an installment or waiver application instead of contending the penalties before the tax dispute resolution committees and the Federal Courts.
This is a substantive consideration for taxpayers as they must weigh the risks of sacrificing litigation against the risk of receiving a rejection on an installment or waiver application.
We are informing our readers about the most important changes in Russian legislation: news about VAT, corporate income tax, news in labor legislation, etc.
A comprehensive guide of the tax system of Ukraine for foreign investors. Looking to invest in Ukraine? Here's what you have to know about the tax code of Ukraine.
OBJECTIVE
Import of all kinds of goods and the export of goods on certain situations attracts customs duty. The Customs Act,1962 contains provisions which govern the levy of customs duty. In this webinar, we shall deal with provisions relating to prosecutions and penalties levied on the person for any offences.
We are informing our readers about the most important changes in Russian legislation: news about VAT, property tax, cash transactions, primary documentation, etc.
Legislative measures with significant impact in certain industry sectors introduced by the Government Emergency Ordinance No. 114/ 2018 implementing measures in the field of public investments and fiscal-budgetary measures, amending and supplementing normative acts and extending certain deadlines.
New rules on retrospective tax penalty waiversAhmedTalaat127
For the first time since the UAE tax laws came into effect in October 2017, the legislation now:
Grants permission to pay tax penalties in installments.
Specifies reasons that permit penalty waivers. *
Prohibits installments or waivers if litigation is ongoing.
Allows for a class action against tax penalties.
Permits waiver of penalties paid during the past five years.
*Before, the legislation only stated that “accepted justifications” may substantiate penalty waivers, but it was unclear what would entail an accepted justification.
Importantly, taxpayers must now choose between either disputing tax penalties through the tax dispute resolution committees and the Federal Courts — or filing installment or waiver applications. The new changes make it unworkable for both to occur at the same time. And because of the time limitations, a dispute may be time-barred if the taxpayer opts to file an installment or waiver application instead of contending the penalties before the tax dispute resolution committees and the Federal Courts.
This is a substantive consideration for taxpayers as they must weigh the risks of sacrificing litigation against the risk of receiving a rejection on an installment or waiver application.
The purpose of this article is to present tools and means that enable the execution of the management of internal accounting control, mutually, between parts of the same sphere of government, with the work being carried out by accounting professionals themselves, both from distinct and similar organizations, Not with the function of punishing or policing, but rather of providing through this experience, efficiency and effectiveness in the conduct of public affairs
New rules on retrospective tax penalty waivers, installments, tax litigation,...AhmedTalaat127
For the first time since the UAE tax laws came into effect in October 2017, the legislation now:
Grants permission to pay tax penalties in installments.
Specifies reasons that permit penalty waivers. *
Prohibits installments or waivers if litigation is ongoing.
Allows for a class action against tax penalties.
Permits waiver of penalties paid during the past five years.
Before, the legislation only stated that “accepted justifications” may substantiate penalty waivers, but it was unclear what would entail an accepted justification.
Importantly, taxpayers must now choose between either disputing tax penalties through the tax dispute resolution committees and the Federal Courts — or filing installment or waiver applications. The new changes make it unworkable for both to occur at the same time. And because of the time limitations, a dispute may be time-barred if the taxpayer opts to file an installment or waiver application instead of contending the penalties before the tax dispute resolution committees and the Federal Courts.
This is a substantive consideration for taxpayers as they must weigh the risks of sacrificing litigation against the risk of receiving a rejection on an installment or waiver application.
Overcoming cultural barriers to Second ChanceOECDglobal
Session 4: Georgios Karrotsakis
Head of the Insolvency Service Cyprus and
Bankruptcies and Liquidations Section
Department of Registrar of Companies and Official Receiver
Ministry of Energy, Commerce, Industry and Tourism
Thursday, 14 September 2017
OECD Conference Centre, Paris
MEXICO’S 2014 TAX REFORM: A BRIEF REVIEW OF SOME OF ITS MOST RELEVANT ISSUESHogan Lovells BSTL
On 8 September 2013, the Mexican President
submitted to the Mexican Congress a bill
proposing a comprehensive tax reform.
Among other aspects, this bill proposed:
• the enactment of a new Income Tax Law;
• the suppression of the business flat rate tax
(‘IETU’) and tax on cash deposits (‘IDE’);
and
• significant amendments to the Value
Added Tax Law, Federal Tax Law and to
various excise taxes.
A new Decree, which includes changes to the treatment of tax
avoidance and abuse of law, and which should limit the more
enthusiastic challenges by the revenue authorities, has been
approved by the Italian Government.
The term illegal acts, refers to violations of laws or governmental .pdfpritikulkarni20
The term illegal acts, refers to violations of laws or governmental regulations. Illegal acts by
clients are acts attributable to the entity whose financial statements are under audit or acts by
management or employees acting on behalf of the entity. Illegal acts by clients do not include
personal misconduct by the entity\'s personnel unrelated to their business activities.
When the auditor concludes, based on information obtained and, if necessary, consultation with
legal counsel, that an illegal act has or is likely to have occurred, the auditor should consider the
effect on the financial statements as well as the implications for other aspects of the audit.
The auditor should assure himself that the audit committee is adequately informed as soon as
practicable and prior to the issuance of the auditor\'s report with respect to illegal acts that come
to the auditor’s attention. The auditor need not communicate matters that are clearly
inconsequential and may reach agreement in advance with the audit committee on the nature of
such matters to be communicated. The communication should describe the act, the circumstances
of its occurrence, and the effect on the financial statements. Senior management may wish to
have its remedial actions communicated to the audit committee simultaneously. Possible
remedial actions include disciplinary action against involved personnel, seeking restitution,
adoption of preventive or corrective company policies, and modifications of specific control
activities. If senior management is involved in an illegal act, the auditor should communicate
directly with the audit committee. The communication may be oral or written. If the
communication is oral, the auditor should document it.
Solution
The term illegal acts, refers to violations of laws or governmental regulations. Illegal acts by
clients are acts attributable to the entity whose financial statements are under audit or acts by
management or employees acting on behalf of the entity. Illegal acts by clients do not include
personal misconduct by the entity\'s personnel unrelated to their business activities.
When the auditor concludes, based on information obtained and, if necessary, consultation with
legal counsel, that an illegal act has or is likely to have occurred, the auditor should consider the
effect on the financial statements as well as the implications for other aspects of the audit.
The auditor should assure himself that the audit committee is adequately informed as soon as
practicable and prior to the issuance of the auditor\'s report with respect to illegal acts that come
to the auditor’s attention. The auditor need not communicate matters that are clearly
inconsequential and may reach agreement in advance with the audit committee on the nature of
such matters to be communicated. The communication should describe the act, the circumstances
of its occurrence, and the effect on the financial statements. Senior management may wish to
have its remedial a.
A voluntary dispute resolution scheme called as Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 has been introduced by the Government for resolution of the Legacy disputes under Central Excise, Service Tax etc. (Incorporating clarification and procedure vide Circular 1071/4/2019-CX8. dated 27/08/2019)
‘Arrest’ under service tax law - Dr Sanjiv AgarwalD Murali ☆
‘Arrest’ under service tax law - Dr Sanjiv Agarwal - Article published in Business Advisor, dated October 10, 2016 - http://www.magzter.com/IN/Shrinikethan/Business-Advisor/Business/
RMD24 | Debunking the non-endemic revenue myth Marvin Vacquier Droop | First ...BBPMedia1
Marvin neemt je in deze presentatie mee in de voordelen van non-endemic advertising op retail media netwerken. Hij brengt ook de uitdagingen in beeld die de markt op dit moment heeft op het gebied van retail media voor niet-leveranciers.
Retail media wordt gezien als het nieuwe advertising-medium en ook mediabureaus richten massaal retail media-afdelingen op. Merken die niet in de betreffende winkel liggen staan ook nog niet in de rij om op de retail media netwerken te adverteren. Marvin belicht de uitdagingen die er zijn om echt aansluiting te vinden op die markt van non-endemic advertising.
Unveiling the Secrets How Does Generative AI Work.pdfSam H
At its core, generative artificial intelligence relies on the concept of generative models, which serve as engines that churn out entirely new data resembling their training data. It is like a sculptor who has studied so many forms found in nature and then uses this knowledge to create sculptures from his imagination that have never been seen before anywhere else. If taken to cyberspace, gans work almost the same way.
LA HUG - Video Testimonials with Chynna Morgan - June 2024Lital Barkan
Have you ever heard that user-generated content or video testimonials can take your brand to the next level? We will explore how you can effectively use video testimonials to leverage and boost your sales, content strategy, and increase your CRM data.🤯
We will dig deeper into:
1. How to capture video testimonials that convert from your audience 🎥
2. How to leverage your testimonials to boost your sales 💲
3. How you can capture more CRM data to understand your audience better through video testimonials. 📊
Tata Group Dials Taiwan for Its Chipmaking Ambition in Gujarat’s DholeraAvirahi City Dholera
The Tata Group, a titan of Indian industry, is making waves with its advanced talks with Taiwanese chipmakers Powerchip Semiconductor Manufacturing Corporation (PSMC) and UMC Group. The goal? Establishing a cutting-edge semiconductor fabrication unit (fab) in Dholera, Gujarat. This isn’t just any project; it’s a potential game changer for India’s chipmaking aspirations and a boon for investors seeking promising residential projects in dholera sir.
Visit : https://www.avirahi.com/blog/tata-group-dials-taiwan-for-its-chipmaking-ambition-in-gujarats-dholera/
Digital Transformation and IT Strategy Toolkit and TemplatesAurelien Domont, MBA
This Digital Transformation and IT Strategy Toolkit was created by ex-McKinsey, Deloitte and BCG Management Consultants, after more than 5,000 hours of work. It is considered the world's best & most comprehensive Digital Transformation and IT Strategy Toolkit. It includes all the Frameworks, Best Practices & Templates required to successfully undertake the Digital Transformation of your organization and define a robust IT Strategy.
Editable Toolkit to help you reuse our content: 700 Powerpoint slides | 35 Excel sheets | 84 minutes of Video training
This PowerPoint presentation is only a small preview of our Toolkits. For more details, visit www.domontconsulting.com
Kseniya Leshchenko: Shared development support service model as the way to ma...Lviv Startup Club
Kseniya Leshchenko: Shared development support service model as the way to make small projects with small budgets profitable for the company (UA)
Kyiv PMDay 2024 Summer
Website – www.pmday.org
Youtube – https://www.youtube.com/startuplviv
FB – https://www.facebook.com/pmdayconference
Implicitly or explicitly all competing businesses employ a strategy to select a mix
of marketing resources. Formulating such competitive strategies fundamentally
involves recognizing relationships between elements of the marketing mix (e.g.,
price and product quality), as well as assessing competitive and market conditions
(i.e., industry structure in the language of economics).
[Note: This is a partial preview. To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
Sustainability has become an increasingly critical topic as the world recognizes the need to protect our planet and its resources for future generations. Sustainability means meeting our current needs without compromising the ability of future generations to meet theirs. It involves long-term planning and consideration of the consequences of our actions. The goal is to create strategies that ensure the long-term viability of People, Planet, and Profit.
Leading companies such as Nike, Toyota, and Siemens are prioritizing sustainable innovation in their business models, setting an example for others to follow. In this Sustainability training presentation, you will learn key concepts, principles, and practices of sustainability applicable across industries. This training aims to create awareness and educate employees, senior executives, consultants, and other key stakeholders, including investors, policymakers, and supply chain partners, on the importance and implementation of sustainability.
LEARNING OBJECTIVES
1. Develop a comprehensive understanding of the fundamental principles and concepts that form the foundation of sustainability within corporate environments.
2. Explore the sustainability implementation model, focusing on effective measures and reporting strategies to track and communicate sustainability efforts.
3. Identify and define best practices and critical success factors essential for achieving sustainability goals within organizations.
CONTENTS
1. Introduction and Key Concepts of Sustainability
2. Principles and Practices of Sustainability
3. Measures and Reporting in Sustainability
4. Sustainability Implementation & Best Practices
To download the complete presentation, visit: https://www.oeconsulting.com.sg/training-presentations
Affordable Stationery Printing Services in Jaipur | Navpack n PrintNavpack & Print
Looking for professional printing services in Jaipur? Navpack n Print offers high-quality and affordable stationery printing for all your business needs. Stand out with custom stationery designs and fast turnaround times. Contact us today for a quote!
Enterprise Excellence is Inclusive Excellence.pdfKaiNexus
Enterprise excellence and inclusive excellence are closely linked, and real-world challenges have shown that both are essential to the success of any organization. To achieve enterprise excellence, organizations must focus on improving their operations and processes while creating an inclusive environment that engages everyone. In this interactive session, the facilitator will highlight commonly established business practices and how they limit our ability to engage everyone every day. More importantly, though, participants will likely gain increased awareness of what we can do differently to maximize enterprise excellence through deliberate inclusion.
What is Enterprise Excellence?
Enterprise Excellence is a holistic approach that's aimed at achieving world-class performance across all aspects of the organization.
What might I learn?
A way to engage all in creating Inclusive Excellence. Lessons from the US military and their parallels to the story of Harry Potter. How belt systems and CI teams can destroy inclusive practices. How leadership language invites people to the party. There are three things leaders can do to engage everyone every day: maximizing psychological safety to create environments where folks learn, contribute, and challenge the status quo.
Who might benefit? Anyone and everyone leading folks from the shop floor to top floor.
Dr. William Harvey is a seasoned Operations Leader with extensive experience in chemical processing, manufacturing, and operations management. At Michelman, he currently oversees multiple sites, leading teams in strategic planning and coaching/practicing continuous improvement. William is set to start his eighth year of teaching at the University of Cincinnati where he teaches marketing, finance, and management. William holds various certifications in change management, quality, leadership, operational excellence, team building, and DiSC, among others.
Discover the innovative and creative projects that highlight my journey throu...dylandmeas
Discover the innovative and creative projects that highlight my journey through Full Sail University. Below, you’ll find a collection of my work showcasing my skills and expertise in digital marketing, event planning, and media production.
Discover the innovative and creative projects that highlight my journey throu...
Circular 10/2014/tt-btc GUIDING THE SANCTIONING OF ADMINISTRATIVE VIOLATIONS ON INVOICES
1. MINISTRY OF
FINANCE
--------
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
No: 10/2014/TT-BTC Hanoi, January 17, 2014
CIRCULAR
GUIDING THE SANCTIONING OF ADMINISTRATIVE VIOLATIONS ON INVOICES
Pursuant to Law No. 15/2012/QH13 dated June 20, 2012 on the Handling of Administrative
Violations;
Pursuant to the Law No.78/2006/QH11 dated November 29, 2006 on Tax Administration and the
Law on amendment and supplementation of a number of articles of the Law No. 21/2012/QH13
dated November 20, 2012 on Tax Administration;
Pursuant to Decree No.81/2013/ND-CP dated July 19, 2013 of the Government, detailing a number
of articles and measures to implement the Law on Handling of Administrative Violations;
Pursuant to Decree No.51/2010/ND-CP dated May 14, 2010 of the Government stipulating invoices
for goods sales and service provision;
Pursuant to Decree No.109/2013/ND-CP dated September 24, 2013 of the Government stipulating
the handling of administrative violations in the field of price management, charges, fees and
invoices;
Pursuant to Decree No.118/2008/ND-CP dated November 27, 2008 of the Government defining the
functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the Director General of the General Department of Taxation,
The Minister of Finance guides the implementation of the sanctioning of administrative violations
on invoices as follows:
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Circular details acts of administrative violations of invoices, forms and rates of sanctions,
remedial measures for every single act of administrative violation on invoice as regulated under
Decree No.109/ND-CP dated September 24, 2013 of the Government stipulating the sanctioning of
administrative violations in the field of management on prices, charges, fees and invoices.
Article 2. Subjects of application
This Circular applies to the following subjects:
1. Organizations and individuals that have acts of administrative violations in the field of invoices.
2. Organizations and individuals that have competence in sanctioning of administrative violations of
invoices in accordance with legal provisions.
3. Other relevant organizations and individuals.
Article 3. Sanctioning principals and forms of administrative violations on invoices
1. All administrative violations on invoices are detected, timely prevented and must be strictly
handled. All consequences of the administrative violations of invoices caused must be overcome in
compliance with legal provisions.
2. 2. The handling of administrative violations on invoices will be conducted quickly, timely, publicly,
frankly, unprejudiced, complied with competence, ensured the fairness and complied with legal
provisions.
3. The handling of administrative violations on invoices must be based on characteristics, levels,
consequences of violations, violators, mitigating circumstances and aggravating circumstances.
4. Organizations and individuals will only be sanctioned against their administrative violations on
invoices when having acts of administrative violations on invoices as prescribed.
5. An act of administrative violation on invoice will be sanctioned only once.
6. Many persons concurrently commit an act of administrative violation on invoice then each
violator will be sanctioned against such act.
7. One person commits many acts of administrative violations on invoices or commits
administrative violations on invoices many times will be sanctioned against each act of violation.
8. Competent persons in sanctioning of administrative violations on invoices will be responsible for
proving acts of administrative violations on invoices of organizations and individuals. Sanctioned
organizations and individuals have their rights to prove that they do not commit administrative
violations themselves or through their legal representatives.
9. For the same act of violation on invoice, the rate of fine for an organization will be twofold rate
of fine for an individual.
Rates of fines applied to acts of violations as regulated under this Circular are rates of fines for
organizations. Rates of fines for individuals will be 1/2 (a half) rates of fines for organizations. For
tax payers that are households, rates of fines for individuals will be applied.
10. Forms of sanctions of administrative violations on invoices will comprise:
a) A warning will be applied to acts of violations on invoices which do not cause serious
consequences, with mitigating circumstances.
b) A fine, the maximum fine for organizations committing acts of violations on invoices is 50
million dong;
In addition to above-mentioned forms of sanctions, a number of acts of violations on invoices
prescribed in Articles 6, 7, 8, 9, 10 and 11 of this Circular, additional forms of sanctions and
remedial measures will also be applied.
When imposing fines on acts of violations pertaining to invoices, the specific rate of fine for an act
without aggravating circumstance or mitigating circumstance will be the average rate of the fine
frame prescribed for such acts. The average rate of the fine frame will be defined by dividing the
total of the minimum rate and the maximum rate into halves.
Where there is an aggravating or mitigating circumstance, the increased average rate or the reduced
average rate will be applied. The increased average rate will be defined by dividing the total of
maximum rate and minimum rate into halves. The reduced average rate will be defined by dividing
the total of minimum rate and average rate into halves.
Where there are two aggravating circumstances or more, the maximum rate of the fine frame will be
applied. Where there are two mitigating circumstances or more, the minimum rate of the fine frame
will be applied.
Where there are aggravating circumstances and mitigating circumstances then the compensation
will be based on the principle that one aggravating circumstance minus one mitigating
circumstance.
11. Where acts of violations on invoices lead to acts of falsified declarations causing a lack of
payable tax amounts or increases of deductible, refundable tax amounts or lead to acts of tax
3. evasion or tax fraud then the sanctioning of administrative violations on invoices will comply with
guidance under this Circular and the sanctioning of administrative violations on taxation as
prescribed.
Article 4. Mitigating circumstances and aggravating circumstances
Mitigating circumstances and aggravating circumstances will comply with provisions under Article
9 and Article 10 of the Law on handling of administrative violations.
Article 5. Statute of limitations for sanctioning
1. The statute of limitations for sanctioning administrative violations in the field of invoices shall be
one year.
. For administrative violations on invoices causing tax evasion, tax fraud, late payment of tax,
failing to declare tax obligations then statute of limitations for sanctioning in accordance with legal
provisions on tax is 5 years.
2. Time for calculating the statute of limitations for sanctioning administrative violations on
invoices prescribed in clause 1 of this Article will be counted as follows:
For administrative violations on invoices with expired statute of limitations will be calculated from
the time of terminating acts of violations;
For administrative violations on invoices which are being conducted then the statute of limitations
will be calculated from the time of discovering acts of violations.
3. Where the sanctioning of administrative violations on invoices against individuals are given by
agencies conducting legal proceedings then the statute of limitations will be applied in compliance
with clause 1 and clause 2 of this Article. Time for agencies conducting legal proceedings to carry
out the acceptance and the consideration will be counted into the statute of limitations for
sanctioning administrative violations.
4. Within the time limit prescribed in clause 1 and clause 2 of this Article, organizations and
individuals that intentionally evade or obstruct the sanctioning then the statute of limitations for
sanctioning administrative violations on invoices will be counted again from the date of termination
of the acts of evading or obstructing the sanctioning.
5. The time limit shall not be deemed to be administratively sanctioned in term of invoices.
Organizations and individuals being imposed with administrative sanctions against invoices will be
considered that administrative violations have not been sanctioned yet , if within 06 months from
the date of completely serving warning decisions or 01 years from the date of completely serving
the sanctioning decisions on administrative violations on invoices under the form of fines (dates of
fulfilling the obligations and requirements stated in sanctioning decisions or dates that sanctioning
decisions are enforced) or from the expired dates of the sanctioning decisions on administrative
violations without recidivism.
Chapter II
ACTS OF VIOLATIONS, FORMS OF SANCTIONS AND REMEDIAL MEASURES IN
TERMS OF INVOICES
Article 6. Acts of violating provisions on self-printing and creating e-invoices
1. Sanctions against acts of self-printing invoices and creating e-invoices without sufficient contents
as prescribed.
a) Compulsory contents must be true on self-printed invoices and e-invoices are notations of
invoices, notations of prescribed invoices and numbers of invoices.
4. A fine of between 2,000,000 and 4,000,000 VND will be imposed on acts of self-printing invoices
or creating e-invoices which do not have sufficient compulsorily-true contents as mentioned above.
b) In cases of self-printing invoices or creating e-invoices ensured compulsory contents as above-
prescribed but there are lack of or incorrectness of other contents (except cases that invoices are not
required to have sufficient contents as guided by the Ministry of Finance) then:
b.1) A warning will be imposed if insufficient or incorrect contents on an invoice have been
supplemented and ensured a complete reflection of economic professions incurred, without
prejudice against payable tax amounts.
b.2) A fine at a minimum rate of 2,000,000 VND of the fine frame will be imposed if insufficient or
incorrect contents on an invoice are not supplemented but ensured a complete reflection of
economic professions incurred.
b.3) A fine of between 2,000,000 VND and 4,000,000 VND will be imposed if insufficient or
incorrect information on an invoice does not prejudice payable tax amounts.
2. A fine of between 4,000,000 and 8,000,000 VND will be imposed on one of following acts:
a) Self-printing invoices or creating e-invoices when there are insufficient conditions as prescribed;
Conditions for self-printing invoices and creating e-invoices will comply with guidance under the
Circular of the Ministry of Finance regarding invoices for selling goods and providing services and
the Circular of the Ministry of Finance regarding the creation of e-invoices for selling goods and
providing services.
b) Providing software for self-printing invoices without ensuring principles as prescribed or printed
invoices do not satisfy sufficient contents as prescribed.
Principles of ensuring for self-printed invoices will comply with guidance under the Circular of the
Ministry of Finance regarding invoices for selling goods and providing services.
3. A fine of between 2,000,000 and 50,000,000 VND will be imposed on acts of self-printing
counterfeit invoices (except for cases of determining that errors are subject to invoice self-printing
software) and acts of creating counterfeit e-invoices.
A counterfeit invoice is an invoice self-printed or created like an issued invoice of another
organization or individual or printed, created with the identical serial number of the same sign of an
invoice.
Objective errors of self-printing softwares are identified as self-errors of invoice self-printing
softwares (such as virus ...), without human intervention. Where self-printed invoices are identified
as counterfeit invoices due to objective errors of self-printing softwares then supplying units of
invoice self-printing softwares will be sanctioned under the form of warnings. Parties (units
supplying invoice self-printing softwares and units using self-printing softwares) will have to
terminate their creation of invoices, timely adjust or repair their invoice self-printing softwares.
4. Additional sanctioning forms: Organizations and individuals committing provisions under clause
3 of this Article will be sanctioned by temporary suspension of their rights to have self-printed
invoices or to create e-invoices from 01 month to 03 months, since the effective dates of the
sanctioning decisions.
5. Remedial measures: Organizations and individuals committing provisions under clause 1, point a
of clause 2 and clause 3 of this Article will have to destroy invoices printed or created without
compliance with legal provisions.
Article 7. Acts of violating provisions on ordering of invoice printing
1. Act of ordering of invoice printing without signing written contracts.
5. a) A fine of between 2,000,000 VND and 4,000,000 VND will be imposed on both of the customer
and the printer of invoices for the act of ordering of invoice printing without signing written
contracts or the organizational printer of invoices printing invoices themselves without a printing
decision of invoices issued by its Leader as prescribed. The invoice printing contract will be
presented in writing in accordance with the Civil Code, the decision on printing invoices themselves
by the organizational printer must be presented in writing and has sufficient contents as regulated
under the Circular of the Ministry of Finance on invoices for selling goods and providing services.
b) Where the invoice ordering has a written printing contract signed but the printing contact has
insufficient contents or the organizational printer of invoices has signed a decision on self-printing
of invoices but the self-printing of invoices has insufficient contents as regulated under the Circular
of the Ministry of Finance on invoices for selling goods and providing services.
b.1) A warning will be imposed in the case that the customer and the printer of invoices has signed
annexes of the contract to supplement insufficient contents, the organizational printer of self-
printing invoices has signed decision to supplement insufficient contetns before the tax agency
notifies its examination or inspection decision.
b.2) A fine at the minimum rate of the fine frame is 2,000,000 VND for the case that the customer
and the printer of invoices do not sign annexes to suppliment insufficient contents, the
organizational printer of invoices does not sign a decision to supplement insufficient contents.
Concurrently, the customer and the printer of invoices must supplement sufficient contents of their
contract.
2. A fine of between 4,000,000 and 8,000,000 VND will be imposed on one of following acts:
a) No liquidation of the printing contract if the time limit for liquidation of the contract as stipulated
in the printing contract or the time for ending the contract when forming the announcement on
issuance of invoices is expired in the case that the time limit for contract liquidation is not
prescribed in the printing contract.
b) No cancellation of ordered printing invoices which have not been issued but no longer to be used
as prescribed.
3. For the act of false declaration in accordance with provisions on losing of invoices before the
notification on issuance:
a) No sanction will be imposed if the loss, fire or damage of the invoice, before the notification on
issuance, is declared to the tax agency within 5 days since the date of the loss, fire or damage of the
invoice.
b) A warning will be imposed if the loss, fire or damage of the invoice before the notification on
issuance is declared to the tax agency from the 6th day to the 10th day since the date of loss, fire or
damage of the invoice and there is a mitigating circumstance; In case there is non of mitigating
circumstance, a sanction will be imposed at the minimum rate of the fine frame.
c) A fine of between VND 6,000,000 and VND 18,000,000 will be imposed if the loss, fire or
damage of the invoice, before the notification on issuance is declared to the tax agency after the 10th
day since the date of the loss, fire or damage of the invoice.
4. A fine of between VND 15,000,000 and VND 45,000,000 will be imposed on act of giving,
selling printed invoices which have not been issued to other organizations or individuals.
5. A fine of between VND 20,000,000 and VND 50,000,000 will be imposed on act of ordering
counterfeit invoice printing.
6. Remedial measures: Organizations and individuals violate provisions under clause 4 and clause 5
of this Article will have to destroy ordered-printing invoices which do not comply with provisions.
Article 8. Acts of violating provisions on printing of ordered invoices
6. 1. For acts of violating the reporting regime on invoice printing as prescribed by the Ministry of
Finance.
Reports on invoice printing will comply with provisions under Decree of the Government and
Circular of the Ministry of Finance regarding invoices for selling goods and providing services.
a) A warning for the act of delayed reporting on the invoice printing after 5 days, since the expired
date of the reporting.
b) A warning for the act of delayed reporting on the invoice printing from the 6th day to the end of
the 10th day, since the expired date of the reporting and there is a mitigating circumstance; In case
there is non of mitigating circumstance, a fine of VND 2,000,000 will be imposed at the minimum
rate of the fine frame.
c) A fine of between VND 2,000,000 and 4,000,000 will be imposed on the act of delayed reporting
on the invoice printing after the 10th
day since the expired date of the reporting.
2. A fine of between 4,000,000 and 8,000,000 VND will be imposed on one of following acts:
a) No liquidation of the printing contract if the time limit for liquidation of the contract as stipulated
in the printing contract is expired or the time for ending the contract when the customer has
completed procedures to announce the issuance of invoices in the case that the time limit for
contract liquidation is not prescribed in the printing contract.
b) No cancellation of invoices which are falsely or redundantly printed when conducting the
liquidation of the printing contract.
3. A fine of between VND 6,000,000 and VND 18,000,000 will be imposed on one of following
acts:
a) Printing ordered invoices when precribed conditions are not satisfied.
Conditions for organizations printing invoices will comply with provisions under Decree of the
Government and Circular of the Ministry of Finance regarding invoices for selling goods and
providing services.
b) No declaration on the loss of invoices during the printing or before the delivery to the customer.
4. A fine of between VND 10,000,000 and VND 20,000,000 will be imposed on the act of
transfering whole or any stage of the invoice printing contract to other printer.
Where the organizational printers of ordered invoices transfer the stage of printing films (print-out)
to other printers, fines will be imposed at the minimum sanction rates of the fine frame.
5. A fine of between VND 15,000,000 and VND 45,000,000 will be imposed on the act of giving,
selling ordered invoices for printing of these customers to other customers.
6. A fine of between VND 20,000,000 and VND 50,000,000 will be imposed on act of printing
counterfeit invoices.
7. Additional sanctioning forms: Organizations and individuals violating provisions under clause 6
of this Article will be sanctioned by temporary suspension of printing invoices for a period of
between 01 month and 03 months, since the effective dates of the sanctioning decisions.
8. Remedial measures: Organizations and individuals violating provisions under clause 5 and clause
6 of this Article will have to destroy sold invoices, given invoices or counterfeit invoices.
Article 9. Acts of violating provisions on sales and purchases of invoices
1. A fine of between VND 2,000,000 and VND 4,000,000 will be imposed on the act of failing to
cancel purchased invoices which were expired.
2. For the act of failing to declare on the loss of purchased invoices but haven’t been used.
7. The time limit for declaration on the loss, fire or damage of invoices will comply with provisions
under Decree of the Government and Circular of the Ministry of Finance regarding invoices for
selling goods and providing services.
a) No sanction is imposed if the loss, fire or damage of the purchased invoices which have not been
used, must be declared with the competent tax agency within 05 days, since the date of the loss, fire
or damage of the invoice.
b) A warning will be imposed if the loss, fire or damage of purchased invoices which have not been
used, is declared to the competent tax agency from the 6th
day to the 10th
day, since the date of the
loss, fire or damage of invoices and there is a mitigating circumstance;
In case of no any mitigating circumstance, a minimum fine of VND 6,000,000 will be imposed.
c) A fine of between VND 6,000,000 and VND 8,000,000 will be imposed if the loss, fire or
damage of purchased invoices which have not been used, is declared to the competent tax agency
after the 10th
day since the date of the loss, fire or damage of the invoices.
3. A fine of between VND 20,000,000 and VND 50,000,000 will be imposed on the act of selling,
giving purchased invoices which have not been used.
4. Remedial measures: Organizations and individuals violating provisions under clause 1 and clause
3 of this Article will have to destroy purchased invoices which were expired; and purchased
invoiced which have not been used.
Article 10. Acts of violating provisions on the issuance of invoices
1. A fine of between VND 2,000,000 and VND 4,000,000 will be imposed on one of following acts:
a) Making issuance notices with insufficient contents in accordance with provisions, discovered by
competent tax agencies and noticed in writing to organizations or individuals for amendments, but
such organizations or individuals do not conduct amendments yet but to issue invoices to their
customers.
In case of having a mitigating circumstance, a minimum fine of VND 2,000,000 will be imposed.
b) Failing to post up Invoice Issuance Notices in accordance with provisions.
The posting of Invoice Issuance Notices will comply with guidance under the Circular of the
Ministry of Finance regarding invoices for selling goods and providing services.
In case of having a mitigating circumstance, a minimum fine of VND 2,000,000 will be imposed.
2. For the act of failing to make Invoice Issuance Notices before invoices are put into use:
a) Where organizations or individuals proving their Invoice Issuance Notices have been sent to the
competent tax agencies before their invoices are put into use, but the competent tax agencies do not
receive such notices due to loss then such organizations or individuals will not be sanctioned.
b) A fine of VND 6,000,000 will be imposed on the act of failing to make Invoice Issuance Notices
before invoices are put into use, if such invoices are associated with incurred economic techniques
which have been declared and paid taxes as prescribed.
c) A fine of between VND 6,000,000 and VND 18,000,000 will be imposed on the act of failing to
make Invoice Issuance Notices before invoices are put into use, if such invoices are associated with
incurred economic techniques which have been declared and paid taxes as prescribed. The sellers
must commit to declare and pay taxes for invoices made in this case.
Where the buyers have acts of violation as prescribed in point a, point b and point c of this Clause
but complied with the Sanctioning Decisions, the sellers are entitled to use invoices for declaring,
deducting and taking into accounts expenses as prescribed.
8. d) Where organizations or individuals do not make Invoice Issuance Notices before invoices are put
into use, if these invoices are not associated with incurred economic techniques or are not declared
and paid taxes then sanctions will comply with guidance under Clause 5, Article 11 of this Circular.
3. Remedial measures: Organizations and individuals violating provisions of this Clause will have
to conduct procedures to issue invoices as prescribed
Article 11. Acts violating provisions on the use of invoices in goods sale and service provision
1. For acts of failing to write enough compulsory contents on invoices as prescribed, except cases of
invoices which are unneccessary writing enough contents according to guidance of the Ministry of
Finance:
a) A warning will be imposed on the act of failing to write enough compulsory contents as
prescribed, except cases of invoices which are unnecessary writing enough contents according to
guidance of the Ministry of Finance, if such contents do not affect the determination of tax
obligations and there is a mitigating circumstance.
Where organizations or individuals have issued invoices but not enough compulsory contents as
prescribed , discovered and issued new invoices themselves to amend or supplement compulsory
contents as prescribed, then no sanction will be imposed.
b) A fine of between VND 200,000 and VND 1,000,000 will be imposed on the act of failing to
write enough compulsory contents on invoices as prescribed, except cases of invoices which are
unneccessary writing enough contents according to guidance of the Ministry of Finance.
2. A fine of between VND 2,000,000 and VND 4,000,000 will be imposed on the act of failing to
destroy or to destroy improperly invoices issued but no longer be valid as prescribed.
The destroying of invoices of organizations and individuals will comply with guidance under the
Circular of the Ministry of Finance regarding invoices for selling goods and providing services.
3. A fine of between VND 4,000,000 and VND 8,000,000 will be imposed on one of following acts:
a) Making invoices out without complying with provisions on the time.
The time for making invoices will comply with guidance under the Circular of the Ministry of
Finance regarding invoices for selling goods and providing services.
a.1) A warning will be imposed if the making of invoices do not comply with provisions on the
time, causing a delay in performing tax obligations and there is a mitigating circumstance. In case
of no any mitigating circumstance, a minimum fine of the fine frame will be imposed.
For example: C company delivered goods to their customer on 01 March 2014 (based on the
Warehouse Dispatch of the C company), but until 03 March 2014, the C company made the invoice
for their customer. The making invoice as mentioned above does not comply with provisions on the
time, but the C company has declared and paid taxes within the taxable period of March 2014, the C
company will be imposed with a fine of VND 4,000,000 (because of no mitigating circumstance).
a.2) A fine of between VND 4,000,000 and VND 8,000,000 will be imposed on the act of making
invoices which do not comply with provisions on the time as prescribed.
b) Making invoices out with serial numbers not in ascending order.
Invoices made in an ascending order will comply with guidance under the Circular of the Ministry
of Finance regarding invoices for goods sales and service provision.
b.1) A warning will be imposed if the making of invoices are carried out continuously according to
the ascending order but in different books (the book with bigger serial numbers is firstly used),
organizations or individuals have destroyed (not using) the book with smaller serial numbers after
discovering.
9. For example: The X company has many sales establishments: The X company divided printed
invoice books out to its sales establishments. The Y store under the X company received 02 invoice
books (the first book has numbers from 501 to 550 and the second book has numbers from 551 to
600). The shopkeepers of the Y store have used the second book first (invoices were made
continuously according to the ascending order). After using a number of invoices, the Y store
discovered its wrong use of invoice book but it continued using the second book until the end and
cancelled (did not use) the first book.
b.2) A fine of between VND 4,000,000 and VND 8,000,000 will be imposed on the act of using
invoices not in ascending order as prescribed.
c) the date stated on the used invoice is earlier than the date of buying such invoice from the
competent tax agency;
c.1) A warning will be imposed if the date stated on the used invoice is earlier than the date of
buying such invoice from the competent tax agency but the organization or the individual declared
and paid taxes on the tax declaration period exactly on the date stated on the used invoice.
For an example: A contractor bought invoices printed on order on 1 April 2014 by the B Tax
Department but when issuing the invoice for the A contractor, the date stated on the invoice is 28
March 2014. The A contractor has declared and paid taxes for the above-mentioned invoice during
the tax declaration period of March 2014 and then the A contractor would be imposed with a
warning.
c.2) A fine of between VND 4,000,000 and VND 8,000,000 will be imposed on other acts of
writing dates on issued invoices earlier than the date of buying such invoices from the competent
tax agency.
d) Making invoices out but do not deliver to buyers, except cases in which invoices stated clearly
that buyers do not get invoices or invoices are made according to the list;
dd) Failing to make the list or failing to make the general invoices in accordance with legal
provisions on invoices for selling goods and providing services;
e) Making false invoices out in accordance with legal provisions on invoices for selling goods and
providing services and delivered to buyers or declared taxes.
e.1) A warning will be imposed if the making of false invoices as prescried and delivered to the
buyer or declared taxes, the buyer and the seller discover the making of false invoices and correct
invoices are issued again as prescribed before the competent tax agency notify its inspection or
examination decision and without prejudice to the determination of tax obligations.
e.2) A fine of between VND 4,000,000 and VND 8,000,000 will be imposed on the other acts of
making false invoices as prescribed.
4. A fine of between VND 10,000,000 and VND 20,000,000 will be imposed on one of following
acts:
a) Causing the loss, fire or damage of issued invoices but have not been used yet or have been used
(the customer’s sheet) but the customer has not received the invoice yet when the time of reserve
has not come yet, except cases of loss, fire or damage of invoices due to natural disasters or fires. In
case of loss, fire or damage of invoices, except the customer’s sheet, during the time of reserve,
sanctions will comply with legal provisions on accounting.
Where the buyer finds out the lost invoice (the customer’s sheet) when the competent tax has not
released its sanctioning decision yet then the buyer will not be fined.
Where the buyer causes the loss, fire or damage of invoice sheets which have been used improperly
and cancelled (the buyer has used another invoice to replace the invoice which have been used
improperly and cancelled) then the buyer will be imposed with a warning.
10. Where in the same time, an organization or an individual notifies its loss of many invoices to the
competent tax agency but the competent tax agency has sufficient proof to determine that such
organization or individual combines many times of losing invoices for reporting to the competent
tax agency, then fine will be imposed on each time of losing invoice.
Where the loss, fire or damage of used invoice (the customer’s sheet) is associated with a third party
or a third party hired by the buyer, then the buyer will be sanctioned in accordance with legal
provisions under this point.
b) Failing to give an invoice for selling goods or providing services which has an amount of VND
200,000 or more to the buyer as prescribed. In conjunction with being sanctioned, the organization
or the individual will have to give invoice to the buyer.
5. A fine of between VND 20,000,000 and VND 50,000,000 will be imposed on the act of using
invoices illegally (except acts violating provisions under Clause 2, Article 10 of this Circular) or the
act of using illegal invoices (except acts violating provisions under Clause 1 of this Article).
Using invoices illegally or using illegal invoices and other cases determined as using invoices
illegally or using illegal invoices will comply with provisions under the Decree of the Government
and the Circular of the Ministry of Finance regarding invoices for selling goods and providing
services.
6. Remedial measures: Organizations and individuals violating provisions under Clause 2 of this
Article will also have to destroy issued invoices which have not been used or no longer valid.
Article 12. Acts of violating provisions on use of invoices of buyers
1. A fine of between VND 2,000,000 and VND 4,000,000 will be imposed on the act of causing a
loss, fire or damage of an used invoice (the customer’s sheet) for accounting, declaring taxes and
paying the state budget’s capital, except cases of loss, fire or damage of the invoice due to natural
disasters or fires.
Where the buyer finds out the lost invoice and reports to the competent tax agency before the
competent tax agency issues its sanctioning decision, then the buyer will not be sanctioned with a
fine.
Where in the same time, an organization or an individual notifies its loss of many invoices to the
competent tax agency but the competent tax agency has sufficient proof to determine that such
organization or individual combines many times of losing invoices for reporting to the competent
tax agency, then fine will be imposed on each time of losing invoice.
Where the loss, fire or damage of used invoice (the customer’s sheet) is associated with a third party
or a third party hired by the buyer, then the buyer will be sanctioned in accordance with legal
provisions under this Clause.
In case of loss, fire or damage of the used invoice (the customer’s sheet) during the time of reserve,
a sanction will be imposed in accordance with legal provisions on accounting.
2. A fine of between VND 20,000,000 and VND 50,000,000 will be imposed on the act of using
illegal invoices (except acts violating provisions under Clause 2, Article 10 of this Circular) or the
act of using invoices illegally (except acts violating provisions under Clause 1 of this Article).
Using illegal invoices or using invoices illegally and other specific cases determined as using
invoices illegally or using illegal invoices will comply with provisions under the Decree of the
Government and the Circular of the Ministry of Finance regarding invoices for selling goods and
providing services.
Article 13. Acts of violating provisions on using, sending notices and reports (except the
Invoice Issuance Notices) to competent tax agencies
11. 1. A fine of between VND 200,000 and VND 1,000,000 will be imposed on the act of using
improperly or insufficiently contents of a notice or a report sent to the competent tax agency, except
the Invoice Issuance Notice, as prescribed.
In addition to a fine, the organization or the individual will have to make and send notices or reports
again to the competent tax agency in accordance with legal provisions. Where the organization or
the individual discovers its mistake and makes its alternative notice or report as prescribed and
sends to the competent tax agency within the time limit of submitting reports or notices, no any
sanction will be imposed.
2. For the acts of violating provisions on submission of notices or reports sent to the competent tax
agencies, except Invoice Issuance Notices:
a) A warning will be imposed on the act of submitting notice or report to the competent tax agency,
except the Invoice Issuance Notice between the first day to end of the fifth day, since the expired
date of the time limit as prescribed.
b) Where the submission of notice or report to the competent tax agency, except the Invoice
Issuance Notice between the 6th
day to end of the 10th
day, since the expired date of the time limit as
prescribed and there is a mitigating circumstance, a warning will be imposed.
c) A fine of between VND 2,000,000 and VND 4,000,000 will be imposed, except the Invoice
Issuance Notice, if it is later than 10 days since the expired date of the time limit as prescribed.
3. A fine of between VND 4,000,000 and VND 8,000,000 will be imposed on the act of failing to
submit a notice or a report to the competent tax agency. The act of failing to submit a notice or a
report to the competent tax agency, except the Invoice Issuance Notice will be taken into account
after 20 days since the expired date of the time limit as prescribed.
Chapter III
IMPLEMENTATION PROVISIONS
Article 14. Effect
1. This Circular will come into effect on 02 March 2014.
2. Other provisions on sanctioning administrative violations on invoices which are not guided under
this Circular will comply with provisions under the Law on Handling of Administrative Violations
and other relevant legal documents.
3. The handling of acts of violating provisions on invoices incurred before the effective dates of the
Decree No. 109/2013/ND-CP dated 24 September 2013 of the Government and this Circular will
not apply provisions of the Decree No.109/2013/ND-CP dated 24 September 2013 and this
Circular, Decrees on handlings of violations on invoices which came into effects at the time of
incurring such acts of violations will apply.
Where the sanctioning level for the same act as stipulated in the Decree No. 109/2013/ND-CP and
this Circular is lower than the sanctioning level as prescribed in Decrees promulgated before the
effective date of the Decree No. 109/2013/ND-CP and this Circular, including cases of acts of
violations incurred before the effective date of the Decree No. 109/ND-CP, which have been
recorded in writing, but the competent state agencies have not released the handling decisions yet or
have released the handling decisions but during the period of handling complaints, such acts of
violations are considered and released with the handling decisions according to sanctioning levels
as regulated at the Decree No. 109/2013/ND-CP and this Circular.
Article 15. Obligations of Implementation
1. Competent tax authorities at all levels are responsible for disseminating, guiding organizations
and individuals conducting business or not conducting business and buyers of goods and services to
comply with guidance in this Circular, examine and handle violations of organizations and
12. individuals to use invoices ensuring the uniform implementation across the sector, according to
legal provisions.
2. Organizations and individuals conducting activities which are related to the printing, issuance
and use of invoices will have to implement fully contents as guided in this Circular.
3. Promulgated together with this Circular are the Annex of samples for making records in writing
and reports, depending on each specific case, lines may be added to make sure sufficient contents of
acts of violations during the making of records and the release of the sanctioning decisions.
Any problem arising in the course of implementation should be reported to the Ministry of Finance
by organizations and individuals for consideration and settlement./.
FOR THE MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan
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