What is the prescriptive time limit for imposing administrative penalties regarding invoices in Vietnam?

What is the prescriptive time limit for imposing administrative penalties regarding invoices in Vietnam?

Under Article 8 of Decree 125/2020/ND-CP (amended by Clause 1, Article 1 of Decree 102/2021/ND-CP), the regulation is as follows:

Prescriptive time limits for imposition of tax and invoice-related administrative violations; duration for considering none of penalties is imposed; reversal period of back taxes

1. Time limits for imposition of invoice-related administrative penalties

a) The prescriptive time limit for imposition of an invoice-related administrative penalty shall be 02 years.

b) Start dates of time limits for imposition of invoice-related administrative penalties shall be regulated as follows:

As for in-progress administrative violations which are stipulated in point c of this clause, the time limits for imposition of administrative penalties for these violations shall start from the dates on which competent law enforcement officers detect such violations.

As for completed administrative violations which are stipulated in point d of this clause, the time limits for imposition of administrative penalties for these violations shall start from the dates on which these violations terminate.

c) In-progress invoice-related administrative violations constitute those prescribed in clause 4 of Article 21; point b of clause 2 and clause 3 of Article 23; clause 2 and 5 of Article 24; point b of clause 3 of Article 25; point b of clause 2 and point b, c and d of clause 3 of Article 27; point b of clause 5 of Article 29; point b of clause 3 of Article 30 herein

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The prescriptive time limit for administrative penalties regarding invoices is 02 years.

What is the prescriptive time limit for imposing administrative penalties regarding invoices in Vietnam? (Image from the Internet)

What are administrative penalties for violations against regulations on externally printed invoices in Vietnam?

Under Article 20 of Decree 125/2020/ND-CP, penalties for violations against regulations on externally printed invoices are as follows:

(1) Fines ranging from VND 500,000 to VND 1,500,000 shall be imposed for acts of failing to sign invoice printing service contracts or printing externally ordered invoices for use without obtaining any invoice printing decision from representatives as provided in laws

(2) Fines ranging from VND 2,000,000 to VND 4,000,000 shall be imposed for acts of ordering the service of printing of invoices after receipt of the supervisory tax authority’s written notice of ineligibility to order the invoice printing service, except when the supervisory tax authority does not give any written opinion upon receiving the request for use of externally printed invoices.

(3) Fines ranging from VND 20,000,000 to VND 50,000,000 shall be imposed for the act of ordering the service of printing invoices by using sample invoices already released by other entities or persons, or the act of ordering of the service of printing invoices if printed invoices share the same numbers as those having the same invoice symbol.

(4) Remedies: Compelling the cancellation of invoices with respect to the acts specified in (2) and (3).

How much is the administrative fine for printing externally ordered invoices without signing any written printing service contract in Vietnam?

Under Article 21 of Decree 125/2020/ND-CP, the regulations are as follows:

Penalties for violations against regulations on printing of externally ordered invoices

1. Cautions shall be given as a form of penalty imposed for the following violations:

a) Reporting on the acceptance of the supply of invoice printing service from 1 to 5 days after expiry of the regulated time limit;

b) Reporting on the acceptance of the supply of invoice printing service from 6 to 10 days after expiry of the regulated time limit under any mitigating circumstances.

2. Fines ranging from VND 500,000 to VND 1,500,000 shall be imposed for the act of printing externally ordered invoices without signing any written printing service contract.

3. Fines ranging from VND 2,000,000 to VND 4,000,000 shall be imposed for the act of reporting on the printing of invoices for at least 6 days after the regulated reporting deadline, except the case prescribed in point b of clause 1 of this Article.

4. Fines ranging from VND 4,000,000 to VND 8,000,000 shall be imposed for the act of failing to cancel damaged or redundant printouts upon termination of printing contracts.

5. Fines ranging from VND 6,000,000 to VND 18,000,000 shall be imposed for one of the following violations:

a) Rendering the service of the printing of externally ordered invoices despite failing to meet the prescribed eligibility requirements for printing of invoices;

b) Failing to report on the loss of invoices occurring before delivery to clients.

6. Fines ranging from VND 10,000,000 to VND 20,000,000 shall be imposed for the act of transferring the entire printing process or any stage in the printing process to other printing establishments.

7. Fines ranging from VND 20,000,000 to VND 50,000,000 shall be imposed for the act of printing invoices by using sample invoices already released by other entities or persons, or the act of ordering of the service of printing invoices if printed invoices share the same numbers as those having the same invoice symbol.

8. Other supplementary penalties: Suspending the printing service for the period from 01 month to 03 months from the effective date of penalty decisions with respect to the acts prescribed in clause 7 of this Article.

9. Remedies: Compelling the cancellation of printouts or invoices with respect to the acts specified in clause 4 and 7 of this Article.

A fine from 500,000 VND to 1,500,000 VND may be imposed for printing externally ordered invoices without signing any written printing service contract.