Vietnam: Summary of 19 violations against regulations on externally printed invoices printing of externally ordered invoices and release of invoices

No.

Violations

Penalties

Violations against regulations on printing of externally ordered invoices

1

Failing to sign invoice printing service contracts or printing externally ordered invoices for use without obtaining any invoice printing decision from representatives as provided in laws

VND 500.000 - VND 1.500.000

(remained)

2

Ordering the service of printing of invoices after receipt of the supervisory tax authority’s written notice of ineligibility to order the invoice printing service, except when the supervisory tax authority does not give any written opinion upon receiving the request for use of externally printed invoices

VND 2.000.000 - VND 4.000.000

(remained)

3

Ordering the service of printing invoices by using sample invoices already released by other entities or persons, or the act of ordering of the service of printing invoices if printed invoices share the same numbers as those having the same invoice symbol

VND 20.000.000 - VND 50.000.000

(completely new provision)

Violations against regulations on printing of externally ordered invoices

4

Reporting on the acceptance of the supply of invoice printing service from 1 to 5 days after expiry of the regulated time limit

Cautions

(remained)

5

Reporting on the acceptance of the supply of invoice printing service from 1 to 5 days after expiry of the regulated time limit

6

Printing externally ordered invoices without signing any written printing service contract

VND 500.000 - VND 1.500.000 (completely new provision)

7

Reporting on the printing of invoices for at least 6 days after the regulated reporting deadline

VND 2.000.000 - VND 4.000.000 (remained)

8

Failing to cancel damaged or redundant printouts upon termination of printing contracts

VND 4.000.000 - VND 8.000.000 

(remained)

9

Rendering the service of the printing of externally ordered invoices despite failing to meet the prescribed eligibility requirements for printing of invoices;

Failing to report on the loss of invoices occurring before delivery to clients.

VND 6.000.000 - VND 18.000.000 (previous penalties are VND  15.000.000 - VND 45.000.000)

10

Transferring the entire printing process or any stage in the printing process to other printing establishments

VND 10.000.000 - VND 20.000.000 (remained)

11

Printing invoices by using sample invoices already released by other entities or persons, or the act of ordering of the service of printing invoices if printed invoices share the same numbers as those having the same invoice symbol

VND 20.000.000 - VND 50.000.000 (completely new provision)

Violations against regulations on release of invoices

12

Submitting notices of modification of information contained in notices of invoice release to directly supervisory tax authorities in case of any change of business address entailing any change to other directly supervisory tax authorities, or in case of the name change, from 10 to 20 days after the date on which invoices start being used at new addresses, or newly-named invoices start being used

VND 500.000 - VND 1.500.000

(remained)

13

Submitting statements of unused invoices to receiving tax authorities in case of any change of business address entailing any change to such tax authorities for a period from 10 to 20 days after the prescribed submission deadline which starts from the date on which invoices are used at their new addresses

14

Using invoices mentioned in notices of invoice release sent to tax authorities though they are not due for use (completely new provision)

15

Issuing notices of invoice release whose contents have been found as incomplete as those prescribed in regulations by tax authorities, and informing entities or persons in writing of this to request necessary modifications to be made if these entities or persons issue invoices to their clients even when failing to comply with the written notices requesting such modifications

VND 2.000.000 - VND 4.000.000

(remained)

16

Failing in the posting of invoice release as required by laws

17

Submitting the notices of revision of information contained in the notices of invoice release to directly supervisory tax authorities in case of any change of business address entailing any change to other directly supervisory tax authorities, or in case of the name change, for the period of at least 21 days after the prescribed submission deadline which begins on the date on which invoices start being used at new addresses, or newly-named invoices start being used

18

Submitting statements of unused invoices to new receiving tax authorities in case of any change of business address entailing any change to other directly supervisory tax authorities for a period from 10 to 20 days after the prescribed submission deadline which begins from the date on which invoices start being used at new addresses (completely new provision)

19

Failing to make notices of release of invoices before use if these invoices are connected with economic transactions that arise, and on which taxes have been declared or paid, or to which tax declaration or payment obligations have not yet been due as per laws.

Note: In cases where notices of release of invoices have not yet been issued before these invoices start being used, and these invoices are not connected with economic transactions arising or on which taxes have not yet been declared after the prescribed tax declaration or payment due dates, violators shall be subject to penalties prescribed in Article 28 herein or Article 16 and 17 of Chapter II herein.

VND 6.000.000 - VND 18.000.000 (remained)