Vietnam: Exceptions to tax or invoice-related administrative penalty charge decisions

According to Article 38 of the Decree No. 125/2020/NĐ-CP of Vietnam’s Government, the following cases shall be exempted from penalty charge decisions:

- Cases are stipulated in Article 9 herein;

- Subject matters of tax or invoice-related administrative violations are not identified;

- The time limit for the imposition of an administrative penalty prescribed in Article 8 herein, or the time limit for the issuance of a penalty charge decision provided in the law on handling of administrative violations, has expired;

- The violating person has died or gone missing; the violating entity has dissolved or been bankrupt during the period of consideration of a penalty charge decision, except the case prescribed in point c of clause 4 of Article 41 herein.

- Bases for determining whether a person has died, gone missing; an entity has dissolved or been bankrupt, are subject to clause 2 of Article 41 herein;

- The file of a violation having a criminal sign has been referred for the criminal prosecution process.

Note: With respect to exceptions to penalty charge decisions prescribed in point a, b, c and d of clause 1 of this Article, the person accorded the sanctioning authority shall not issue the penalty charge decision, but shall apply the prescribed remedy (if any). The decision on enforcement of the remedy must clearly state reasons for exception to the administrative penalty charge decision; the applicable remedy, responsibilities and time limit for execution thereof.

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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