From 2022, increase the statute of limitations for sanctioning administrative violations on invoices On November 16, 2021, the Government issued Decree 102/2021/ND-CP amending Decrees on sanctioning administrative violations in the field taxes, invoices; custom; insurance business, the lottery business.
Accordingly, the statute of limitations for sanctioning administrative violations on invoices is 02 years (instead of 01 years as currently in Decree 125/2020/ND-CP of the Government).
In addition, adding regulations on administrative sanctions for the act of making invoices that do not fully write the required contents on invoices as prescribed. The fine level for the above act is from 4 million to 8 million dongs for the following acts:
Losing, burning, or damaging invoices that have been issued or purchased by tax authorities but have not yet been made.
Losing, burning or damaging the invoice that has been issued (paid to the customer) during the course of use, the seller has declared and paid tax, and has documents and documents proving the sale and purchase of goods and services. service.
In case the buyer loses, burns, or damages the invoice, there must be a record of the seller and the buyer recording the incident.
Losing, burning, or damaging invoices that have been made but have not yet declared a tax. The parties involved must make a record of the loss, fire, or damage of the invoice. (New versus current content).
Decree 102/2021/ND-CP takes effect from January 1, 2022.