THE MINISTRY OF FINANCE
Circular No. 10/2014/TT-BTC dated January 17, 2014 of the Ministry of Finance guiding the administrative violations sanction on invoices
Pursuant to Law No. 15/2012/QH13 dated June 20, 2012 on the Handling of Administrative Violations;
Pursuant to the Law No.78/2006/QH11 dated November 29, 2006 on Tax Administration and the Law on amendment and supplementation of a number of articles of the Law No. 21/2012/QH13 dated November 20, 2012 on Tax Administration;
Pursuant to Decree No.81/2013/ND-CP dated July 19, 2013 of the Government, detailing a number of articles and measures to implement the Law on Handling of Administrative Violations;
Pursuant to Decree No.51/2010/ND-CP dated May 14, 2010 of the Government stipulating invoices for goods sales and service provision;
Pursuant to Decree No.109/2013/ND-CP dated September 24, 2013 of the Government stipulating the handling of administrative violations in the field of price management, charges, fees and invoices;
Pursuant to Decree No.118/2008/ND-CP dated November 27, 2008 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the Director General of the General Department of Taxation,
The Minister of Finance guides the implementation of the sanction of administrative violations on invoices as follows:
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Circular details acts of administrative violations of invoices, forms and rates of sanctions, remedial measures for every single act of administrative violation on invoice as regulated under Decree No.109/ND-CP dated September 24, 2013 of the Government stipulating the sanction of administrative violations in the field of management on prices, charges, fees and invoices.
Article 2. Subjects of application
This Circular applies to the following subjects:
1. Organizations and individuals that have acts of administrative violations in the field of invoices.
2. Organizations and individuals that have competence in sanction of administrative violations of invoices in accordance with legal provisions.
3. Other relevant organizations and individuals.
Article 3. Principals and forms of administrative violations sanction on invoices
1. All administrative violations on invoices are detected, timely prevented and must be strictly handled. All consequences of the administrative violations of invoices caused must be overcome in compliance with legal provisions.
2. The handling of administrative violations on invoices will be conducted quickly, timely, publicly, frankly, unprejudiced, complied with competence, ensured the fairness and complied with legal provisions.
