The Ministry of Finance is seeking comments on the draft Decree amending and supplementing a number of articles of Decree 125/2020/ND-CP regulating administrative sanctions for violations of tax and invoice regulations.
In particular, it is proposed to amend and supplement Clause 2, Article 24 of Decree 125 on penalties for violations of regulations on invoicing when selling goods and services.
Specifically, the act of issuing invoices at the wrong time will be fined from 500,000 VND to 1.5 million VND if applied to goods and services used for promotion, advertising, samples; giving, donating, exchanging, paying in lieu of salary to employees; issuing goods for loan, lending or return, with a quantity from 1 to less than 10 invoices (except for goods circulated, consumed internally for production).
Fines from 1 to 5 million VND if invoices are issued at the wrong time in the following cases: exporting goods and services for promotion, advertising, samples; goods given, donated, given, paid in lieu of salary... (except for internal circulation and consumption); exporting goods in the form of loans, lending or returning goods from 10 to less than 50 invoices; or issuing invoices at the wrong time for goods and services sold from 1 to less than 10 invoices.
Failure to issue an invoice or issue an invoice at the wrong time can result in a fine of 100 million VND.
Fines from 5 to 20 million VND if invoices are issued at the wrong time in the following cases: exporting goods and services for promotion, advertising, samples; goods given, donated, given, paid in lieu of salary... (except for internal circulation and consumption); exporting goods in the form of loans, lending or returning goods from 50 to less than 100 invoices; or issuing invoices at the wrong time for goods and services sold from 10 to less than 20 invoices.
Fines from 20 to 40 million VND if invoices are issued at the wrong time in the following cases: exporting goods and services for promotion, advertising, samples; goods given, donated, given, paid in lieu of salary... (except for internal circulation and consumption); exporting goods in the form of loans, lending or returning goods from 100 invoices or more; or issuing invoices at the wrong time for goods and services sold from 20 to less than 50 invoices.
Fine from 40-60 million VND in case of issuing invoices at the wrong time for goods and providing services from 50 to less than 100 invoices.
Fine from 60-100 million VND in case of issuing invoices at the wrong time for goods and providing services from 100 invoices or more.
In addition, this draft also proposes to amend and supplement Clause 3, Article 24 on the act of not issuing invoices as prescribed.
Accordingly, a fine of 1-2 million VND will be imposed if invoices are issued at the wrong time in the following cases: exporting goods and services for promotion, advertising, or samples; goods given as gifts, presents, or paid in lieu of salary... (except for internal circulation and consumption); exporting goods in the form of loans, borrowing, or returning goods from 1 to less than 10 invoice numbers.
Fine from 2-10 million VND if not issuing invoices from 10 to less than 50 numbers in cases of advertising, promotion, giving gifts... or not issuing invoices when selling goods and services from 1 to less than 10 numbers.
Fine from 10 to 30 million VND if not issuing invoices from 50 to less than 100 invoice numbers in cases of advertising, promotion, gifts, etc. or not issuing invoices when selling goods and services from 10 to less than 20 invoice numbers.
The Ministry also proposed a fine of 30-60 million VND if not making 100 or more invoices or not making invoices when selling goods or providing services from 20 to less than 50 numbers; a fine of 60-100 million VND if not making invoices when selling goods or providing services from 50 numbers or more.
Business households are worried about being charged additional taxes, how to handle unsold goods without invoices? Many business households are still confused about how to handle goods without input invoices before June 1, especially worried about being charged additional taxes when applying the method of calculating tax based on revenue. How should we solve this problem to make business households less worried?
Source: https://vietnamnet.vn/lap-sai-thoi-diem-khong-xuat-hoa-don-co-the-bi-phat-den-100-trieu-dong-2412791.html
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