CIRCULAR NO.10/2014/TT-BTC DATED 17 JANUARY 2014 OF MOF IN GUIDANCE OF ACCOUNTING ADMINISTRATION VIOLATION PENALTY
Pursuant to point a clause 3 article 11 Circular No.10/2014/TT-BTC in guidance of penalty for wrong time of invoice preparation as follows:
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Warning penalty for wrong time of invoice preparation which does not lead to late tax payment and it must attached to the extenuation. In case, there is no extenuation, the minimum penalty will be applied.
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Penalty for wrong time of invoice preparation from 4,000,000 VND to 8,000,000 VND for other behaviors of for wrong time of invoice preparation under current regulations.
