The Government has issued Decree 102/2021/ND-CP amending and supplementing Decrees on sanctioning of administrative violations in tax, invoice, customs,…
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Accordingly, amending some regulations on sanctioning administrative violations on invoices in Decree 125/2020/ND-CP, for example:
About the statute of limitations for sanctioning administrative violations
From January 1, 2022, the statute of limitations for sanctioning administrative violations on invoices is 02 years (currently one year).
On sanctioning acts of giving and selling invoices,
Amending Clause 2, Article 22 of Decree 125/2020/ND-CP in the direction of not sanctioning acts of giving and selling invoices under Clause 2, Article 22 of Decree 125/2020/ND-CP, for the specified in Clause 2, Article 22 of Decree No. Clause 1, Article 22 of Decree 125/2020/ND-CP.
On sanctioning violations of invoicing when selling goods and services
Supplementing regulations on sanctioning for the act of making invoices that do not complete write the required contents on invoices as prescribed.
The fine for this act is from 4,000,000 VND to 8,000,000 VND.
Regarding penalties for the act of losing, burning, or damaging invoices
To amend and supplement Clauses 3 and 4, Article 26 of Decree 125/2020/ND-CP as follows:
– A fine ranging from VND 4,000,000 to VND 8,000,000 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, and has documents, documents, and vouchers proving 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.
(Compared with current regulations, additional acts of losing, burning, or damaging invoices that have been made but have not yet declared tax).
– A fine ranging from VND 5,000,000 to VND 10,000,000 shall be imposed for losing, burning, or damaging invoices already made or declared during use or storage, except for the cases specified in Clauses 1 and 2 of this Article. Clauses 1, 2, 3, Article 26 of Decree 125/2020/ND-CP.
Note: The fine applies to individuals, in case of organizations commit violations, the fines are double.
Decree 102/2021/ND-CP takes effect from January 1, 2022.
Collected from source
Ngoc Nhi