Mức phạt không xuất bóng đá hôm nay trực tiếp đơn khi bán hàng bóng đá hôm nay trực tiếp, cung cấp dịch vụ năm 2025 là bao nhiêu?

What are cases wherea seller is not required to issue an invoice when selling goods or providing services in Vietnam?

Based on Clause 1, Article 4 ofDecree 123/2020/ND-CP, it is stipulated that when selling goods or providing services, đá bóng trực tiếp seller must issue an invoice to deliver to đá bóng trực tiếp buyer (including cases where goods or services are used for promotion, advertising, samples; goods or services are given, gifted, donated, exchanged, or used as a substitute for employee wages, and internal consumption (excluding internally transferred goods to continue đá bóng trực tiếp production process); export of goods in đá bóng trực tiếp forms of lending, borrowing, or returning goods) and must fully record đá bóng trực tiếp contents as specified in Article 10 ofDecree 123/2020/ND-CP. In đá bóng trực tiếp case of using electronic invoices, đá bóng trực tiếp data format of đá bóng trực tiếp tax authority must be according to đá bóng trực tiếp provisions in Article 12 ofDecree 123/2020/ND-CP.

Thus, when selling goods or providing services, đá bóng trực tiếp seller must issue an invoice to deliver to đá bóng trực tiếp buyer, irrespective of đá bóng trực tiếp value of each transaction of selling goods or providing services.đá bóng trực tiếp only exception where it is not required to issue an invoice is for internally transferred goods to continue đá bóng trực tiếp production process.

What is đá bóng trực tiếp penalty for failing to issue invoices when selling goods or providing services in Vietnamin 2025? (Image from đá bóng trực tiếp Internet)

What is đá bóng trực tiếp penalty for failing to issue invoices when selling goods or providing services in Vietnamin 2025?

* Penalty for violations regarding issuing invoices when selling goods or services

Level 01: A fine from 500,000 VND to 1,500,000 VND

This penalty applies to any of đá bóng trực tiếp following acts:

(i) Failure to issue a summary invoice as per legal regulations on invoicing for selling goods or providing services.

(ii) Failure to issue an invoice for goods or services used for promotion, advertising, samples; goods or services given, gifted, donated, exchanged, or used to substitute employee wages, excluding internal transfer goods, internal consumption to continue đá bóng trực tiếp production process.

(According to Clause 2, Article 24 ofDecree 125/2020/ND-CP)

Level 02: A fine from 10,000,000 VND to 20,000,000 VND

This penalty is applied to acts of failing to issue invoices when selling goods or providing services to đá bóng trực tiếp buyer as prescribed, except for what is specified in point (ii).

Note: đá bóng trực tiếp taxpayer is required to take corrective action by issuing an invoice as prescribed when đá bóng trực tiếp buyer requests it.

(According to Clauses 5 and 6, Article 24 ofDecree 125/2020/ND-CP)

In addition, đá bóng trực tiếp penalty level stipulated in Article 24 ofDecree 125/2020/ND-CPis applicable to organizations, and đá bóng trực tiếp penalty for individuals is half of đá bóng trực tiếp monetary penalty imposed on organizations.

* Penalty for tax evasion acts not reaching đá bóng trực tiếp level of criminal liability

According to point c, Clause 1, Article 17 ofDecree 125/2020/ND-CP, acts of failing to issue invoices when selling goods or services, except when đá bóng trực tiếp taxpayer has declared tax for sold goods or services in đá bóng trực tiếp corresponding tax period and is detected by a competent authority and concluded as tax evasion, may be subject to đá bóng trực tiếp following penalties:

- A fine equal to one-time đá bóng trực tiếp tax evaded for taxpayers with at least one mitigating circumstance;

- A fine equal to 1.5 times đá bóng trực tiếp tax evaded for taxpayers without aggravating or mitigating circumstances;

- A fine equal to twice đá bóng trực tiếp tax evaded for taxpayers with one aggravating circumstance;

- A fine equal to 2.5 times đá bóng trực tiếp tax evaded for taxpayers with two aggravating circumstances;

- A fine equal to three times đá bóng trực tiếp tax evaded for taxpayers with three or more aggravating circumstances.

Note: Taxpayers are required to take corrective measures by paying đá bóng trực tiếp fully evaded tax amount into đá bóng trực tiếp state budget.

In cases where tax evasion acts as stipulated in Clauses 1, 2, 3, 4, and 5, Article 17 ofDecree 125/2020/ND-CPhave exceeded đá bóng trực tiếp time limit for punishment, đá bóng trực tiếp taxpayer will not be penalized for tax evasion but must fully pay đá bóng trực tiếp evaded tax amount and late payment interest calculated on đá bóng trực tiếp evaded tax amount into đá bóng trực tiếp state budget as per đá bóng trực tiếp deadline specified in Clause 6, Article 8 ofDecree 125/2020/ND-CP.

At đá bóng trực tiếp same time, đá bóng trực tiếp taxpayer is required to adjust đá bóng trực tiếp loss, đá bóng trực tiếp value-added tax input to be deducted on đá bóng trực tiếp tax declaration (if any) for acts specified in Clauses 1, 2, 3, 4, 5, Article 17 ofDecree 125/2020/ND-CP.

What is đá bóng trực tiếp time limit for imposition of penalty for tax evasion acts not reaching đá bóng trực tiếp level of criminal liability in Vietnam?

According to point b, Clause 2, Article 8 ofDecree 125/2020/ND-CP, đá bóng trực tiếp time limit for imposition of penalty oftax evasion acts not reaching đá bóng trực tiếp level of criminal liability is 05 years from đá bóng trực tiếp violation date.

đá bóng trực tiếp date of tax evasion act (except for đá bóng trực tiếp act at point a, Clause 1, Article 17 ofDecree 125/2020/ND-CP) is đá bóng trực tiếp day following đá bóng trực tiếp last day of đá bóng trực tiếp deadline for submitting đá bóng trực tiếp tax declaration of đá bóng trực tiếp tax period in which đá bóng trực tiếp taxpayer commits tax evasion.