Vietnam: Cases under the authority to impose tax and invoice-related administrative penalties of inspectors

According to Article 34 of the Decree No. 125/2020/NĐ-CP of Vietnam’s Government, the authority to impose tax and invoice-related administrative penalties of inspectors is as follows:

1. Inspectors or persons assigned to carry out specialized inspections on duty shall be accorded authority to issue cautions.

2. Chief Inspectors of Departments of Finance, Chiefs of Inspectorates of Taxation Departments, or Chief of Inspectorate of General Department of Taxation, performing specialized inspections shall have the following authority:

- Imposing penalties in the form of cautions;

- Imposing the fine of up to VND 50,000,000 for the acts prescribed in Article 10, 11, 12, 13, 14, 15 and 19 of Chapter II and Chapter III herein;

- Enforcing the temporary suspension of the invoice printing business as a penalty for the acts prescribed in Article 21 herein;

- Applying remedies stipulated in Article 10, 11, 12, 13, 14, 15 and 19 of Chapter II and III herein.

3. Chief of the Inspectorate of Ministry of Finance performing duties to carry out specialized inspections shall have the following authority:

- Imposing penalties in the form of cautions;

- Imposing the fine of up to VND 70.000.000 for the acts prescribed in Chapter III herein;

- Imposing the fine of up to VND 140,000,000 for the acts prescribed in Article 10, 11, 12, 13, 14, 15 and 19 of Chapter II herein;

- Enforcing the temporary suspension of the invoice printing business as a penalty for the acts prescribed in Article 21 herein;

- Applying remedies stipulated in Article 10, 11, 12, 13, 14, 15 and 19 of Chapter II and III herein.

4. Chief of the Inspectorate of the Ministry of Finance shall have the following authority:

- Imposing penalties in the form of cautions;

- Imposing the fine of up to VND 100,000,000 for the acts prescribed in Chapter III herein;

- Imposing the fine of up to VND 200,000,000 for the acts prescribed in Article 10, 11, 12, 13, 14, 15 and 19 of Chapter II herein;

- Enforcing the temporary suspension of the invoice printing business as a penalty for the acts prescribed in Article 21 herein;

- Applying remedies stipulated in Article 10, 11, 12, 13, 14, 15 and 19 of Chapter II and III herein.

View more details at the Decree No. 125/2020/NĐ-CP of Vietnam’s Government, effective from December 05, 2020.

Thuy Tram

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