The Ministry of Finance is seeking comments on the draft Decree amending and supplementing a number of articles of Decree No. 125/2020/ND-CP of the Government regulating administrative sanctions for violations in the field of taxes and invoices.
Accordingly, the draft proposes to amend Clause 2, Article 24 regarding penalties for violations of regulations on making invoices when selling goods and providing services.
Specifically, the act of making an invoice at the wrong time can be punished according to the following levels:
From VND 500,000 to VND 1.5 million: For the act of making invoices at the wrong time for goods, promotional services, advertising, samples, gifts, gifts, paying for salary (except for circulation, internal consumption), or goods exported in the form of lending, borrowing, refunding from 01 to less than 10 invoices.
From 1 million VND to 5 million VND: If the number of violating invoices is from 10 to under 50, or from 01 to under 10 invoices belonging to the type of goods sold, services provided.
From 5 million VND to 20 million VND: For similar cases mentioned above, there are invoices for violations from 50 to under 100, or from 10 to under 20 invoices for the sale of goods and services.
From 20 million VND to 40 million VND: When the number of violating invoices is 100 or more, or violating from 20 to less than 50 invoices belonging to the sale of goods and service provision.
From 40 million VND to 60 million VND: If the invoice is made at the wrong time with from 50 to less than 100 invoices for goods sales and service provision.
From 60 million VND to 100 million VND: When violating 100 or more invoices, it is a type of goods sale or service provision.
In addition, the draft also amends Clause 3, Article 24 on the act of not making invoices according to regulations, with the following penalties:
From 1 million VND to 2 million VND: When not making invoices for goods and services used for promotion, advertising, samples, giving, giving, paying instead of salary... from 01 to less than 10 invoices.
From 2 million VND to 10 million VND: With 10 to under 50 invoices, or not making invoices when selling goods, providing services from 01 to under 10 invoices.
From 10 million VND to 30 million VND: With 50 to under 100 invoices, or violating from 10 to under 20 invoices for the sale of goods and services.
From 30 million VND to 60 million VND: When not making an invoice with 100 or more invoices, or violating from 20 to less than 50 invoices for selling goods and providing services.
From 60 million VND to 100 million VND: For the act of not making invoices according to regulations, 50 or more invoices are for the sale of goods and service provision.
The amendment aims to increase deterrence, in line with practical management and combating state budget losses. The draft is being published by the Ministry of Finance for comments before being submitted to the Government for consideration and promulgation.
