Circular No. 93/2010/TT-BTC guides the determination of administrative violations in the financial sector, including smuggling, commercial fraud, and counterfeit goods.

CIRCULAR

Guidelines for identifying administrative violations in the financial sector that constitute smuggling, commercial fraud, and counterfeit goods

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Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 97/2007/NĐ-CP dated June 7, 2007 of the Government on handling administrative violations and enforcing administrative decisions in the customs sector, and Decree No. 18/2009/NĐ-CP dated February 18, 2009 of the Government amending and supplementing certain articles of Decree No. 97/2007/NĐ-CP dated June 7, 2007;

Pursuant to Decree No. 98/2007/NĐ-CP dated June 7, 2007 of the Government on handling violations of tax laws and enforcing tax administrative decisions;

Pursuant to Decree No. 185/2004/NĐ-CP dated November 4, 2004 of the Government on imposing administrative penalties for violations in the accounting sector;

Pursuant to Decree No. 169/2004/NĐ-CP dated September 22, 2004 of the Government on imposing administrative penalties for violations in the pricing sector;

Pursuant to Decree No. 107/2008/NĐ-CP dated September 22, 2008 on imposing administrative penalties for speculative activities, hoarding, excessive price increases, disseminating false information, smuggling, and commercial fraud;

Pursuant to Decree No. 41/2009/NĐ-CP dated May 5, 2009 of the Government on imposing administrative penalties for violations in the insurance business sector;

Pursuant to Decree No. 89/2002/NĐ-CP dated November 7, 2002 of the Government on printing, issuing, using, and managing invoices;

After receiving comments from the Ministry of Industry and Trade (Central Steering Committee 127), the Ministry of Finance provides guidelines for identifying administrative violations in the financial sector that constitute smuggling, commercial fraud, and counterfeit goods as follows:

Article 1. Scope and Applicability

Article 1: This Circular applies to forces with functions to combat smuggling, commercial fraud, and counterfeit goods in the financial sector.

Article 2: Activities to combat smuggling, commercial fraud, and counterfeit goods of the entities specified in Clause 1 of this Article shall be supported financially from the revenue from handling administrative violations according to Circular No. 59/2008/TT-BTC dated July 4, 2008 of the Ministry of Finance guiding the management and use of revenue from handling violations of law in the anti-smuggling, commercial fraud, and counterfeit goods sectors, and Circular No. 51/2010/TT-BTC dated April 14, 2010 amending and supplementing Circular No. 59/2008/TT-BTC.

Article 2: Smuggling and commercial fraud acts in the customs sector.

Smuggling and commercial fraud acts in the customs sector are administrative violations prescribed in Decree No. 97/2007/NĐ-CP dated June 7, 2007 of the Government on handling administrative violations and enforcing administrative decisions in the customs sector, and Decree No. 18/2009/NĐ-CP dated February 18, 2009 of the Government amending and supplementing certain articles of Decree No. 97/2007/NĐ-CP dated June 7, 2007, including:

1. Not declaring or declaring inaccurately compared to reality regarding the name of goods, type, quantity, weight, quality, value, origin, commodity code, tariff rate for exported and imported goods.

2. Falsely declaring the name of goods, quantity, weight, value of exported goods.

3. Establishing and declaring inaccurately various contents in the final tax settlement declaration, liquidation declaration, exemption tax declaration, tax reduction and exemption examination declaration, refund declaration, non-payment declaration.

4. Not declaring or declaring inaccurately compared to the provisions of the law regarding foreign currency, Vietnamese currency in cash, gold carried when exiting or entering the country.

5. Not presenting goods still under post-clearance inspection as required by the customs authority.

6. Not providing documents, materials, electronic data related to exported and imported goods, means of transport exiting or entering the country when requested by the customs authority according to the law.

7. Swapping goods already inspected by customs with goods not yet inspected by customs.

8. Counterfeiting customs seals, documents belonging to the customs file to export or import goods without being a criminal offense.

9. Moving means of transport carrying goods in transit, transshipment, transfer port, transfer border gate not along the prescribed route, location, border gate, time or registered in the customs file without a valid reason.

10. Arbitrarily breaking customs seals.

11. Arbitrarily changing packaging, labels of goods under customs supervision.

12. Not preserving the original condition of goods under customs supervision or goods entrusted for storage according to the law awaiting completion of clearance procedures.

13. Arbitrarily consuming goods under customs supervision.

14. Arbitrarily consuming means of transport registered for circulation abroad temporarily entering Vietnam.

15. Arbitrarily consuming goods entrusted for storage awaiting completion of clearance procedures according to the law.

16. Accepting, buying, selling, transporting exported or imported goods without valid documents within the customs operation area.

17. Illegally transporting goods across borders without being a criminal offense.

18. Unloading goods at a destination port different from that stated in the cargo manifest or transport document without a valid reason.

19. Arbitrarily loading, unloading, transferring, transshipping, or cutting off wagons of exported, imported, or transited goods on means of transport under customs inspection and supervision.

20. Disposing of, destroying, or discarding goods to evade customs inspection, supervision, and control.

21. Using illegal or inaccurate documents, materials to declare taxes; arbitrarily erasing, altering documents leading to underpayment of taxes due or overpayment of tax exemptions, refunds, or non-payment.

22. Declaring incorrectly the commodity code, tariff rate for goods whose codes and rates were determined in previous imports, resulting in underpayment of taxes due.

23. Violating regulations on managing goods in duty-free zones.

24. Processing export procedures but not exporting processed products or products produced from imported raw materials.

25. Exaggerating the actual exported goods' type, quantity, weight of processed products or products produced from imported raw materials with fraudulent tax amounting to VND 50,000,000 or more without being a criminal offense.

26. Exporting processed products or products produced from imported raw materials inconsistent with the imported raw materials; importing processed products from abroad inconsistent with the exported raw materials.

27. Changing the purpose of use of goods that have been determined to be exempt from tax, duty-free, or subject to duty-free review without declaring taxes.

28. Not declaring or incorrectly declaring imported goods from a free trade zone into domestic territory.

29. Declaring taxes beyond the prescribed deadline when changing the purpose of use of goods that have been determined to be exempt from tax, duty-free, or subject to duty-free review.

30. Not recording in accounting books revenues and expenditures related to determining the amount of tax payable.

31. Increasing declared consumption quotas for processing materials for export, imported materials for production of exported goods without supplementary declaration before the customs authority discovers it.

32. Selling duty-free goods to non-designated recipients.

33. Intentional acts of not declaring or incorrectly declaring other information about the name, type, quantity, weight, quality, value, tariff rate, origin of exported or imported goods to evade taxes.

34. Violations regarding tax payment, specifically: delayed tax payment, incorrect tax declaration leading to higher refunds than stipulated.

35. Exporting, importing goods contrary to regulations on border residents' commodity exchange, importing humanitarian aid goods, exporting, importing gift items, movable assets, goods of persons exiting or entering the country.

36. Transiting, transshipping goods; exiting, entering, transiting transport vehicles not in accordance with the content of the permit issued by the competent authority or required to have a permit but lacking such permit.

37. Exporting, importing goods not in accordance with the content recorded in the permit.

38. Temporarily importing for re-export, temporarily exporting for re-import of goods required to have a permit but lacking such permit.

39. Failing to re-export, re-import goods, transport vehicles within the prescribed time limit or the registered period with the customs authority.

40. Exporting, importing goods prohibited from temporary export, import.

41. Exporting, importing goods prohibited from export, import.

42. Bringing counterfeit origin goods into the territory of Vietnam.

43. Exporting counterfeit origin goods.

44. Importing goods required to have a permit but unable to present the permit within thirty days from the date the goods arrive at the port.

45. Exporting goods without the required permit.

46. Exporting, importing goods not meeting the technical conditions stipulated by law.

47. Exporting, importing goods without the required product label as stipulated by law.

48. Changing the purpose of use of goods that are raw materials, components, spare parts, machinery, equipment for processing; temporarily imported for re-export, temporarily exported for re-imported goods prohibited from export, import or subject to conditional export, import without permission from the competent state authority.

49. Failing to maintain records of export, import, stock-out, stock-in of goods as required by law.

50. Not declaring or incorrectly declaring the name, type, quantity, weight of goods brought into bonded warehouses, duty-free warehouses from abroad; goods taken out of bonded warehouses, duty-free warehouses to foreign countries.

51. Bringing goods into bonded warehouses that are not allowed to be stored there according to regulations.

52. Illegally disposing of goods stored in bonded warehouses, duty-free warehouses.

53. Destroying goods stored in bonded warehouses, duty-free warehouses not in accordance with legal regulations.

Article 3. Acts of commercial fraud in the tax, fee, and charge domain.

Acts of commercial fraud in the tax domain are administrative violations stipulated in Decree No. 98/2007/NĐ-CP dated June 7, 2007 of the Government on handling violations of tax laws and enforcing administrative decisions on taxes, including:

1. Preparing tax declaration files with missing or incorrect entries on the invoice itemization for goods and services purchased and sold or on other documents related to tax obligations.

2. Preparing tax declaration files with missing or incorrect entries on invoices, economic contracts, and other documents related to tax obligations.

3. Preparing tax declaration files with missing or incorrect entries on tax declaration forms and final tax settlement declarations.

4. Providing inaccurate information, documents, and accounting books related to determining tax obligations according to the notification of the tax authority beyond the deadline required by the tax authority.

5. Providing incomplete or inaccurate information, documents, and accounting books related to determining tax obligations within the tax declaration period; account numbers and account balances for deposit accounts to competent authorities upon request.

6. Not providing complete and accurate entries and data related to tax obligations that must be registered according to prescribed regulations, discovered but not reducing the obligation to the state budget.

7. Providing incomplete or inaccurate information, documents related to deposit accounts at banks, credit organizations, and State Treasury within three working days from the date the tax authority requests.

8. Providing inaccurate information, documents, and accounting books related to determining tax obligations according to the request of competent authorities during tax inspection and audit at the taxpayer's premises.

9. Not providing legal invoices and documents of the consignment within twelve hours from the time the competent authority discovers the violation.

10. Not providing legal invoices and documents of the consignment twenty-four hours from the time the competent authority discovers the violation but has not yet issued a penalty decision.

11. Not declaring or incorrectly declaring leading to a reduction in the amount of tax payable or an increase in the amount of tax refunded.

12. Using illegal invoices and documents to record the value of purchased goods and services to reduce the amount of tax payable or increase the amount of tax refunded, exempted tax, or reduced tax.

13. Preparing procedures and files for destroying materials and goods not in accordance with reality to reduce the amount of tax payable or increase the amount of tax refunded, exempted, or reduced.

14. Issuing sales invoices with incorrect quantities and values to declare lower taxes than actual.

15. Not recording in accounting books revenues and expenditures related to determining the amount of tax payable.

16. Not issuing invoices when selling goods and services or recording the value on sales invoices lower than the actual payment value of sold goods and services and discovered after the tax declaration filing deadline.

17. Using tax-exempt goods (including goods not subject to tax) not in accordance with the specified purpose without declaring tax.

18. Altering or erasing accounting documents and books to reduce the amount of tax payable or increase the amount of tax refunded, exempted tax, or reduced tax.

19. Destroying accounting documents and books to reduce the amount of tax payable or increase the amount of tax refunded, exempted, or reduced.

20. Using illegal invoices, documents, and materials in cases to determine the incorrect amount of tax payable or tax refunded.

Article 4. Acts of commercial fraud in the field of pricing.

Acts of commercial fraud in the field of pricing are administrative violations prescribed in Decree No. 169/2004/NĐ-CP dated September 22, 2004 of the Government on administrative penalties for violations in the field of pricing and Decree No. 107/2008/NĐ-CP dated September 22, 2008 on administrative penalties for speculative acts, stockpiling goods, excessive price increases, disseminating false information, smuggling, and commercial fraud, including:

1. Buying, selling goods, or providing services at prices different from those temporarily agreed upon in price negotiations or prices already established by competent authorities.

2. Buying, selling goods, or providing services at prices different from specific prices, price ranges, or price limits decided by competent authorities.

3. Establishing asset, goods, or service pricing schemes that do not comply with pricing regulations set by competent authorities.

4. Failing to declare prices of goods or services to competent state management authorities as required.

5. Failing to register prices of goods or services with competent state management authorities as required.

6. Failing to display prices of goods or services at retail stores, counters, transaction points, or sales locations.

7. Displaying prices incorrectly or unclearly, causing confusion for customers.

8. Failing to display foreign exchange buying and selling rates or gold buying and selling prices at trading locations.

9. Displaying foreign exchange buying and selling rates or gold buying and selling prices but in a form or content that is unclear, causing confusion for customers.

10. Displaying prices of goods or services in foreign currency or collecting payment in foreign currency without permission.

11. Increasing the selling price of goods or service fees by 20% or more compared to declared or registered prices with competent state management authorities for improper gain.

12. Failing to report or reporting inaccurately, incompletely, or untimely data related to production costs, circulation costs, or monopoly goods prices as required by competent state management authorities.

13. Agreeing among organizations or individuals to fix prices, control prices, or change selling prices of goods or service prices to limit competition, infringing upon the legitimate interests of other producing or trading organizations or individuals or consumers.

14. Agreeing among organizations or individuals to create shortages of goods by limiting production, distribution, transportation, sale of goods, or provision of services; destroying or damaging goods, infringing upon the legitimate interests of other producing or trading organizations or individuals or consumers.

15. Agreeing among organizations or individuals to implement post-sale conditions for purchasing or selling goods or providing services affecting prices of goods or service prices, infringing upon the legitimate interests of other producing or trading organizations or individuals or consumers.

16. Agreeing among organizations or individuals to change purchase or sale prices of goods or services to eliminate or force other businesses to affiliate with them or become their branches, infringing upon the legitimate interests of other producing or trading organizations or individuals or consumers.

17. Taking advantage of natural disasters, enemy actions, or abnormal events to speculate and increase prices or force prices.

18. Appraising prices improperly for personal gain, causing damage to customers.

19. Conducting appraisals when lacking the necessary qualifications to conduct appraisals as prescribed by law.

20. Failing to apply or applying incorrectly appropriate appraisal methods for the assets being appraised.

Article 5. Commercial fraud acts in the accounting field.

Commercial fraud acts in the accounting field are administrative violations prescribed in Decree No. 185/2004/NĐ-CP dated November 4, 2004 of the Government on penalties for administrative violations in the accounting field, including:

1. Erasing, altering accounting vouchers.

2. Forgery, false declaration of accounting vouchers.

3. Preparing accounting vouchers with different contents among multiple copies when required to prepare such vouchers for a single economic or financial transaction.

4. Destroying or intentionally damaging accounting vouchers.

5. Not preparing accounting vouchers when an economic or financial transaction occurs.

6. Intentionally preparing multiple accounting vouchers for a single economic or financial transaction.

7. Signing accounting vouchers without authority or without authorization.

8. Agreeing or compelling others to forge or falsely declare accounting vouchers.

9. Maintaining accounting ledgers that do not fully comply with prescribed contents, such as lacking required signatures, failing to number pages, or not affixing cross-stamps between ledger pages.

10. Violating regulations on recording ledgers, such as overlapping entries, skipping lines; not crossing out unused portions of ledger pages; not performing total summing up at the end of a ledger page, and not transferring the total from the previous ledger page to the next.

11. Information and data recorded in the current year's accounting ledger do not continue from the previous year's ledger or the ledger does not record continuously from its opening to closing.

12. Failing to close accounting ledgers as required by accounting laws.

13. Opening accounting ledgers outside the official system of ledgers of the entity.

14. Agreeing or compelling others to forge accounting ledgers.

15. Recording ledgers that do not fully comply with prescribed main contents.

16. Lack of accounting vouchers to substantiate information and data recorded in ledgers or ledger data do not match accounting vouchers.

17. Opening accounting ledgers outside the official system of ledgers of the entity.

18. Forging accounting ledgers.

19. Intentionally excluding assets of the entity or related entities from accounting ledgers.

20. Destroying accounting ledgers prematurely or intentionally damaging them.

21. Recording accounts contrary to the prescribed content of accounting accounts.

22. Modifying the content or method of recording of accounting accounts issued by the Ministry of Finance or adding new accounting accounts in the primary accounting account system without approval from the Ministry of Finance.

23. Destroying accounting documents before the expiration of their retention period as prescribed.

24. Preparing and presenting financial statements incorrectly, unclearly, or inconsistently as prescribed.

25. Publicizing financial statements that do not fully comply with prescribed contents.

26. Agreeing or compelling others to forge financial statements or falsely declare figures on financial statements.

27. Intentionally providing, confirming false accounting information or figures.

28. Failing to implement procedures to recover lost or destroyed accounting documents.

29. Destroying accounting documents without establishing a destruction committee, not following prescribed methods, and not preparing a destruction record as required.

30. Failing to prepare a consolidated report on inventory results as prescribed.

31. Failing to determine the cause of discrepancies, reflect discrepancies and the resolution of discrepancies between actual inventory figures and ledger figures in ledgers.

32. Forging financial statements or falsely declaring figures on financial statements.

33. Publicizing false information or figures in financial statements.

34. Preparing financial statements that do not correspond to ledger figures and accounting vouchers.

Article 6. Commercial fraud acts in the insurance field.

Commercial fraud acts in the insurance field are administrative violations prescribed in Decree No. 41/2009/NĐ-CP dated May 5, 2009 of the Government on penalties for administrative violations in the insurance business, including:

1. Acts of altering, falsifying, or forging documents in applications for permits, branch establishment files, representative office files; altering licenses for establishment and operation or Representative Office Establishment Licenses.

2. Failing to publish in five consecutive daily central and local newspapers where the headquarters of the insurance company is located, one of the following contents:

- Name, address of the headquarters, branches, representative offices of the insurance company;

- Content, scope, and duration of operations;

- Registered capital and contributed registered capital;

- Legal representative's name;

- License number and date of issuance of the license for establishment and operation;

- Insurance and insurance brokerage businesses permitted to operate.

3. Failing to announce, announcing late, or announcing falsely one of the following activities and changes approved by the Ministry of Finance:

- Name of enterprise;

- Registered capital;

- Establishing or ceasing operations of branches, representative offices;

- Headquarters location, branch locations, representative office locations;

- Content, scope, and duration of operations;

- Transferring shares or contributions representing 10% or more of the registered capital;

- Chairman of the Board of Directors, General Director (Director);

- Splitting, merging, consolidating, dissolving, converting business form.

4. Failing to announce contents stipulated in the Representative Office Establishment License.

5. Operating insurance, insurance brokerage, reinsurance without a License for Establishment and Operation.

6. Continuing operations or conducting business when the License for Establishment and Operation or Representative Office Establishment License has been revoked or suspended partially or entirely for a certain period.

7. Continuing operations when the License for Establishment and Operation or Representative Office Establishment License has expired.

8. Failing to establish or establishing incomplete rules, terms, and premium calculation for insurance products.

9. Failing to separate reserves and distribute annual surplus of policyholder funds.

10. Changing the name, main office location, Branch, Representative Office of an insurance company or insurance intermediary company without the written approval of the Ministry of Finance.

11. Modifying one of the following contents without the written approval of the Ministry of Finance:

- The charter capital amount;

- The content, scope, and duration of operations.

12. Modifying one of the following contents without the written approval of the Ministry of Finance:

- Establishing or ceasing operations of branches, representative offices;

- Transferring shares or contributions representing 10% or more of the charter capital.

13. Accepting reinsurance for risks that have already been reinsured; transferring all liability under an insurance contract to another insurance company.

14. The reinsurer is not included in the list of companies intended to be reinsured.

15. Ceding reinsurance to an overseas reinsurer that has not been rated at least "BBB" by Standard & Poor's, "B++" by A.M. Best, "Baa" by Moody’s, or equivalent ratings from the most recent fiscal year compared to the time of entering into the reinsurance contract.

16. Conducting the transfer of insurance contracts without fully satisfying the conditions for transfer as stipulated in Article 75 of the Insurance Business Law.

17. Conducting the transfer of insurance contracts without fully complying with the procedures for transfer as stipulated in Article 76 of the Insurance Business Law.

18. Delaying compensation to customers beyond the time limit prescribed by law.

19. Colluding with the beneficiary of insurance benefits to settle insurance claims or pay insurance money contrary to the law.

20. Providing false information or advertising about the content, scope of activities, and insurance conditions.

21. Engaging in promotional activities that constitute unfair competition as provided by law.

22. Providing information that affects the rights and legitimate interests of other insurance companies.

23. Agreeing on restrictions that harm the interests of insurance buyers.

24. Soliciting customers through various forms of obstruction, inducement, bribery, or threats against employees or customers of other insurance companies, insurance agents, or insurance intermediaries.

25. Not being transparent and clear in sales practices, leading customers to misunderstand products and services provided by the company.

26. Discriminating between insured objects of the same risk level regarding insurance conditions and insurance premiums.

27. Not conducting bidding for purchasing or selling insurance between the insurance company and the principal investor holding 20% or more of the charter capital of the insurance company or co-insuring with other insurance companies.

28. Illegally interfering with the right of insurance buyers to choose an insurance company or insurance intermediary.

29. Using influence to require, prevent, or compel subordinate units or related parties to participate in insurance at a specific insurance company in any form.

30. Product and service introduction materials of the company are unclear, difficult to understand, and contain misleading information.

31. Sales illustration materials are unclear, incomplete, and inaccurate, failing to help customers make appropriate choices.

32. Sales illustration materials of the company do not clearly distinguish between guaranteed and non-guaranteed benefits; do not inform customers of the total amount of non-guaranteed benefits they may receive under different insurance contracts.

33. Not reviewing annually the assumptions used in sales illustrations; not updating sales illustrations if the assumptions are no longer suitable for reality.

34. Product and service introduction materials, sales illustration materials contain information about insurance benefits that contradict approved rules, terms, and conditions.

35. Not providing full information related to insurance contracts; not explaining insurance conditions and terms to insurance buyers when concluding insurance contracts.

36. Not informing insurance buyers of their contract status as required by law.

37. Violating regulations on implementing insurance products under investment-linked insurance business.

38. Life insurance companies not adhering to rules, terms, and rates approved by the Ministry of Finance.

39. Life insurance companies amending or supplementing rules, terms, and rates without the written consent of the Ministry of Finance.

40. Paying insurance commissions higher than the prescribed rate, to incorrect recipients, or for inappropriate business types as stipulated by law.

41. Non-life insurance companies engaged in mandatory insurance not adhering to rules, terms, and rates issued by the Ministry of Finance.

42. Non-life insurance companies engaged in mandatory insurance not separating the compulsory fire and explosion insurance portion in bundled insurance contracts as required.

43. Obstructing insurance buyers from providing information related to insurance contracts or inciting insurance buyers not to disclose details related to insurance contracts.

44. Promoting customers through illegal promises of additional benefits to induce them to enter into insurance contracts.

45. Inciting insurance buyers to cancel existing insurance contracts to purchase new ones.

46. Advising customers to buy insurance from an insurance company with less competitive terms and conditions than those of other insurance companies to obtain higher brokerage commissions.

47. Advising or introducing insurance buyers to life insurance rules and terms not yet approved by the Ministry of Finance; rules and terms for compulsory insurance not conforming to those issued by the Ministry of Finance or not complying with Clause 4 of Article 20 of Decree 45/2007/NĐ-CP dated March 27, 2007 detailing certain provisions of the Insurance Business Law.

48. An insurance agent simultaneously acting as an agent for another insurance company without the written consent of the current insurance company they represent.

49. Providing false information or advertisements about the content and scope of operations of insurance companies, conditions and terms of insurance that harm the legitimate rights and interests of the insurance buyer.

50. Obstructing the insurance buyer from providing information related to the insurance contract or inciting the insurance buyer not to declare details related to the insurance contract.

51. Competing for customers through forms of obstruction, solicitation, bribery, or threats against customers of other insurance companies, insurance agents, or insurance brokers.

52. Promising to reduce insurance premiums, refund insurance premiums, or other benefits that the insurance company has not committed to with the customer.

53. Changing the name, nationality, or address of an insurance company, foreign insurance intermediary company, or the representative office's name without complying with legal regulations.

54. Changing the location of the representative office headquarters without notifying the Ministry of Finance in writing.

The representative office of a foreign insurance company or foreign insurance intermediary company changes the content of its activities without obtaining written approval from the Ministry of Finance.

Article 7. Acts of commercial fraud in printing, issuing, using, and managing invoices.

Acts of commercial fraud in printing, issuing, using, and managing invoices are administrative violations stipulated in Decree No. 89/2002/NĐ-CP dated November 7, 2002, of the Government on the printing, issuance, use, and management of invoices, including:

1. Printing invoices with duplicate serial numbers; self-printing invoices without registration and permission from the competent authority.

2. Not issuing invoices or issuing invoices not in accordance with regulations when selling goods or services; using blank invoices.

3. Issuing invoices with discrepancies between the parts of each invoice number.

4. Using counterfeit invoices; expired invoices; invoices from other businesses and other illegal invoices, vouchers, and documents that are not allowed to be used according to regulations.

5. Accepting or purchasing invoices not in accordance with regulations or arbitrarily giving or selling invoices.

Article 8. Implementation clause

This Circular takes effect 45 days from the date of issuance. Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for study and resolution./.