Uni 28-11-2013 - Guidance on administration violation penalty of invoices

According to official letter No.3789/TCT-CS:

• As regulations of Decree No.51/2010/NĐ-CP, buyers’ behaviors  of losing invoices (2^nd copy) will be fined from 1,000,000 VND to 5,000,000 VND (clause 1 article 34), not regulated about the lost invoice.
• As regulations of Decree No.109/2013/NĐ-CP, behaviors of preparing invoices to hand over to customers before submitting Notification of invoice issuance to tax authority will be fined as follows:

• Penalty level from 6,000,000 VND to 18,000,000 VND for behaviors of non-preparation of notification of invoice issuance before the invoices are used if these invoices associated with the generated economic operations which have been declared, paid tax as regulations (clause 2 article 37)
• Penalty level from 20,000,000 VND to 50,000,000 VND for behaviors of using illegal invoices (except for these invoices associated with the generated economic operations which have been declared, paid tax as regulations) (clause 5 article 38)