Aggravating Circumstances in the Field of Taxation and Invoicing

According to Clause 1, Article 6 of Decree 125/2020/ND-CP (effective from December 5, 2020), aggravating circumstances in the field of taxation and invoices are regulated by the law on administrative violation handling.

Referring to Article 10 of the 2012 Law on Handling Administrative Violations, aggravating circumstances in the field of taxation and invoices include:

- Organized administrative violations;

- Repeated administrative violations; recidivism;

- Incitement, inducement, or use of minors for violations; coercion of individuals dependent on them materially or spiritually to commit administrative violations;

- Use of persons known to have mental illness or other conditions that impair cognitive or behavioral control to commit administrative violations;

- Insulting, defaming persons performing public duties; committing administrative violations with a thug-like nature;

- Abusing positions or powers to commit administrative violations;

- Exploiting war circumstances, natural disasters, catastrophes, pandemics, or other special difficulties of society to commit administrative violations;

- Violations during the period of serving a criminal sentence or complying with decisions on applying measures to handle administrative violations;

- Continuing to commit administrative violations despite being ordered to stop by a competent authority;

- Evading or concealing administrative violations after the violation has been committed;

- Administrative violations involving large-scale operations, a large quantity or high value of goods;

- Administrative violations against multiple persons, children, the elderly, disabled individuals, or pregnant women.

Sincerely!