For example, is the act of issuing false invoices from January 1, 2021 to September 25, 2022 still subject to an administrative violation of invoices?

Hanoi Tax Department responds to this question as follows:

Pursuant to the Government's Decree No. 125/2020/ND-CP stipulating penalties for administrative violations on taxes and invoices;

In Article 4. Illegal use of invoices and vouchers; Illegal use of invoices and documents as follows:

"1. Using invoices and vouchers in the following cases is an illegal act of using invoices and documents:

a) Forged invoices and vouchers;

b) Invoices and vouchers that have not been used or have expired;

... g) Invoices and vouchers for purchase of goods and services with a date made on the invoice or voucher before the date on which the invoice or voucher is determined not to operate at the business address registered with the agency the competent state or there has not been a notice from the tax authority about the fact that the invoice and document maker does not operate at the business address registered with the competent authority but the tax authority or the police or other authorities have concluded that invoices and documents are not legal.

2. Using invoices and vouchers in the following cases is an illegal use of invoices and vouchers:

a) Invoices and vouchers that do not contain all mandatory contents as prescribed; invoices for erasure or repair not in accordance with regulations;

b) Invoices and vouchers (invoices and vouchers with economic operation criteria and contents recorded but the purchase and sale of goods and services are partly or completely unreal); invoices that do not reflect the actual value incurred or make false invoices or make fake invoices;

... e) Invoices and vouchers that tax authorities or police or other authorities have concluded is illegal use of invoices and vouchers".

Statute of limitations for sanctioning administrative violations on invoices

In Article 8 on the statute of limitations for sanctioning administrative violations on taxes and invoices; the time limit is considered to have not been sanctioned; The time limit for tax arrears is as follows:

"1. Statute of limitations for sanctioning administrative violations on invoices

… b) The time limit for calculating the statute of limitations for sanctioning administrative violations on invoices is prescribed as follows:

For administrative violations being performed specified at Point c of this Clause, the statute of limitations is counted from the date the person competent to perform official duties detects the violation.

For an administrative violation that has ended as specified at Point d of this Clause, the statute of limitations is counted from the date of termination of the violation.

c) Acts of administrative violations on invoices being committed are those specified in Clause 4, Article 21; Point b, Clause 2 and Clause 3, Article 23; Clause 2, Clause 5, Article 24; Point b, Clause 3, Article 25; Point b, Clause 2 and Points b, c, d, Clause 3, Article 27; Point b, Clause 5, Article 29; Point b, Clause 3, Article 30 of this Decree.

d) An administrative violation on invoices other than those specified at Point c of this Clause is an administrative violation that has ended. The time of termination of the violation is the date of the commission of such violation.

For acts of loss, fire or damage of invoices, if the date of loss, fire or damage of invoices cannot be determined, the time of termination of violations is the date on which the lost, burned or damaged invoices are discovered.

For acts of violating the time limit for notification and reporting on invoices specified in Clauses 1, 3, Article 21; Points a, b, Clause 1 and Points c, d, Clause 2, Article 23; Clauses 1, 2 and Point a, Clause 3, Article 25; Clause 1, Point a, Clause 2, Clause 3, Clause 4 and Point a, Clause 5, Article 29 of this Decree, the time of termination of violations is the date the taxpayer submits the notice and report on the invoice. 

Pursuant to the Government's Decree No. 102/2021/ND-CP dated November 16, 2021 amending and supplementing a number of articles of the Decrees on sanctioning of administrative violations in the field of taxes and invoices; Custom; Insurance Business; lottery business; public property management; thrift practice; combating wastefulness; national reserve; State Treasury; accountant; independent audit.

In Clause 1, Article 1 amending and supplementing a number of articles of the Government's Decree No. 125/2020/ND-CP dated October 19, 2020 stipulating penalties for administrative violations on taxes and invoices as follows: after:

"1. To amend Point a, Clause 1, Article 8 as follows:

"a) The statute of limitations for sanctioning administrative violations of invoices is 02 years.

In Article 7 of the transitional provisions, it is stated as follows:

"1. For cases where the decision on sanctioning of administrative violations has been issued before the effective date of this Decree, but after the effective date of this Decree, individuals or organizations shall be sanctioned, administrative violations and complaints shall be settled according to the Decree on sanctioning of administrative violations in force at the time of committing administrative violations.

2. For acts of administrative violations in the field of taxes and invoices; customs; insurance business, lottery business; management and use of public property; practice thrift, fight waste; national reserve; state treasury; independent accountants and auditors that occur before the effective date of this Decree but are discovered later or are being considered and handled to sanction administrative violations, the provisions on sanctioning prescribed in this Decree if this Decree does not stipulate liability or provide for lighter liability for violating individuals or organizations.

Article 9 takes effect as follows:

"This Decree takes effect from January 1, 2022".

Based on the above provisions, the time to calculate the statute of limitations for sanctioning administrative violations on invoices is as follows:

For administrative violations being performed as prescribed at Point c, Clause 1, Article 8 of Decree No. 125/2020/ND-CP, the statute of limitations is counted from the date the person competent to perform official duties detects the violation. violation.

For an administrative violation that has ended specified at Point d, Clause 1, Article 8 of Decree No. 125/2020/ND-CP, the statute of limitations is counted from the date of termination of the violation. Time of termination violation is the date the violation was committed.

In case the decision on sanctioning administrative violations in the tax field, invoices issued before the effective date of Decree No. 102/2021/ND-CP but after the effective date of Decree No. 102/2021/ND-CP, individuals and organizations are administratively sanctioned and complaints shall be settled according to the Decree on sanctioning of administrative violations in force at the time of committing administrative violations.

In case of administrative violations in the field of tax, invoices occurred before the effective date of Decree No. 102/2021/ND-CP and then discovered or are being considered and resolved for handling, administrative violations, the provisions on sanctioning prescribed in Decree No. 102/2021/ND-CP and the statute of limitations for sanctioning are 2 years if Decree No. 102/2021/ND-CP does not stipulate; liability or provide lighter liability for individuals or organizations that violate the provisions of Clause 1, Article 1, Article 7 of Decree No. 102/2021/ND-CP.

According to his example given as follows: The act of issuing false invoices is an act under Point b, Clause 2, Article 4 of Decree No. 125/2020/ND-CP stipulating the act of using invoices and vouchers illegal; illegally using invoices and vouchers with the invoice date of January 1, 2021, if this violation falls under Point d, Clause 1, Article 8 of Decree No. 125/2020/ND-CP stipulating Regarding the statute of limitations for sanctioning administrative violations on invoices, if there is no decision on sanctioning administrative violations issued before the effective date of Decree No. 102/2021/ND-CP, the statute of limitations for sanctioning administrative violations on invoices for the act of issuing false invoices is calculated from January 1, 2021 and the sanctioning statute of limitations is 2 years if Decree No. 102/2021/ND-CP does not prescribe liability or stipulate liability. Lesser legal liability for violating individuals and organizations as prescribed in Clause 1, Article 1, Article 7 of Decree No. 102/2021/ND-CP.

In the process of implementation, if you still have problems, please provide documents related to the problem and contact the tax authority directly managing it for specific instructions.