{"id":13286,"date":"2020-12-04T07:10:49","date_gmt":"2020-12-04T07:10:49","guid":{"rendered":"https:\/\/bizlawyer.vn\/the-statute-of-limitations-for-sanctioning-administrative-violations-of-tax-and-invoices"},"modified":"2020-12-04T07:10:49","modified_gmt":"2020-12-04T07:10:49","slug":"the-statute-of-limitations-for-sanctioning-administrative-violations-of-tax-and-invoices","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/zh-hans\/the-statute-of-limitations-for-sanctioning-administrative-violations-of-tax-and-invoices","title":{"rendered":"The statute of limitations for sanctioning administrative violations of tax and invoices"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">On October 19, 2020, the Government issued Decree 125\/2020\/ND-CP (&#8220;<\/span><b>Decree 125\/2020\/ND-CP<\/b><span style=\"font-weight: 400;\">&#8220;) on sanctioning of administrative violations of taxs and invoices. Here are some noteworthy contents of Decree 125\/2020\/ND-CP on: <\/span><i><span style=\"font-weight: 400;\">The statute of limitations for sanctioning administrative violations of tax and invoices.<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">Clause 1, Clause 2 Article 8 of Decree 125\/2020\/ND-CP prescribes The statute of limitations for sanctioning administrative violations of tax and invoices as follows:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Violation<\/b><\/td>\n<td><b>Statute of limitations<\/b><\/td>\n<td><b>The time for calculating the statute of limitations for sanction<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>About the invoices<\/b><\/td>\n<td><span style=\"font-weight: 400;\">01 year<\/span><\/td>\n<td><span style=\"font-weight: 400;\">For acts of administrative violations that are being carried out, the statute of limitations is counted from the date the persons competent to perform the public duties detect the violations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For an administrative violation has ended, the statute of limitations is counted from the date the violation ends.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>About Tax Procedures<\/b><\/td>\n<td><span style=\"font-weight: 400;\">02 years<\/span><\/td>\n<td><span style=\"font-weight: 400;\">From the date of violation.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Tax evasion <\/b><i><span style=\"font-weight: 400;\">(not to the point of criminal prosecution, false declaration leading to lack of tax payable or increase in exempt, reduced, or refunded tax amounts),<\/span><\/i><\/td>\n<td><span style=\"font-weight: 400;\">05 years<\/span><\/td>\n<td><span style=\"font-weight: 400;\">From the date of violation.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Decree 125\/2020\/ND-CP takes effect from December 5, 2020.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hope the above <\/span><span style=\"font-weight: 400;\">information<\/span><span style=\"font-weight: 400;\"> is helpful to The Esteemed Readers.<\/span><\/p>\n<p><b><i>Bizlawyer is pleased to accompany with The Esteemed Readers!<\/i><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On October 19, 2020, the Government issued Decree 125\/2 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":13282,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-13286","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\/13286","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=13286"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/13286\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media\/13282"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media?parent=13286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/categories?post=13286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/tags?post=13286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}