The Government has just issued Decree 125/2020 / ND-CP stipulating the sanctioning of administrative violations of tax and invoices. Accordingly, no decision to sanction administrative violations of tax or invoice will be issued in the following cases:
- In the cases of not sanctioning administrative violations of tax and invoices specified in Article 9 of Decree 125/2020;
- The subjects of tax or invoice administrative violations cannot be identified;
- The statute of limitations for sanctioning as prescribed in Article 8 of Decree 125/2020 has expired or the time limit for issuing a sanctioning decision in accordance with the law on handling of administrative violations;
- Violating individual is dead or missing; the violating organization has been dissolved or went bankrupt during the time of considering and issuing the sanctioning decision, except for the case specified at Point c, Clause 4, Article 41 of Decree 125/2020;
- Grounds for identifying dead or missing individuals; organizations that are dissolved or go bankrupt according to the provisions of Clause 2, Article 41 of Decree 125/2020;
- Transfer records of violations with criminal signs for criminal prosecution
