Dispatch No. 2560/TCT-CS ON 19th JULY, 2012 BY THE GENERAL DEPARTMENT OF TAX GUIDELINES SOME CONTENTS IN THE PROCESS OF IMPLEMENTATION OF THE DECREE 51/2010/NĐ-CP AND CIRCULAR 153/2010/TT-BTC
1 / Under the circumstances organizations and individuals that sell goods and services (except the tax authorities issue bill) submit reports on the use of the invoice 10 days after the expiration date shall be subject to a fine at the minimum level of the fine bracket prescribed in Clause 3, Article 33 Decree 51/2010/NĐ-CP.
2 / Under the circumstances, seller who makes the invoice delivers to the customer over a period of 10 days before sending the notice to issue invoices; in case of having payment invoices and the seller fully declare output VAT in the declaration VAT form, the seller shall be fined in accordance with paragraph 2 of Article 32 Decree 51/2010/NĐ-CP.
3 / Under the circumstances, the enterprise does not cancel the overdue receipts which are bought from tax agencies and do not use this bill to set up and deliver to the customer, when the tax agency is considering sanctioning according to the penalties frame specified in Clause 2 Article 31 Decree 51/2010/NĐ-CP.
