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.
Scope of application
Taxpayer
Key points
- 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)
🌐 Social impact of this document
- 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.
❓ Frequently asked questions
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).
Full text
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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