Compilation of Forms Used in Administrative Sanctions on Taxes, Invoices from December 05, 2020 in Vietnam

On October 19, 2020, the Government of Vietnam issued Decree 125/2020/ND-CP providing regulations on administrative penalties for tax and invoice violations.

Tax,  Invoice

Compilation of Forms Used in Administrative Sanctions on Taxes, Invoices from December 05, 2020 in Vietnam​ (Illustration)

 Summary of forms used in administrative penalty of tax, invoice

According to the Appendix issued together with Decree 125/2020/ND-CP (effective from December 5, 2020), the following forms are specified for use in administrative penalties related to tax and invoices in Vietnam:

Form Number Form Name
I. RECORD FORMS
01/BB Record of administrative violation of tax and invoice
01A/BB Record of administrative violation of tax (used when prepared and sent electronically)
02/BB Record of a direct explanation session
03/BB Record of verifying details of the administrative violation case
04/BB Record of refusing to accept the administrative penalty decision
II. DECISION FORMS
01/QD Decision on administrative penalty regarding
02/QD Decision on postponing the execution of the fine decision
03/QD Decision on partial execution of the administrative penalty regarding tax and invoice
04/QD Decision on paying fines in installments
05/QD Decision on exemption of administrative fine regarding tax/invoice
06/QD Decision on applying remedial measures (applicable in cases without issuing penalty decisions)
07/QD Decision on temporarily suspending the execution of the administrative penalty decision regarding tax/invoice
08/QD Decision on transferring the file of the administrative violation case with criminal signs for criminal prosecution
09/QD Decision on annulling the administrative penalty decision regarding tax/invoice
10/QD Decision on correcting the administrative penalty decision regarding tax/invoice
11/QD Decision on amending and supplementing the administrative penalty decision regarding tax/invoice
12/QD Decision on delegating administrative penalty authority regarding tax and invoice
III. REQUEST FORM FOR ADMINISTRATIVE FINE EXEMPTION
01/DNMTP Application for exemption of administrative fine
02/DNMTP Document requesting exemption of administrative fine

Le Vy

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