Decree 102/2021/ND-CP officially takes effect from 01/01/2022, There are new regulations to know about sanctioning administrative violations with invoices as follows:
Article table of contents
04 new regulations on imposing sanctions for administrative violations with invoices in Vietnam
1. Increase the statute of limitations for sanctioning violations of invoices in Vietnam
According to Clause 1, Article 1 of Decree 102/2021/ND-CP of Vietnam, from January 1, 2022, the statute of limitations for sanctioning administrative violations on invoices is 02 years (instead of 01 year as prescribed in Decree 125/ ND-CP ).
2. Adding violations on invoicing when selling goods and services in Vietnam
Decree 102/2021 of Vietnam amends regulations on penalties for the act of "Invoicing does not include all mandatory contents on invoices as prescribed". The fine for this act is from 4,000,000 VND to 8,000,000 VND
3. Supplementing regulations on penalties for acts of losing, burning or damaging invoices
Specifically, in Clause 4, Article 1 of Decree 102/2021 of Vietnam, a fine of between VND 4,000,000 and VND 8,000,000 is imposed for one of the following acts:
- Losing, burning or damaging invoices that have been issued or purchased from tax authorities but have not yet been made;
- Losing, burning or damaging the invoice that has been issued (remitted to the customer) in the course of use, the seller has declared and paid tax, has documents, documents and vouchers to prove the purchase and sale of goods, service;
In case the buyer loses, burns or damages the invoice, there must be a record of the seller and the buyer recording the incident.
- Losing, burning or damaging invoices that have been made but have not yet declared tax;
The parties involved must make a record of the loss, fire or damage of the invoice.
(Adding the act of "losing, burning or damaging invoices that have been made but have not yet declared tax"; and at the same time require the parties to make a record of the loss, fire or damage of invoices ).
Besides, from January 1, 2022, a fine of from VND 5,000,000 to VND 10,000,000 shall be imposed for the act of losing, burning or damaging invoices already made or declared in the process of using used or during storage, except for the cases specified in Clauses 1, 2, 3, Article 26 of Decree 125/2020/ND-CP of Vietnam.
Currently, Decree 125/2020 stipulates a fine of between VND 5,000,000 and 10,000,000 for acts of losing, burning or damaging invoices already made, declared and paid during the use or during the period of use. storage time, except for the cases specified in Clauses 1, 2, 3, Article 26 of Decree 125/2020.
(Therefore compared with the current one, the new regulation has removed the regulation on penalties for the act of losing, burning or damaging tax-paid invoices).
4. Amendment to regulations on exemption and reduction of fines for administrative violations on invoices in Vietnam
Decree 102/2021 of Vietnam stipulating cases of exemption or reduction of fines for administrative violations on taxes and invoices; competence, order and procedures for exemption or reduction of fines for administrative violations of taxes and invoices comply with the provisions of Article 77 of the Law on Handling of Administrative Violations of Vietnam and Clause 38, Article 1 of the Law amending and supplementing a number of administrative violations. Articles of the Law on Handling of Administrative Violations and Clauses 2, 3, 4, 5, Article 43 of Decree 125/2020.
(Currently, Decree 125/2020 only stipulates exemption from fines for administrative violations on taxes and invoices)
Moreover, for taxpayers suffering damage in the event of force majeure specified in the Law on Tax Administration, the documents proving the value of damaged property and goods and the insured and compensated value are as follows:
- A record of inventory and determination of the value of material damage made by the taxpayer or the taxpayer's legal representative;
- Minutes of determining the value of material damage of the organization with the function of valuation according to the provisions of law (the original or a copy certified by notarization or authentication), unless there is a compensation dossier prescribed in Clause 1 of this Article specified at point c of this clause;
- Dossier of material damage compensation accepted by the insurance agency as prescribed by law (original or a notarized or certified true copy) (if any);
- The compensation liability dossier of the organization or individual subject to compensation in accordance with the law (original or notarized or certified true copy) (if any).
In addition, from January 1, 2021, the late payment of fines will not be charged during the period of consideration and decision to reduce or exempt fines (currently during the period of considering and deciding to exempt fines)
- For cases where the decision on sanctioning administrative violations has been issued before January 1, 2022, but after this date, individuals or organizations have been administratively sanctioned and their complaints will be settled according to the Decree on sanctioning of administrative violations in force at the time of committing administrative violations.
- For acts of administrative violations in the field of tax and invoices that occurred before January 1, 2022 and then were discovered or are being considered and resolved to sanction administrative violations, the application shall apply regulations on sanctions specified in Decree 102/2021/ND-CP of Vietnam if this Decree does not stipulate liability or provide lighter liability for violators.
- For dossiers of request for exemption from fines for tax administrative violations, invoices received by tax authorities before January 1, 2022, Decree 125/2020/ND-CP shall be applied to settle according to regulations. determined.
Bao Ngoc
