Late submission of invoice usage reports, will the enterprise be fined?
This is a question that the Law Secretary has received quite frequently from our Valued Customers and Members recently. The editorial team of the Law Secretary would like to address this concern of our Valued Customers and Members in the article below.
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According to current regulations at Article 27 Circular 39/2014/TT-BTC, Clause 4 Article 5 Circular 119/2014/TT-BTC and Section 10 Official Dispatch 1839/TCT-CS, every month, enterprises are responsible for submitting the Invoice Usage Report to the directly managing tax authority (even if no invoices are used during the period) no later than the 20th of the subsequent month.
In case an enterprise submits the Invoice Usage Report late, administrative penalties as per current regulations are as follows:
- A warning if the report is submitted from the 1st to the 10th day past the deadline.
- A fine ranging from 2,000,000 VND to 4,000,000 VND if the report is submitted more than 10 days past the deadline.
- A fine ranging from 4,000,000 VND to 8,000,000 VND if the report is submitted more than 20 days past the deadline as stipulated.
Specifically, Clause 2 Article 13 Circular 10/2014/TT-BTC and Clause 7 Article 1 Circular 176/2016/TT-BTC regulate:
2. For violations concerning the submission of notices and reports to the tax authorities, except for invoice issuance notices:
a) A warning for submitting notices and reports to the tax authorities, except for invoice issuance notices, from the 1st to the 10th day past the deadline as stipulated.
b) A fine ranging from 2,000,000 VND to 4,000,000 VND, except for invoice issuance notices, for submissions more than 10 days past the deadline as stipulated.
3. A fine ranging from 4,000,000 VND to 8,000,000 VND for not submitting notices and reports to the tax authorities. The violation of not submitting notices and reports to the tax authorities, except for invoice issuance notices, is calculated from the 20th day past the deadline as stipulated.
Thus, it can be seen that when an enterprise submits the Invoice Usage Report late beyond the stipulated deadline, specifically after the 20th of the subsequent month following the invoice usage month, the fine can reach up to 8,000,000 VND depending on the number of days late.
See also the penalties for enterprises that are late in paying Social Insurance, Unemployment Insurance, Health Insurance, and trade union fees HERE.
Nguyen Trinh
