Decision No. 31/2001/QÐ-BTC on amending and supplementing the management and usage regime of sales invoices

Pursuant to …;

DECISION NO. 31/2001/QD-BTC OF THE MINISTER OF FINANCE ON APRIL 13, 2001, AMENDING AND SUPPLEMENTING THE REGIME FOR MANAGEMENT AND USE OF SALES INVOICES

THE MINISTER OF FINANCE

Pursuant to Decree No. 178-CP dated October 28, 1994 of the Government on the functions, tasks, and organizational structure of the Ministry of Finance;
Pursuant to the Law on Value Added Tax and the Law on Corporate Income Tax dated May 22, 1997.
Pursuant to Decree No. 22/CP dated April 17, 1996 of the Government on administrative penalties in the field of taxation;
Pursuant to Decree No. 49/1999/NĐ-CP dated July 8, 1999 of the Government on administrative penalties in the field of accounting;
Based on the proposal of the Director General of the General Department of Taxation.

Pursuant to …;

Article 1: Amending and supplementing the regime for issuance, management, and use of sales invoices issued together with Decision No. 885/1998/QD-BTC dated July 16, 1998 of the Minister of Finance as follows:

Replacing the content of Point 3, Article 20 as follows:

Organizations and individuals entrusted with the management and use of invoices shall be subject to fines ranging from VND 500,000 to VND 3,000,000 if they lose invoices; if there are aggravating circumstances, they shall be fined up to VND 5,000,000 according to Clause 1, Article 6 and Clause 1, Article 12 of Decree No. 49/1999/NĐ-CP dated July 8, 1999 of the Government on administrative penalties in the field of accounting. The fines are specified as follows:

- For each copy 2 (Copy given to customers) of lost invoices (Invoices issued by the Ministry of Finance, self-printed invoices of enterprises), a fine of VND 500,000 shall be imposed.

- For each other copy of lost invoices (Retention copy, internal payment copy...), a fine of VND 200,000 shall be imposed.

- If a large number of invoices are lost, with aggravating circumstances, a fine of up to VND 5,000,000 shall be imposed.

When the amount of administrative penalty for losing invoices exceeds the authority stipulated by the Tax Revenue Office, the case file must be transferred to the Provincial Tax Department for handling, but there must be a written request specifying the type of penalty and the amount of the fine.

- For violations stipulated in this Article, if they lead to tax evasion, they must be handled according to current regulations on taxes and administrative penalties in the field of taxation.

The authority to impose administrative penalties of the Director of the Provincial Tax Department, the Director of the District Tax Office under the direct jurisdiction of the Central Government, and the Director of the County Tax Office for organizations and individuals who lose invoices and violate the regime for management and use of invoices shall be implemented according to Article 19, 20 of the Law on Value Added Tax; Article 24, 25 of the Law on Corporate Income Tax, Article 18 of the Law on Special Consumption Tax, Article 27 of the Law on Agricultural Land Use Tax; Article 7 of Decree No. 22/CP dated April 17, 1996 of the Government on administrative penalties in the field of taxation.

Article 2: This Decision takes effect fifteen days after the date of signature. All previous regulations and guidance contrary to this Decision are abolished.