In the process of using invoices when selling goods or services, there are many common mistakes that businesses and sellers often make, the following phapluatdoanhnghiep.vn will mention some violations of regulations. Regulations on using invoices when selling goods or services:
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Acts of violations on issuing invoices:
– Making a notice of issuance with insufficient contents according to regulations discovered by a tax agency and having a written notice to the organization or individual for adjustment but the organization or individual has not yet adjusted it but has been made up. orders delivered to customers. In case of having extenuating circumstances, the fine at the minimum of the fine bracket is VND 2,000,000.
– Do not post up Invoice Issuance Notice as prescribed.
The posting of Invoice Issuance Notices complies with instructions of the Ministry of Finance’s Circular on invoices for selling goods and providing services.
In case of having extenuating circumstances, the fine at the minimum of the fine bracket is VND 2,000,000.
– For the act of not making an invoice issuance notice before an invoice is put into use:
+ If an organization or individual proves that he / she has sent an invoice issuance notice to the tax agency before the invoice is put into use but the tax authority fails to receive it due to loss, the organization or individual shall not be handled. punish.
+ A fine of VND 6,000,000 for failing to make a notice of invoice issuance before the invoice is put into use if these invoices are associated with the arising economic operation that has been declared and paid tax according to regulations. specified.
+ A fine of from VND 6,000,000 to VND 18,000,000 shall be imposed for failing to make a Notice of invoice issuance before an invoice is put into use if these invoices are associated with arising economic operations but not yet arrived tax period. The seller must commit to declare and pay taxes on invoices made in this case.
Where the seller has committed acts of violations specified at Points a, b and c of this Clause and has complied with the sanctioning decision, the purchaser may use invoices to declare, deduct and calculate them into expenses. according to the law.
Violations against regulations on use of invoices when selling goods or services:
– Do not make all required contents on the invoice as prescribed, except for cases where the invoice does not necessarily contain all the contents as guided by the Ministry of Finance:
+ Caution for acts of failing to set up all compulsory contents as prescribed, except for cases where invoices do not necessarily contain all contents as guided by the Ministry of Finance, if these contents are not affecting the determination of tax obligations and having extenuating circumstances.
In case an organization or individual has issued an invoice and has not made all compulsory contents as prescribed but discovered by themselves and issued a new invoice to adjust and supplement the compulsory contents as prescribed, it will not be handled. punish.
+ A fine of from VND 200,000 to VND 1,000,000 shall be imposed for failing to make sufficient compulsory contents as prescribed, except for cases where invoices do not necessarily have to complete all contents as guided by the Ministry of Finance. .
+ A fine of from VND 2,000,000 to VND 4,000,000 shall be imposed for failing to cancel or destroy improperly issued invoices which have not been issued but are no longer valid as prescribed.
The destruction of invoices of organizations and individuals shall comply with the guidance in the Circular of the Ministry of Finance regarding invoices for selling goods and providing services.
– Invoicing not at the right time:
+ Caution if the invoicing at the wrong time does not lead to delayed tax obligations and there are extenuating circumstances. In case there is no extenuating circumstance, the fine will be at the minimum of the penalty frame.
For example: Company C delivers goods to customers on March 1, 2014 (based on Company C’s delivery bills), but on March 3, 2014, Company C will issue invoices to deliver to customers. line. The making of the above invoice is not the right time but Company C has declared and paid tax in the tax period of March 2014, so Company C is fined at VND 4,000,000 (due to the absence of extenuating circumstances). light).
+ A fine of between VND 4,000,000 and 8,000,000 for other acts of making invoices at the right time as prescribed.
– Invoicing in no order from small to large numbers as prescribed:
+ Caution if the invoice is made continuously from small numbers to large numbers but different from the book (the book with a larger serial number is used first), organizations and individuals after discovering that it has canceled (not used) The book has a smaller ordinal number.
For example: Company X has many sales establishments. Company X distributes the printed invoice books to sales establishments. Company Y of Company X is entitled to receive 2 invoice books (the first book is from 501 to 550 and the second is from 551 to 600). The Y shop salesman used the second book first (invoices were made continuously from small to large numbers). After using some newly discovered invoices, store Y continues to use the 2nd invoice until the end and cancel (not use) the first book.
+ A fine of between VND 4,000,000 and 8,000,000 for other acts of making invoices out of order from small numbers to large numbers as prescribed.
– The date stated on the invoice issued before the invoice purchase date of the tax agency:
+ Caution if the date written on the invoice has occurred before the date of purchase of invoices of tax agencies but organizations and individuals have declared and paid tax on the tax declaration period exactly on the date written on invoices.
For example: Contractor A purchases invoices printed by Tax Department B on April 1, 2014 but when making invoices for delivering to customers, contractor A records the invoice date as March 28, 2014. Contractor A has declared and paid tax on the invoice mentioned above in the tax declaration period of March 2014, then contractor A will be sanctioned with a warning.
+ A fine of between VND 4,000,000 and 8,000,000 for other acts of writing the date on the invoice made before the date of buying invoices from tax agencies.
+ Making an invoice but not delivering to the buyer, unless the invoice clearly states that the buyer does not get an invoice or an invoice is made according to the list;
+ Do not make a list or do not issue an aggregate invoice in accordance with the law on invoices for selling goods and providing services;
+ Making the wrong type of invoice in accordance with the law on invoices for selling goods and providing services and having delivered to the buyer or declared tax.
Caution if the wrong type of invoice prescribed and delivered to the buyer or declared tax, the seller and the buyer discovered the wrong type of invoice and re-issued the correct type of invoice as prescribed before Tax authorities shall announce inspection and examination decisions and do not affect the determination of tax obligations
A fine of between VND 4,000,000 and VND 8,000,000 shall be imposed on other acts of making false invoices in accordance with regulations.
– Do not issue invoices when selling goods or services with a payment value of VND 200,000 or more to buyers as prescribed. Along with a fine of between VND 10,000,000 and VND 20,000,000, acts of business organizations or individuals must make invoices delivered to buyers.
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