According to a warning from the General Department of Taxation, illegally buying and selling invoices for the purpose of deducting input VAT, reducing tax liability, legalizing floating goods… is an illegal act, depending on the law. The nature and extent of the violation may result in administrative sanctions or criminal prosecution. If it reaches the level of criminal prosecution, it will be handled for the crime of illegal printing, distribution, and trading. single.
Administrative sanctions and criminal sanctions for these acts are specifically stipulated as follows:
1. Administrative sanctions on invoices are carried out according to relevant regulations in Decree No. 125/2020/ND-CPstatus2 (amended and supplemented in Decree No. 102/2021/ND-CP).
In particular, the act of giving or selling invoices will be punished according to Article 22 with a fine from 15 million to 45 million VND and forced to destroy the invoice and return the illegally obtained profits.
For acts of illegal use of invoices, illegal use of invoices will be punished according to Article 4, Article 28 with a fine from 20 million to 50 million VND and forced destruction of used invoices.
For the act of using illegal invoices to account for the value of purchased goods and services, reducing the amount of tax payable or increasing the amount of tax exempted, reduced, or refunded, but when the tax authority inspects and checks, Upon investigation, if the buyer can prove that the violation belongs to the seller and the buyer has fully accounted for it according to regulations, he or she will be punished according to Article 16 with a fine of 20% of the under-declared tax amount or tax amount. has been refunded higher than prescribed, and at the same time forced to pay full tax deficiency, refunded tax amount higher than prescribed and late tax payment interest; forced to re-adjust the deductible input VAT amount carried forward to the next period (if any).
For illegal use of invoices; Illegally using invoices to declare taxes to reduce the amount of tax payable or increase the amount of tax exempted, reduced, or refunded is determined to be tax evasion but is not serious enough to be prosecuted for criminal liability. according to Article 17 with a fine of 1 to 3 times the amount of tax evaded, depending on the nature and severity of the violation (the fine gradually increases according to the aggravating circumstances of the violation); At the same time, forced to pay the full amount of tax evaded, forced to readjust the deductible input VAT amount on tax records (if any).
2. Regarding criminal proceedings
In case the act of using illegal invoices constitutes the crime of tax evasion, it will be criminally handled according to Article 200 of the 2015 Penal Code (amended in 2017), in which, if it is an individual, it will be tried with 3 frames. The main penalty is a fine from 100 million VND to 4.5 billion VND or a term of imprisonment from 03 months to 7 years. Offenders may also be fined from 20 million to 100 million VND, banned from holding certain positions, practicing certain professions or doing certain jobs for 01 to 05 years or having part or all of their assets confiscated. If it is a commercial legal entity, it will be tried with 4 main penalty ranges: Fine from 300 million VND to 10 billion VND; or suspend operations for a period of 06 months to 03 years or suspend operations permanently. Commercial legal entities may also be fined from 50 million to 200 million VND, banned from doing business, banned from operating in certain fields or banned from raising capital from 01 year to 03 years.
In case the act of illegally buying or selling invoices constitutes the crime of illegally buying and selling invoices, one will be prosecuted and tried for the crime of illegally printing, issuing, buying and selling invoices according to Article 203 of the 2015 Penal Code. (amended in 2017), in which, if an individual is tried, there are 2 main penalty frames: a fine from 50 million to 500 million VND or non-custodial reform for up to 03 years or imprisonment from 06 months to 05 years. Offenders may also be fined from 10 million to 50 million VND, banned from holding positions, practicing certain professions or doing certain jobs for 01 to 05 years. If it is a commercial legal entity, it will be tried with two main penalty ranges: Fine from 100 million VND to 1 billion VND; or permanently suspend operations. Commercial legal entities may also be fined from 50 million to 200 million VND, banned from doing business, banned from operating in certain fields from 01 year to 03 years or banned from raising capital from 01 year to 03 years. Source: LuatVietnam.NET
