Is there a penalty for publishing information about merging 63 provinces and cities into 31? How to change information for using e-invoices when merging provinces and cities in Vietnam?

Is there a penalty for publishing information about merging 63 provinces and cities into 31?

Based on sub-item 3.2 of Section 3 from Conclusion 126-KL/TW for the year 2025, it states as follows:

3. Continue to organize and complete the organizational structure of the political system in the year 2025 and for the term 2025 - 2030

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3.2. Assign Communist Party Committee the Government of Vietnam:

- Direct Communist Party Committee the Government Inspectorate and relevant agencies, units to urgently complete the scheme for reorganizing the inspection system, and report to the Politburo at the meeting on February 18, 2025.

- Lead, direct review, evaluate and reorganize the activities of party organizations in state corporations, conglomerates, and commercial banks by transferring grassroots parties (enterprises) from the corporations, conglomerates' party committees to the local party committees corresponding to their business operations area (report to the Secretariat by the end of Q2/2025).

- Preside and collaborate with the Central Organization Committee, Communist Party Committee the National Assembly, related party committees, organizations to research the orientation of continuing to streamline intermediate administrative levels (district level); develop plans to continue arranging district-level units suitable to the new organizational model, propose organizational structure, functions, tasks, powers, responsibilities of the commune level; orientate the merger of some provincial-level administrative units; propose policies to amend, supplement relevant legal regulations, Communist Party regulations, and report to the Politburo in Q3/2025.

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Thus, currently, the Politburo, Secretariat only requires Communist Party Committee the Government of Vietnam to cooperate with the Central Organization Committee, Communist Party Committee the National Assembly, relevant party committees, and organizations to orient the merger of some provincial-level administrative units, related plans are still under consideration, implementation, and there is no specific roadmap for reducing provinces and cities from 63 to 31. Therefore, the information concerning the merger of 63 provinces and cities into 31 is false.

The act of publishing information about merging 63 provinces and cities into 31 constitutes a legal violation and will be sanctioned according to Clause 1, Article 101 of Decree 15/2020/ND-CP (amended by Clause 37, Article 1 of Decree 14/2022/ND-CP) as follows:

Violations of responsibilities in using social networking services; information websites established through social networks

1. A fine of 10,000,000 VND to 20,000,000 VND for exploiting social networks to execute any of the following acts:

a) Providing, sharing fake information, false information, distorting, slandering, insulting the prestige of organizations, honor, dignity of individuals;

b) Providing, sharing information advocating outdated customs, superstitions, depravity, immorality inconsistent with national customs and traditions;

c) Providing, sharing content that describes in detail actions of violence, murder, accidents, creepy, or horrifying events;

d) Providing, sharing fabricated information, causing public concern, inciting violence, crime, social evils, gambling, or gambling facilitation;

đ) Providing, sharing press, literary, artistic, publications without the consent of intellectual property holders or not yet circulated or banned or confiscated decisions made;

e) Advertising, promoting, sharing information about prohibited goods, services;

g) Providing, sharing an image of Vietnam's map that does not show or inaccurately shows national sovereignty;

h) Providing, sharing links to prohibited content on the internet.

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Thus, the act of publishing information about merging 63 provinces and cities into 31 can be fined between 10,000,000 VND to 20,000,000 VND.

Additionally, there will be corrective measures requiring the removal of the information as regulated.

Note: The above fine applies to organizations, the fine for individuals is half the amount stipulated for organizations (Clause 3, Article 4 of Decree 15/2020/ND-CP).

Is there a penalty for publishing information about merging 63 provinces and cities into 31? How to change information for using e-invoices when merging provinces and cities in Vietnam? (Image from Internet)

How to change information for using e-invoices when merging provinces and cities in Vietnam?

According to Clause 4, Article 15 from Decree 123/2020/ND-CP, the regulation is as follows:

Registration, change of registered information for using e-invoices

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4. In case there is a change in the information registered to use e-invoices in Clause 1 of this Article, enterprises, economic organizations, other organizations, households, and individual businesses must change the information and resend it to the tax authorities using Form No. 01/ĐKTĐ- HĐĐT Appendix IA issued together with this Decree via the General Department of Taxation's electronic portal or through the e-invoice service provider, except for the cessation of e-invoice use as specified in Clause 1, Article 16 of this Decree. The electronic portal of the General Department of Taxation shall receive registration form changes and Tax Authorities shall execute as per Clause 2 of this Article.

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Additionally, based on Official Dispatch 108/CTTPHCM-TTHT for the year 2025 from the Ho Chi Minh City Tax Department guiding changes in administrative boundaries according to Resolution No. 1278/NQ-UBTVQH15 is as follows:

In case the taxpayer's head office's address is subject to administrative boundary changes according to Resolution No. 1278/NQ-UBTVQH15 dated November 14, 2024, of the National Assembly Standing Committee on organizing district-level administrative units for the period 2023-2025 of Ho Chi Minh City, and the business registration certificate of the taxpayer no longer fits, it is requested that the Tax Department promptly contact the business registration authorities to update the new address. Simultaneously, regarding e-invoices, it is required for Businesses to re-register the information for using invoices following Form 01/ĐKTĐ-HĐĐT promulgated with Decree 123/2020/ND-CP of the Government of Vietnam and ensure that the company's address content on e-invoices matches the address on the business registration certificate as prescribed.

Thus, in the event of a merger leading to a change in the address of businesses, organizations, households, or individual businesses (collectively known as taxpayers), the taxpayer must re-register the information for using invoices and send it to the tax authorities using Form No. 01/ĐKTĐ- HĐĐT Appendix IA issued with Decree 123/2020/ND-CP through the General Department of Taxation’s electronic portal or through the e-invoice service provider, except for the cessation of e-invoice usage.

Note: Taxpayers must ensure that the e-invoice address matches the address on the business registration certificate, branch operation registration certificate, household business registration certificate, taxpayer registration certificate, notification of tax identification number, investment registration certificate, and cooperative registration certificate (Clause 4, Article 10 of Decree 123/2020/ND-CP).

What are prohibited acts in the field of invoices and records in Vietnam?

According to Article 5 of Decree 123/2020/ND-CP, the following actions are prohibited in the field of invoices, records:

(1) For tax officials

- Cause inconvenience, difficulties for organizations, individuals when purchasing invoices, records;

- Conceal, collude with organizations, individuals to use unlawful invoices, records;

- Accept bribes when inspecting, checking invoices.

(2) For organizations, individuals selling, providing goods, and services, organizations, individuals with rights and obligations related

- Commit fraudulent acts such as using unlawful invoices, unlawful usage of invoices;

- Obstruct tax officials from performing their duties, specifically acts that harm the health and dignity of tax officials during invoice, document inspection, checking;

- Illegally access, alter, destroy information systems about invoices, records;

- Bribe or perform other acts related to invoices, records for unjust profit.