Circular 10/2014/tt-Btc: Guidelines For Sanctioning Of Administrative Violations Of The Bill

Original Language Title: Thông tư 10/2014/TT-BTC: Hướng dẫn xử phạt vi phạm hành chính về hóa đơn

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FINANCE MINISTRY
Number: 10 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, January 17, 2014

IT ' S SMART

Manual violation of the invoice for the invoice

__________________

The National Administrative Processing Act. 15 /2012/QH13 June 20, 2012;

Tax Management Base 78 /2006/QH11 November 29, 2006 and Law amended, adding some of the provisions of the Tax Management Law. 21 /2012/QH13 November 20, 2012;

Base of Protocol 81 /2013/NĐ-CP July 19, 2013 by the Government of the Government rules out certain things and measures the implementation of the Administrative Violation Disposal Law;

Base of Protocol 51 /2010/NĐ-CP May 14, 2010 Government rules on the bill of sale of goods, services supply;

Base of Protocol 109 /2013/NĐ-CP September 24, 2013 by the Government rules sanctions on the administrative breach in the field of price management, fees, fees, invoices;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 the Government regulates the function, mandate, jurisdiction, and organizational structure of the Ministry of Finance;

On the recommendation of the Attorney General,

The Minister of Finance directed the execution of the administrative violation of the invoice as follows:

Chapter I

GENERAL REGULATION

Number one. Adjustment range

This information instructs details of the administrative violations of the invoice, the punishment form, the penalty level, the consequences of remediation for each administrative violation of the prescribed bill at the Decree No. 1. 109 /2013/NĐ-CP September 24, 2013 of the Government rules sanctions on the administrative breach in the field of price management, fees, fees and invoices.

Article 2. Subject applies

This information applies to the following objects:

1. Organization, individuals have administrative violations in the field of invoices.

2. Organization, individuals have the authority to sanctialize administrative violations on the bill by law.

3. Organization, other individuals are involved.

Third. The principle applies and the form of administrative violation of the invoice.

1. All administrative violations of the invoice are detected, prevented in time and must be treated severely. Every consequence of the administrative breach of the bill must be remedied in accordance with the provisions of the law.

2. The execution of the administrative violation of invoices is quickly, in time, public, transparent, objective, authoritalized, fair assurance of law.

3. The administrative violation of the bill on the bill must be based on the nature, extent, violation of the breach, the breach of the breach, the mitigation of the situation, and the increased conditions.

4. Organization, individuals are only sentenced to administrative violations of the invoice when there is an administrative violation of the invoice prescribed by the law.

5. A administrative violation of the invoice is only a one-time sentence.

6. Many people perform a single administrative breach of the invoice each of them being punished for that behavior.

7. A person who performs multiple administrative violations of invoices or administrative violations on the invoice several times is being punished for each violation.

8. The person with the authority to punish the administrative violation of the invoice is responsible for proving the administrative violation of the organization ' s invoices, the individual. The organization, the individual who has been sentenced to have the right to himself or through a legal representative, proves that he does not violate the executive order of the bill.

9. For the same administrative violation of the invoice, the amount of fines for the organization is equal to 2 times the amount of money for the individual.

The amount of fines for the violations of the regulation in this is a fine imposed on the organization. The fine for the individual equals ½ (a second) the amount of fines on the organization. For the taxpayer, the household applies the fine as an individual.

10. The forms of administrative violation of the invoice include:

a) The warning, applicable to the violation of the invoice for the invoice, does not cause serious consequences, has a mitigable condition.

b) The maximum amount of fines for the organization to conduct a violation of the invoice are 50 million dollars;

In addition to the above forms of execution, some violations of the bill stipulate at Articles 6, 7, 8, 9, 10, 11, and 11 of these provisions apply the additional punishment form and the remediation measure.

When fines for violations of the violation of the invoice, the specific penalty for a non-emotional or mitigable behavior is the average of the prescribed penalty bracket for that behavior. The average level of the penalty frame is determined by dividing the total number of the minimum and maximum levels.

The case has a severe or mitigable condition that applies an extra average or a reduced average. The added average level is determined by dividing the total number of maximum and average levels. The reduced average level is determined by dividing the total number of the minimum and average levels.

The case comes from two or more severe conditions, which apply the maximum level of the penalty bracket. The case comes from two further mitigation conditions that apply the minimum level of the penalty frame.

The situation was moderately severe and the mitigation of the situation followed the principle of a severe increase in the situation for a mitigable condition.

11. The case of invoking violations of the invoice that leads to false misconduct reduces the amount of tax that must submit or increase the amount of tax deductible, which is completed or led to tax evasion, tax fraud that sanctiate administrative violations on the manual. at this announcement and sanctions against the administrative tax on the prescribed tax.

Article 4. The situation was mitigable, the situation increased.

Mitigation, the situation increased in accordance with regulation at Article 9, Article 10 of the Administrative breach of the Act.

Article 5. The time of punishment.

1. The period of administrative violation in the field of invoices is 01 years.

For the executive breach of the bill that leads to tax evasion, tax fraud, tax tax evasion, the lack of tax obligation, the statute of the statute of taxes on the law of the tax on taxes is five years.

2. The time to calculate the execution of the administrative violation of the prescribed invoice at paragraph 1 This is calculated as follows:

For the administrative breach of the invoice that ended, the time was calculated from the time of the termination of the breach.

For the administrative breach of the invoice being made, the time is calculated from the time of the breach of the breach.

3. The case of a single administrative violation of the invoice for the individual due to the proceedings of the proceedings, the statute of the time is applied in accordance with Article 1 and paragraph 2 This. The timing of the agency's rationing, consideration is calculated at the time of the execution of the administrative breach.

4. In the statute of limitations on paragraph 1 and paragraph 2 This, the organization, the individual who deliberately evade, impede punishment, the statute of conduct of the administrative violation of the invoice is recharged since the end of the evasion act, which impede punishment.

5. The deadline is considered to be unpunished for the invoice of the invoice

The organization, the individual who was sentenced to the administrative breach of the invoice, if for a period of 6 months, since the date of the execution of the decision to sentence the police or 01 years, since the date of the execution decided to punish the administrative breach of the invoice in accordance with the penalty form. (as the date of the execution of the obligations, the requirement to write in the decision to execute or from the day of the decision to be forced to be enforced) or from the day the execution of the execution of the decision to punish the administrative breach without recommitting is considered unpunished. The administrative breach.

Chapter II

VIOLATION, FORM OF PUNISHMENT,

THE REMEDIATION OF THE BILL

What? 6. Behavior violations regulations on single-print self-printing and initializing e-invoices

1. The treatment of invoking self-printing, invoking invoices of electronic invoices is not sufficient for regulatory content.

a) The mandatory regulatory content must be true on the self-printing bill, the e-invoking invoice is the invoice symbol, single invoice template notation, invoice number.

A fine of $2,000,000 to a 4.000,000-dollar bill of self-printing, invoking the bill of electronics is not one of the required content.

b) The case of invoking self-printing, invoking invoices ensures the correct regulatory content such as above but missing or wrong other content (except for the invoice cases that do not necessarily have enough content in the direction of the Ministry of Finance) then:

b.1) The penalty warning if the content is missing or wrong on the invoice has been remedied and still ensures a full reflection of the economic business that arise, does not affect the tax number must submit.

b.2) The currency at the minimum of the penalty frame is 2,000,000 if the content is missing or wrong on the invoice is not remedied but ensures a full reflection of the economic business that arise.

b.3) Free from 2,000,000 to 4,000,000 if the content is missing or wrong on the invoice affecting the tax number must submit.

2. Penituation from 4,000,000 co-$8,000,000 to one of the acts:

a) Self-printing invoices or initializing e-invoices when not enough regulatory conditions;

The conditions for printing invoices and initializing the e-invoices carried out the guidelines at the Finance Ministry ' s Financing Of the invoice for the sale of goods, services and services of the Ministry of Finance on the initializing of electronic invoices sales, the service supply.

b) Provide a single-print software that does not guarantee the rules by regulation or invoice when printing does not meet sufficient regulatory content.

The principle of guarantee for self-printing bill performs in the direction of the Finance Ministry ' s Information on the bill of sale of goods, service supply.

3. Money from 20,000,000 to $50,000,000 against counterfeit self-printing behavior (except for the case due to the objective error of the invoice itself) and the act of initializing the fake e-invoking bill.

A fake invoice is a bill that is printed or initialized according to the organization that has been released by the organization, another individual or in, initializing the number of the same invoice sign.

The objective error of the self-printing software is determined due to the self-printing invoice itself (such as by the virus ...), without human interference. The case of defining a printed self-printing bill is a fake invoice due to the objective error of the self-printing software that the unit provides the invoice itself to the warning. The parties (the unit providing invoices of invoices and invoices using single-print software) must stop the creation of invoices, in time of adjustment, repair of single-print software.

4. Additional penalties: Organizing, individual violation of regulation at paragraph 3 This is suspended for the copyright of invoices, the right to initialize e-invoices from 1 month to 3 months, since the date of the trial of the sanctions is enforced.

5. Measure remediation: Organization, individual violation of regulation at paragraph 1, point a 2 and paragraph 3 This is forced to cancel the invoices printed or initialized.

What? 7. Behavior violation of single-order printing

1. The behavior puts the invoice print without signing a written print contract.

a) Free from 2,000,000 to 4,000,000 contracts for both the print party and the receipt of the invoice in the invoice for invoking the invoice without signing the printed bill or organization receiving the order printed to use but without the decision to print. The bill's bill is prescribed.

The bill in invoices is expressed in the prescribed text of Civil Law, which decides to print the order in the order of the invoice to be printed in writing and having full content in accordance with guidelines at the Finance Ministry ' s Information on the sale bill. Goods, service supply.

b) The invoice in the invoice in the invoice was signed by writing but the incomplete print contract or organization that received the order in the order printed invoices signed the decision to print the invoice but decided to print the unfilled invoice in the direction of the instructions. The Department of Finance ' s private information on the bill of sale of goods, services supply is:

b.1) The warning to the case of the printing party case and the recipient of a single printing receipt has signed additional contracts for additional content, the organization receiving the order to print invoices invoking the decision to replenize the missing content before the tax authority announced. Check it out, detective.

b.2) The currency at the minimum of the penalty frame is 2,000,000 to the case of the printing party case and the recipient of the invoice in the invoice not to sign the addition of the missing content, the organization receiving the invoice print unsigned the decision to add the contents. No, At the same time the printing party and the recipient of the invoice print must add the missing content of the contract.

2. Penituation from 4,000,000 co-$8,000,000 to one of the acts:

a) Not to liquate the contract if it is too long for a contract liquation to be specified in the invoice print contract or the time of the contract ending when the invoice of the invoice is issued to the case of a single-print contract that does not specify the deadline. The contract.

b) Do not cancel the unreleased print application but no longer use the prescribed use.

3. For undeclared conduct rules the loss of invoices prior to the announcement of the release.

a) Do not treat if the loss, fire, failure of the invoice before the notice of the release is declared to the tax authority within 5 days of the date of the loss, the fire, the invoice failure.

b) Police charges if the loss, fire, failure of the invoice before the announcement of the release of the declaration to the tax authority from Friday to the end of the 10th day since the date of the loss, fire, invoice failure and mild mitigation; the case with no mitigable conditions The penalty is at the minimum of the penalty.

c) A massive amount of money from 6,000,000 to 18,000,000 if the loss, fire, failure, invoice before the announcement of the declaration issued to the tax authority after the 10th day since the date of the loss, the fire, the invoice failure.

4. Money from 15,000,000 to 45,000,000 partners for behavior, selling unreleased print to the organization, other individuals use.

5. Money from 20,000,000 to $50,000,000 against counterfeit single-printing behavior.

6. Measure remediation: Organization, individual violation of regulation at paragraph 4 and paragraph 5 This must destroy the non-regulatory set bills.

What? 8. Behavior violation regulations in order printing

1. For violation of the report regime on the receipt of invoices by the provisions of the Ministry of Finance.

The report on the receipt of the invoice in accordance with the regulation at the Government ' s Decree and the Ministry of Finance of the Ministry of Finance on the bill of sale of goods, service supply.

a) The penalty for slow behavior reports the receipt of the invoice after five days from the expiration date of the report.

b) The warning to the slow behavior reported on receipt of invoices from Friday to the end of the 10th day since the expiration of the report and having mild mitigable conditions; the case with no mitigable circumstances should be punished at the minimum of the penalty frame. Two million.

c) A massive amount of $2,000,000 to a 4 million dollar acts on the slow behavior of the receipt of receipt of the invoice after the 10th day since the expiration of the report.

2. Penituation from 4,000,000 co-$8,000,000 to one of the acts:

a) Not to liquate the printing contract if it is too long for a contract liquation in the invoice print contract or the time of the contract ending when the printing party has completed the release notice procedure for the case of a non-regulatory order printing contract. The deadline for the contract liquoration.

b) Do not cancel the broken print products, in excess when conducting a printing contract bar.

3. Money from 6,000,000 to 18,000,000 in one of the acts:

a) To print the print order when it does not meet the specified conditions.

The organization of the organization receives the invoice in accordance with the provisions of the Government and the Ministry of Finance of the Ministry of Finance on the bill of sale of goods, service supply.

b) Do not declare the loss of the invoice while printing, before delivery to the customer.

4. Money range from 10,000,000 to 20,000,000 to 20,000,000 to the full transfer behavior or any stitchup in the invoice print contract for another printing facility.

The organization of the organization to adopt the printing press release bill (in order) for another print basis is a minimum penalty for the penalty.

5. Money range from 15,000,000 to 45,000,000 partners for behavior, selling this customer's print order to other customers.

6. fines of $20,000,000 to a 50,000,000 deal in counterfeit bills.

7. Additional penalties: Organizing, individual violation of regulation at paragraph 6 This is suspended from 1 month to 3 months, since the date of the trial is determined to take effect.

8. Measure remediation: Organization, individual violation of regulation at 5-and paragraph 6 This must cancel invoices for, selling or invoking the bill.

What? 9. Behavior violations regulations on single purchase

1. Money from 2,000,000 to 4 million coins for non-unforgiving behavior purchased expired.

2. For the undeclared conduct of the loss of the purchased invoice but not yet.

The deadline for the declaration of death, fire, failure of the invoice is carried out in the direction of the Government and the Ministry of Finance of the Ministry of Finance on the bill of sale of goods, service supply.

a) Do not sanctiate if the loss, fire, failure of the invoice purchased but has not yet been declared to the tax authority within five days of the date of the loss, fire, failure of the invoice.

b) Police warned if the loss, fire, failure of the invoice purchased but not yet declared to the tax authority from Friday to the end of the 10th day since the date of the loss, fire, failure of the invoice and having a mild condition of mitigation;

In the absence of a mitigable condition, the penalty for a minimum of $6,000,000.

c) A massive amount of money from $6,000,000 to $8,000,000 if the loss, fire, failure, bills purchased but undeclared to the tax authority after the 10th day since the date of the loss, the fire, the invoice failure.

3. Money from 20,000,000 to $50,000,000 for the release, sale of the bill purchased but not yet.

4. Measure remediation: Organization, individual breach of regulation at 1 and paragraph 3 This is forced to cancel the purchased single expired use; the invoice has purchased and has not been established.

What? 10. Behavior violations regulations on single invoice release

1. Penituation from 2,000,000 to 4,000,000 partners for one of the acts:

a) The release of a non-sufficient content-based release notification has been detected by the tax authority and has a notification text for the organization, the individual knows to adjust but the organization, the individual who has not yet adjusted, has already established the order for the customer.

In the case of mitigation, the fines of the minimum wage were $2,000,000.

b) The notification is not listed as specified by the specified invoice.

The listing of the invoice for the release of the invoice is in accordance with the guidelines at the Finance Ministry's Information on the bill of sale of goods, service supply.

In the case of mitigation, the fines of the minimum wage were $2,000,000.

2. For the non-notification behavior that releases the invoice before the invoice is included in use:

a) The case of the organization, the individual who proved to have sent a notice of releasing invoices to the tax authority before invoices were put into use but the tax authority did not receive due to the failure of the organization, the individual was not punished.

b) The amount of $6,000,000 to the non-notification of notification of invoking the invoice before invoking the invoice was introduced if these bills attached to the economic case were published, filed in accordance with the prescribed tax.

c) The amount of money from $6,000,000 to 18,000,000 partners for non-notification behavior releases invoices before invoices are put into use if these bills are associated with an economic business that arise but not yet to the tax break. The seller must commit to manifest, paying taxes on the bills that have been established in this case.

The case of a seller has a violation behavior at point a, point b, and point c this paragraph and has approved the trial decision, the buyer is used invoices to prescribe, deduct, charge at the prescribed cost.

d) The organizational case, the individual not to announce the release of the invoice before the invoice was put into use if these bills were not attached to a business case that was born or not manifest, taxing the penalty in accordance with the guidelines at paragraph 5 Article 11. This is private.

3. Measure remediation: Organization, individual violation of regulation at this must carry out the procedure to release the invoice by regulation.

What? 11. Behavior violations regulations on using invoices when selling goods, services and services.

1. For non-sufficient behavior that is required on the invoice by regulation, unless the invoice cases do not necessarily complete the full content under the guidelines of the Ministry of Finance:

a) The warning to the conduct of not sufficient compulsory content by regulation, except for the invoice cases does not necessarily fully establish the content under the guidelines of the Ministry of Finance, if these content does not affect the identification of the obligation. Taxes and mitigation.

In the event of the organization, the individual has been invoking a bill and not having enough compulsory but self-discovered content to modify, compleming mandatory content under regulation, without punishment.

b) The currency of between 200,000 and 1,000,000 coins for non-sufficient behavior is required by regulation, except for the invoice cases not necessarily full of content under the guidelines of the Ministry of Finance.

2. Money from 2,000,000 to 4 million coins for non-cancel or uncorrect behavior rules that the bills have been issued but not yet, no longer the value of the prescribed use.

Invoking the organization's invoices, individuals perform in the direction of the Finance Ministry's Information on the bill of sale of goods, services supply.

3. Money from 4.000,000 to $8,000,000 in one of the acts:

a) The invoice is not the right moment.

The time of the application of the invoice is currently in the direction of the Finance Ministry's Information on the bill of sale of goods, service supply.

1) The warning if invoking the invoice is not the right time to slow down the tax obligation and have a mitigable condition. The absence of a mitigable condition is a penalty at the minimum of the penalty frame.

For example, Company C delivered customers on March 1, 2014 (based on Company C's inventory), but on March 3, 2014, the Company C established the invoice for delivery to customers. Invoking the bill as above was not timely, but the Company C issued, paying taxes on the tax period of March 2014, and the Company C was fined at a rate of 4,000,000 (due to no mild mitigation).

A.2) The currency of between 4,000,000 and 8,000,000 people on the other side of the invoice is not the right time as specified.

b) The invoice is not in order from small to large numbers by regulation.

Invoices are formed continuously from small numbers to large numbers that follow the guidelines at the Finance Ministry's Information on the bill of sale of goods, service supply.

b.1) The penalty warns if the invoice is performed continuously from small numbers to large but different numbers (the book has a larger number of things that are larger than previous), the organization, the individual after the discovery has been canceled (do not use) the number of things that are smaller.

For example, the X Company has many sales facilities. The X company divides the bill-based bills for sales facilities. The X Company of the X Company received two bills (the first one from 501 to 550 and the second from 551 to 600). The store clerk of the Y store used the second book before (the invoice was set up continuously from small numbers to large numbers). After using a number of newly discovered bills, the Y store continued to use the second bill to end and cancel the first.

b.2) The amount of money from 4 million to 8,000,000 coins for other behavior is not in order from small to large numbers according to regulation.

c) The date on the invoice occurred before the day purchase of the tax authority ' s bill;

.1) The warning if the date of the record on the invoice occurred before the date of the receipt of the tax authority ' s invoice but the organization, the individual who prescribes, pays the tax on the correct tax declaration with the date of the invoice date on the invoice.

For example, the contractor A bought the bill by the B Tax Service on 1 April 2014, but when invoking the bill to deliver the Benders A, it was dated to March 28, 2014. The contractor A reported, paying taxes on the bill that was set up on the March 2014 tax declaration, the contractor A was sentenced to the warning.

C.2) A massive sum of up to 8,000,000 coins per day on the invoice date of the tax authority's invoice date.

d) Create a bill but do not give the buyer, unless the case on the invoice noted the buyer does not take the invoice or invoice is set up by the table;

charge) Do not set up tables or do not establish a synthetic bill by law on the bill of sale of goods, services supply;

e) Set up a bill of invoices by law on the bill of sale of goods, supply services, and delivered to the buyer or have prescribes the tax.

E.1) The penalty warns if the invoices of invoices by regulation and have assigned to the buyer or have prescribes the tax, the seller and the buyer finds the invoice of invoices and resets the correct form of invoices before the tax authority announced the decision. inspector, check and do not affect the identification of tax obligations

E.2) Money from 4 million to $8,000,000 for other behavior is misled by regulation.

4. Penituation of 10,000,000 to 20,000,000 to one of the acts:

a) The loss, fire, failure of the invoice has been issued but not yet established or the invoice is set up (in connection to the customer) but the customer has not received the invoice when the invoice is not yet to the time of storage, except for the case of loss, fire, failure of the invoice due to natural disasters, fire. The case of loss, fire, failure of the invoice, except for the contact for the customer, during the storage period is subject to the law of accounting.

The case of a reseller is found to be lost (in connection to the customer) when the tax authority has not yet issued a penalty for the sale of the seller who is not fined.

The case for the seller to lose, burn, break down the invoices has been false and has deleted (the seller has since set up another bill replacing the wrong bills and has been deleted) the seller is fined the warning.

In the same time, the organization, the individual announced that it would lose several bills to the tax agency, but the tax authorities have enough base to determine the organization, and the individual to take up multiple bills to report the tax authority, and the receipt of the taxon, followed by the loss of the bill.

In case of loss, fire, failure of the invoice (link to the customer) is related to the third party, the third party due to the seller, who deals with the seller by regulation at this point.

b) Not invoking a bill when selling goods, the service has a payment value from 200,000 or more dollars to the purchasable buyer. Along with the punishment, the organization, the business individual must establish the order for the buyer.

5. Money from 20,000,000 to $50,000,000 against the use of illegal invoices (except for violation of provisions in paragraph 2 Article 10) or illegal use of invoices (except for the violation of the specified breach at Clause 1 Article).

Using illegal invoices, illegal use of invoices and specific cases that identify as unlawful use of invoices, use of illegal invoices made by regulation at the Government ' s Decree and Private Finance of the Ministry of Finance on the bill of sale. Goods, service supply.

6. Measure remediation: Organization, individual violation of regulation at paragraph 2 This must also destroy the issued but not yet, no value used.

What? 12. Behavior violation of the purchase of the buyer ' s bill

1. A massive sum of up to 4 million coins for the loss of employment, fires, failure of the invoice (the link to the buyer) to the accounting of accounting, tax prescriptions and budgetary payments, except for the case of loss, fire, failure of the disaster, fire.

The case that the buyer found back was lost and reported back to the agency before the tax agency issued a decision to punish, the buyer was not fined.

In the same time, the organization, the individual announced that it would lose several bills to the tax agency, but the tax authorities have enough base to determine the organization, and the individual to take up multiple bills to report the tax authority, and the receipt of the taxon, followed by the loss of the bill.

In case of loss, fire, failure of the invoice (link to the customer) is related to the third party, the third party due to the buyer's lease of the purchasate in this clause.

In case of loss, fire, failure of the invoice (the contact for the buyer) in the time of the storage is subject to the law of accounting.

2. Money from 20,000,000 to $50,000,000 for illegal use of invoices (except for violation of provisions in paragraph 2 Article 10) or illegal use of invoices (except for a prescribed violation of 1 Article 11). This is private.

Using illegal invoices, illegal use of invoices and specific cases identify as unlawful use of invoices, using illegal invoices made in the direction of the Finance Ministry's own advice on the bill of sale of goods, service supply.

What? 13. The conduct of regulation, sending notifications and reports (except for notification of invoice release) for the tax authority.

1. Fines of between $200,000 and 1,000,000 on false or incomplete behavior of the announcement, the report sent the tax authority, except for the announcement of the invoice release, according to the regulation.

In addition to the fines, the organization, the individual must establish and resubmit the tax authority of the notice, the correct report stipulated. In the event of the organization, the individual found the error and re-established the announcement, the correct alternative report that sent the tax authority over the statute of limitations, the report was not punished.

2. For violation of the report, the report sends the tax authority, except for the notification of the release of the invoice:

a) A warning to the conduct of the report, the report to the tax authority, except for the announcement of the invoice from 1 to the end of the fifth day of the prescribed expiration date.

b) The case filed for notice, the report sent the tax authority, except for the invoice release notice, from the 6th to the end of the 10th day since the expiration of the specified deadline and having a mitigable condition of the warning.

c) Free from 2,000,000 to 4,000,000, except for the announcement of the invoice, slow after 10 days from the expiration date of the specified deadline.

3. The fines of between $4,000,000 and $8,000,000 with the conduct did not submit notice, the report sent the tax authority. The conduct did not submit notice, the report sent the tax authority, except for the invoice release notice, which is calculated after 20 days from the expiration date of the specified deadline.

Chapter III

EXECUTION CLAUSE

What? 14. Effect of execution

1. This message has been in effect since 2 March 2014.

2. Other regulations on the administrative violation of non-guided invoices at this Notice are made under the provisions of the Administrative Violation Disposal Law and relevant regulatory regulatory documents.

3. The processing of the violation of the invoice occurred before the date of the Protocol. 109 /2013/NĐ-CP The September 24, 2013 of the Government and the Applicable Law is not applicable under the regulation at the International Protocol. 109 /2013/NĐ-CP September 24, 2013 and this message, which applies the Regulation Decree on the processing of the invoice to the invoice in effect at the time of that violation.

The case of a penalty level for the same regulatory behavior at the Digital Protocol 109 /2013/NĐ-CP and this message is lighter than the regulation penalty at the Decree before the Fourth Protocol. 109 /2013/NĐ-CP It ' s going to take effect, and it ' s going to apply the sanctions on the rules of the digital decree. 109 /2013/NĐ-CP and this information, even the case of violations that occur before the day. 109 /2013/NĐ-CP has the enforcement effect, has been set up, but the competent authority has not yet decided to process or have made a decision to handle but is on the deadline of addressing the complaint, which is considered to be handled according to the prescribed penalty rate at the digital decree. 109 /2013/NĐ-CP And this.

What? 15.

1. The tax authority of a common liability, guidelines for organizations, business individuals, non-business, and buyers of goods, services made pursuers to this Smart, test and process of the organization ' s violations, the individual who uses the invoice for their own. conservation of unity in the entire industry, the rules of law.

2. Organization, individuals with activities related to the printing, release and use of invoices perform the full implementation of the guide content at this message.

3. The executive with this Smart Appendix template, the decision pattern, depending on each specific case that can add the line to the instructions for ensuring the reaction is sufficient content of the violation behavior in the process of mapping and decision-making. Fine.

In the course of implementation if there is an entangrium, the organization suggests that the individual reflects promptly on the Ministry of Finance for the study of the ./.

KT. MINISTER.
Captain.

(signed)

Đỗ Anh Tuan