Under the new decree, the maximum fine in the tax sector is still 200 millions (for organizations) and 100 millions (for individuals), in the invoices sector is still 100 millions (for organizations) and 50 millions (for individuals).
However, the Decree does add a number of new behaviours that are considered “illegal use of invoices”, such as: using e-invoice without registration with tax authorities; using e-invoice without the code of the tax agency as prescribed; using invoices with issuing dates after the date the tax authority determines that the seller has abandoned the business address (Article 4).
If the tax violation with the tax deficient, tax evaded or tax exempted, reduced or refunded is at least 100 millions VND or more or the value of goods and services is violated from 500 millions VND or more, then considered a large-scale violation (Article 6).
For violations on invoices, it will be considered as a large-scale violation if there are 10 or more invoices (Article 6).
The Decree will take effect from December 05th 2020.
Please kindly find detail in the attached file.