On October 19, 2020, the Government issued Decree No. 125\/2020\/ND-CP on penalties
\nfor administrative violations of tax and invoices. This Decree takes effect from December 5,
\n2020.
\nAccordingly, the principle of sanctioning administrative violations of tax and invoices will
\nbe implemented as follows:
\n1. The sanctioning of administrative violations of taxes and invoices comply with the law on
\ntax administration and the law on handling of administrative violations.
\n2. Organizations and individuals will only be sanctioned for administrative violations of tax
\nand invoices when they commit acts of administrative violations of tax and invoices
\naccording to the provisions of this Decree.
\n3. Organizations and individuals that commit many acts of administrative violation shall be
\nsanctioned for each violation, except the following cases:
\na) In case the taxpayer incorrectly declares one or more items on the tax dossiers of the same
\ntax at the same time, the act of making false declaration in the case of tax procedure
\nsanction is only sanctioned for one act. incorrectly declaring the criteria on the tax dossier
\nwith the highest fine bracket among the acts that have been carried out under the provisions
\nof this Decree and applying the violation aggravating circumstances many times;
\nb) If the taxpayer is late in submitting multiple tax declaration dossiers for multiple tax periods
\nat the same time but the same tax period, only one act of late submission of tax declaration
\ndossiers with the highest fine bracket in the number of acts that have been carried out under
\nthe provisions of this Decree and repeatedly aggravated circumstances are applied.
\nIf the late-filing tax declaration dossier is in the case of tax evasion, it shall be separated to
\nsanction the act of tax evasion;
\nc) If a taxpayer is late in submitting multiple notices or reports of the same type on invoices at
\nthe same time, the taxpayer will be sanctioned for one act of late submission of notices and
\nreports on invoices with a high fine bracket. Most of the acts have been implemented in
\naccordance with this Decree and the aggravating circumstances are applied many times;
\nd) The acts of violation on illegal use of invoices or illegal use of invoices which are
\nsanctioned under Articles 16 and 17 of this Decree will not be sanctioned according to
\nArticle 28 of this Decree.
\n4. In cases where in an administrative procedure there are many components of the dossier,
\nwhich are prescribed more than one act of administrative violation in this Decree, the
\nviolating organization or individual shall be sanctioned for each act of violation.
\n5. For the same act of tax-related administrative violation or invoice, the fine level for an
\norganization is equal to 2 times of the fine level for an individual, minus the fine level for
\nthe act specified in Article 16. Article 17 and Article 18 of this Decree.<\/p>\n","protected":false},"excerpt":{"rendered":"
On October 19, 2020, the Government issued Decree No. 1 […]<\/p>\n","protected":false},"author":3,"featured_media":12717,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-12721","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-16"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/12721","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/comments?post=12721"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/12721\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media\/12717"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media?parent=12721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/categories?post=12721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/tags?post=12721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}