Decree No. 125/2020/ND-CP penalties for administrative violations related to taxes and invoices

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ATTRIBUTE

Decree No. 125/2020/ND-CP dated October 19, 2020 of the Government on sanctioning of administrative violations related to taxes and invoices
Issuing body: GovernmentEffective date:
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Official number:125/2020/ND-CPSigner:Nguyen Xuan Phuc
Type:DecreeExpiry date:Updating
Issuing date:19/10/2020Effect status:
Known

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Fields:Accounting - Audit , Administrative violation , Tax - Fee - Charge

SUMMARY

To fine up to VND 20 million for the act of transmitting e-invoice data beyond the prescribed period

On October 19, 2020, the Government promulgates the Decree No. 125/2020/ND-CP on sanctioning of administrative violations related to taxes and invoices.

To be specific: A fine from VND 02 – 05 million shall be imposed for the act of transmitting e-invoice data to the tax agency beyond the prescribed period from 01 working day to 05 working days. A fine from VND 10 – 20 million shall be imposed for the act of transmitting e-invoice data to the tax agency beyond the prescribed period for 11 working days or more, or failing to transmit e-invoice data to the tax agency within the time limit as specified.

In addition, a fine equal to the evaded tax amount shall be imposed on the taxpayer that has one or more extenuating circumstance(s) when committing any of the following acts of violation: Failing to submit the tax registration dossier; failing to submitting the tax declaration dossier or submit the tax declaration dossier past 90 days, after the expiration of the time limit or extended time limit for submission of tax declaration dossiers; Using unlawful invoices; unlawfully using invoices for making the tax declaration that leads to a decrease in the payable tax amount, or an increase in the exemptible, reducible or refundable tax amount, etc.

Besides, the acts of notifying changes in tax registration contents beyond the prescribed period for 91 days or more, resulting in changes of the tax registration certificate or the notice of tax identification number or failing to notify changes in information in the tax registration dossier shall be fined from VND 05 – 07 million.

This Decree takes effect on December 05, 2020.

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Effect status: Known

THE GOVERNMENT

_______

No. 125/2020/ND-CP

 

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

________________________

Hanoi, October 19, 2020

                                               

DECREE

On sanctioning of administrative violations related to taxes and invoices

__________________

 

Pursuant to the Law on Organization of the Government dated June 19, 2015;

Pursuant to the Law on Handling of Administrative Violations dated June 20, 2012;

Pursuant to the Law on Tax Administration dated June 13, 2019;

At the proposal of the Minister of Finance;

The Government hereby promulgates the Decree on sanctioning of administrative violations related to taxes and invoices.

 

Chapter 1
GENERAL PROVISIONS

 

Article 1. Scope of regulation and subjects of application

1. Scope of regulation

This Decree stipulates acts of administrative violations, sanctioning forms and levels, remedial measures; competence to make written records and sanction of administrative violations and some sanctioning procedures for administrative violation related to taxes and invoices.

This Decree does not apply to administrative violations related to charges and fees; administrative violations related to taxes for exported and imported goods, that are collected by the customs agencies; and violations of regulations on procedures for tax registration, violations of regulations on notice of suspension of business operation, or notice of resumption of business operation before the prescribed time to the business registration agencies or cooperative registration agencies of organizations and individuals that carry out tax registration at the same time with enterprise, cooperative or business registration.

2. Subjects of application

a) Taxpayers;

b) Tax officers, and tax agencies at all levels;

c) Other organizations and individuals related to the implementation of the law on taxes and invoices.

              Article 2. Interpretation of terms

In handling of administrative violations related to taxes and invoices, the terms below are construed as follows:

1. Administrative violation related to taxes means a faulty act which is committed by an individual or organization in violation of the law on tax administration, tax and other revenues (land use levy; land rentals and water surface rentals; royalty for mineral mining; royalty for exploitation of water resources; remaining after-tax-profit after setting up funds of enterprises with 100% State-own charter capital; dividends and profits distributed to the State capital portions invested in joint-stock companies or limited liability company with two or more members), but does not constitute a crime and, therefore, must be administratively sanctioned in accordance with law.

2. Administrative violation related to invoices means a faulty act which is committed by an individual or organization in violation of the law on invoices, but does not constitute a crime and, therefore, must be administratively sanctioned in accordance with law.

3. The evaded tax amount means the tax payable to the state budget in accordance with the tax law of the taxpayer, which is discovered and identified in the tax administrative violation record and inspection (examination) record.

4. Guiding document of tax agencies related to contents of tax liability determination means an administrative document issued by tax agencies at all levels for the purpose of guiding one or many taxpayers to fulfill tax obligations in a particular situation.

5. A tax agency's handling decision related to a taxpayer's tax liability determination means a tax refund handling decision, for case of examination before tax refund; tax exemption or reduction decision; decision on extension of the time limit for submission of tax declaration dossiers; to handle the deductible or refundable value-added tax amount or the loss transferred in the next period on the decision on sanctioning of administrative violations or decision on the application of remedial measures.

6. The start date of the overdue time limit specified in Articles 10, 11, 13, 14 and 19 of this Decree is the first day after the expiration of the time limit for performing the responsibilities and obligations of organizations and individuals according to the law on tax administration. In the event of an extension, the start date of the overdue time limit is the first day after the expiration of the time limit for extension.

7. A case of violation involving many complicated circumstances means a case discovered through tax inspection and examination at the taxpayer's head office; case need consultation from specialized agencies and organizations; case of incorrectly declaring, leading to a sufficiency in the payable tax amount or an increase in the exemptible, reducible or refundable tax amount, or leading to the acts of tax evasion.

8. A particularly serious case means a case of incorrectly declaring, leading to a sufficiency in the payable tax amount or an increase in the refundable tax amount, or leading to the acts of tax evasion for three or more consecutive tax periods.

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