Official 1800/tct-cs dated 24 December 05, 2012 of the General Department of Taxation about the sanction with illegal bill
Answer Document No. 75/CT-AC dated 12/01/2012 about sanctions on the use of illegal bill and the bill which is suspended using , the General Department of Taxation has the following opinions :
In case the company which has tax debts and is applied measures to suspend the use of invoices by tax authorities , bills were used at the time when they were suspended associated with economic transactions arising (real purchase and sale of goods, provision of services, with full payment vouchers in accordance with, worth over 20 million bill payment through banks), the company is sanctioned under the provisions of Clause 7, Article 33 behavioral of 51/2010/NĐ-CP by Decree illegal billing (A fine of between VND 12,000,000 and 60,000,000).
