Vietnam: Who is responsible for dealing with the invoice-related administrative violation put under the sanctioning authority of multiple office holders?

According to Article 35 of the Decree No. 125/2020/NĐ-CP of Vietnam’s Government, rules for determining and distributing authority to impose administrative penalties for tax or invoice-related violations are specified as follows:

- Regulations on the authority to impose administrative penalties for violations related to tax procedures or invoice-related violations of office holders specified in Article 32, 33 and 34 herein shall be applied to a single violation committed by an entity. Authority to fine individuals committing any violation against regulatory tax procedures or any invoice-related administrative violation and any act prescribed in Article 19 herein shall be equal to half of the authority to fine entities.

- Authority to impose administrative penalties for the acts prescribed in Article 16, 17 and 18 herein shall be subject to clause 2 of Article 139 in the Law on Tax Administration.

- Chiefs of specialized inspectorates shall have the authority to sanction administrative violations determined as part of the scope and objectives of inspections within the inspection time limits prescribed in laws on inspections.

- In case where there is any tax or invoice-related administrative violation put under the sanctioning authority of multiple office holders, the office holder accepting the case of such violation first shall be responsible for dealing with this case.

- If the case under discussion needs to be subject to fines, remedies and supplementary penalties that go beyond the authority prescribed herein, the person accorded the sanctioning authority who is currently handling the case must transfer the case file to the entity or person accorded the sanctioning authority.

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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