Decision No. 2538/QD-BTC of the Ministry of Finance amends Point 5.3 Section I Part B of Circular No. 61/2007/TT-BTC, changing the provisions on penalties for violations of tax laws related to the provision of legitimate invoices and documents for consignment shipments.
Đối tượng áp dụng
Taxpayer
Các điểm cốt lõi
- Taxpayer → fails to provide legitimate invoices and documents for consignment shipments within twelve hours → shall be subject to a fine of VND 1,100,000 (Article 1)
- Taxpayer → fails to provide legitimate invoices and documents for consignment shipments within more than twelve but not exceeding twenty-four hours → shall be subject to a fine of VND 1,650,000 (Article 1)
- Taxpayer → fails to provide legitimate invoices and documents for consignment shipments after twenty-four hours → shall be subject to a fine of VND 3,000,000 (Article 1)
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reduces financial burden on taxpayers when providing invoices and documents within the prescribed time limit.
- Negative impact: May lead to violations of tax laws due to insufficient provision of invoices and documents.
❓ Câu hỏi thường gặp
What amount of fine will a taxpayer be subject to if they fail to provide legitimate invoices and documents within twelve hours?
The taxpayer shall be subject to a fine of VND 1,100,000 (Article 1).
If a taxpayer fails to provide legitimate invoices and documents within more than twelve but not exceeding twenty-four hours, how much will they be fined?
The taxpayer shall be subject to a fine of VND 1,650,000 (Article 1).
If a taxpayer fails to provide legitimate invoices and documents after twenty-four hours, what penalty will they face?
The taxpayer shall be subject to a fine of VND 3,000,000 (Article 1).
When does this decision take effect?
This decision takes effect from the date of issuance (Article 2).
Toàn văn
Pursuant to …;
Regarding the correction of Circular No. 61/2007/TT-BTC dated June 14, 2007 of the Ministry of Financeguiding the implementation of handling violations of tax laws
_________________
THE MINISTER OF FINANCE
Pursuant to the Law on Legislative Regulatory Documents issued on November 12, 1996; the Law Amending and Supplementing Certain Articles of the Law on Legislative Regulatory Documents issued on December 16, 2002;
Pursuant to Government Decree No. 104/2004/ND-CP dated March 23, 2004 on the Official Gazette of the Socialist Republic of Vietnam; Government Decree No. 161/2005/ND-CP dated December 27, 2005;
Pursuant to Government Decree No. 77/2003/ND-CP dated July 1, 2003 stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Based on the proposal of the Director General of the General Department of Taxation.
DECISION:
Article 1. Corrects Point 5.3 Section I Part B of Circular No. 61/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of handling violations of tax laws as follows:
- As originally printed:
"a) A fine of VND 1,100,000 if the taxpayer provides a legitimate invoice or document for the consignment within 12 hours, ...
b) A fine of VND 1,650,000 if the taxpayer provides a legitimate invoice or document for the consignment within 12 to 24 hours, ...
c) A fine of VND 3,000,000 if the taxpayer provides a legitimate invoice or document for the consignment after 24 hours, ..."
- Now amended to read:
"a) A fine of VND 1,100,000 if the taxpayer cannot provide a legitimate invoice or document for the consignment within 12 hours, ...
b) A fine of VND 1,650,000 if the taxpayer cannot provide a legitimate invoice or document for the consignment within 12 to 24 hours, ...
c) A fine of VND 3,000,000 if the taxpayer cannot provide a legitimate invoice or document for the consignment after 24 hours, ..."
Article 2. This Decision takes effect from the date of signature.
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