According to Circular No. 176/2016/TT-BTC on amendment and supplement to a number of articles of Circular No. 10/2014/TT-BTC, the Ministry of Finance of Vietnam provides amendments to certain penalties for administrative violations against regulations on invoices as follows:
- Reducing the fine for ordering of invoice printing without signing written contracts to VND 500,000 - VND 1,500,000 (VND 2,000,000 - VND 4,000,000 according to current regulations);
- Supplementing the fine of VND 2,000,000 - VND 4,000,000 for the ordering of invoices when the tax agency has notified in writing that the organization/enterprise is not eligible to order the invoice printing;
- Supplementing the fine of VND 500,000 - VND 1,500,000 for:
+ Submitting notification of modification of contents of the notice of invoice issuance to supervisory tax authority from the 11th date after the date of use of the invoices at the new address.
+ Using invoices whose issuance has been notified by the tax agency but effective date has not come (05 days from the date of notification of issuance).
View more details at Circular No. 176/2016/TT-BTC of the Ministry of Finance of Vietnam, effective from December 15, 2016.
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