税金および領収書に関する行政違反行為の処罰についてのオフィシャルレター・第216号/TCT-PC

Penalty Amount:

The Law on Administrative Violations stipulates the penalty amounts for each type of violation as prescribed by the Government. Still, these penalties must not exceed the maximum limit set for each area of state management, as outlined in Article 24 of the Law on Administrative Violations, 2012 (amended and supplemented in 2020).

Violations related to tax and invoices have their specific penalty framework as prescribed in Decree No. 125/2020/ND-CP dated October 19, 2020 (amended and supplemented by Decree No. 102/2021/ND-CP dated November 16, 2021). In cases of multiple violations, a single penalty decision will be issued for all such violations.

The penalty amount is the sum of each violation and is not limited by the maximum amounts specified in points c and d, Clause 1, Article 24 of the Law on Administrative Violations, 2012 (amended and supplemented in 2020).

Aggravating Circumstance "Large-Scale Administrative Violation":

If the violation related to invoices involves 10 or more invoices, this aggravating circumstance will be applied. However, if there are multiple violations related to invoices in a single penalty decision, this circumstance will not be applied unless the violation involves 10 or more invoices.

Aggravating Circumstance "Repeated Administrative Violations":

Suppose an individual or organization commits administrative violations multiple times without having been penalized, from the second violation onward. In that case, they will be subject to heavier penalties as prescribed in point b, Clause 1, Article 10 of the Law on Administrative Violations, 2012 (amended and supplemented in 2020).

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