Administrative violations on invoices for 2 years and still imposing a sanction in Vietnam

Administrative violations on invoices for 2 years and still being sanctioned (Artwork)

Specifically, in Clause 1, Article 1 of Decree 102/2021 of Vietnam clearly stipulates:

The statute of limitations for sanctioning administrative violations on invoices is 2 years.

(Currently, Decree 125/2020/ND-CP of Vietnam stipulates that the statute of limitations for sanctioning administrative violations on invoices is 01 year).

According to the Decree, the time to calculate the statute of limitations for sanctioning administrative violations on invoices is prescribed as follows:

**For administrative violations being performed as follows, the statute of limitations is counted from the date the person competent to perform official duties detects the violation:

(1) Do not destroy damaged or redundant printed products when liquidating the printing contract.

(2) Failure to post up the notice of invoice issuance in accordance with regulations;

(3) Failure to issue notices of invoice issuance before invoices are put into use if these invoices are associated with arising economic operations and have already declared and have declared, paid tax or have not yet reached the tax declaration and payment period as prescribed.

(4) Failing to issue general invoices according to the provisions of the law on invoices for selling goods and providing services;

(5) Failing to issue invoices for goods and services used for promotion, advertising, or samples; goods and services used to give, donate, exchange, and pay wages for employees, except for goods circulated internally, consumed internally to continue the production process.

(6) Failure to issue invoices when selling goods or providing services to buyers according to regulations, except for the acts specified in (5).

(7) Do not declare lost, burned, or damaged invoices.

(8) Failing to cancel issued invoices that have not yet been made and are no longer valid; do not cancel expired tax authorities' purchase invoices.

(9) Failing to cancel or destroy invoices as prescribed by law;

(10) Failing to cancel the e-invoice when making errors after the tax authority notifies the seller of the incorrect inspection or errors;

(11) Failing to cancel unissued printed orders but no longer in use according to regulations;

(12) Failing to submit notices and reports on invoices to tax authorities as prescribed.

(13) Failing to transfer e-invoice data to tax authorities within the prescribed time limit.

** For an administrative violation that has ended, the statute of limitations is calculated from the date of termination of the violation, specifically:

- Acts of administrative violations on invoices that do not fall into the above cases are administrative violations that have ended. The time of termination of the violation is the date of the commission of such violation.

- For acts of loss, fire or damage of invoices, if the date of loss, fire or damage of invoices cannot be determined, the time of termination of violations is the date on which the lost, burned or damaged invoices are discovered.

For acts of violating the time limit for notifying and reporting invoices, the time of termination of violations is the date the taxpayer submits notices and reports on invoices.

Note:

- 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 shall 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 are specified in Decree 102/2021/ND-CP of Vietnam if this Decree does not stipulate liability or provide lighter liability for violators.

Bao Ngoc

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