Official Dispatch No. 5125/CTBNI-TTHT dated November 7, 2023 of the Tax Department of Bac Ninh Province Guiding on handling violations for making invoices at the wrong time
Accordingly, the Tax Department guides:
- For invoicing when selling goods or providing services:
In case the Company provides waste transportation and treatment services to customers, the time of invoicing for service provision is the time of completion of the service provision, regardless of whether payment has been collected or not yet received. In case the service provider collects money before or while providing the service, the time of invoice is the time of collection as prescribed in Clause 2, Article 9 of Decree 123/2020/ND-CP dated October 19 /2020 of the Government.
In case the Company issues invoices at the wrong time according to the provisions of law on invoices for selling goods and providing services, sanctions will be imposed for violations of regulations on invoicing when selling goods and services according to the provisions of Article 24 of Decree No. 125/2020/ND-CP dated October 19, 2020 of the Government.
- For violations of making invoices at the wrong time:
In case the Company has many acts of issuing invoices at the wrong time as prescribed in Clause 2, Article 9 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government. If the Company’s violation does not fall into the cases of applying aggravating circumstances as prescribed in Clause 3, Article 5 of Decree 125/2020/ND-CP dated October 19, 2020 of the Government, it will be sanctioned administrative violations for each violation are based on each invoice number issued at the wrong time.
