Crime of illegally buying and selling invoices under Vietnam law

Currently, I am working for a private enterprise based in Hanoi, I was asked by my boss to buy invoices from outside to use as reasonable expenses for the company. So about the mattet “Crime of illegally buying and selling invoices under Vietnam law” Let’s find out with LSX in the article below.

Legal grounds

• Penal Code 2015 amended and supplemented in 2017

What is illegal use of invoices?

In your case, the other invoices are those you bought without actual transactions, so according to the provisions of Article 23 of Circular 39/2014/TT-BTC guiding the implementation of Decree No. 51/2010/ ND-CP and Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government on sales and service provision invoices provide for the illegal use of invoices, specifically as follows:

The act of illegally buying and selling invoices only constitutes a crime in the following cases:

Ingot form from 50 numbers to less than 100 numbers

Invoices and vouchers with content from 10 numbers to less than 30 numbers

Gaining illicit profits from VND 30,000,000 to under VND 100,000,000.

The following acts of using invoices and documents are considered illegal acts of using invoices and documents:

– Fake invoices and vouchers;

– Invoices and vouchers that are not valid or expired;

– Invoices are stopped from being used during the period of being coerced by the measure of stopping using invoices, except for cases where they are allowed to be used according to the notices of tax authorities;

– Electronic invoices are not registered with tax authorities;

– E-invoices without tax authority’s code in case of using e-invoices with tax authority’s code;

– Invoices for purchase of goods and services with a date on the invoice from the date the tax authority determines that the seller does not operate at the business address registered with the competent state agency;

– Invoices and vouchers for purchase of goods and services with a date made on the invoice or voucher prior to the date that the invoice maker or voucher is determined to be inactive at the business address registered with the competent state agency. the right or there has not been a notice from the tax authority that the invoice and document maker does not operate at the business address registered with the competent authority but the tax authority or the police or other relevant authorities Others have concluded that invoices and documents are not legal.

(Currently Circular 39/2014/TT-BTC dated March 31, 2014 stipulating the illegal use of invoices is the use of fake invoices, invoices that have not been used, have expired) .

Buying and selling red invoices includes what behaviors?

According to the provisions of Point c, Clause 3, Article 2 of Joint Circular 10/2013/TTLT-BTP-BCA-TANDTC-VKSNDTC-BTC on illegal trading of invoices and receipts for state budget payment, including the following acts: The following:

– Purchase and sale of invoices without content or with incomplete or inaccurate content as prescribed;

– Purchase and sale of invoices with the contents stated, but without accompanying goods or services;

– Buying and selling fake invoices, invalid invoices, expired invoices, invoices from other business and service establishments to legalize purchased goods or services. to customers when selling goods and services;

– Buying, selling and using invoices with differences in the value of goods and services between copies of the invoice.

Crime of illegally buying and selling invoices under Vietnam law

In order for the act of buying and selling red invoices to constitute the crime of illegally trading in invoices specified in Article 203 of the Penal Code 2015 (amended in 2017), the act of buying and selling red invoices must fall into one of the following categories: the following cases:

– Ingot form from 50 numbers to less than 100 numbers;

– Invoices and vouchers with contents from 10 numbers to less than 30 numbers;

– Gaining illicit profits from VND 30 million to under VND 100 million.

Specifically, according to the 2015 Penal Code (amended in 2017), the level of punishment for individuals and organizations that commit the crime of illegally buying and selling invoices is as follows:

*For individuals:

– A fine of between VND 50 – 200 million, non-custodial reform for up to 3 years or a prison term of between 6 months and 3 years in case of illegal trading in billet bills from 50 numbers to less than 100 numbers or invoices, vouchers with contents from 10 to less than 30 numbers or illegally earning from 30,000,000 VND to under 100,000,000 VND.

– A fine of between VND 200,000,000 and 500,000,000 or a prison term of between 1 and 5 years if the crime is committed in one of the following cases:

+ Organized;

+ Be of a professional nature;

+ Abuse of positions and powers;

+ Invoices and vouchers in billet form with 100 numbers or more or invoices and vouchers with content of 30 numbers or more;

+ Gaining illicit profits of VND 100,000,000 or more;

+ Causing damage to the state budget of VND 100,000,000 or more;

+ Dangerous recidivism.

The offenders may also be subject to a fine of between VND 10,000,000 and 50,000,000, a ban from holding certain posts, practicing certain professions or doing certain jobs for one to five years.

* For commercial legal entities

– A fine ranging from VND 100,000,000 to VND 500,000,000 shall be imposed on commercial legal entities illegally trading invoices in billet form from 50 numbers to less than 100 numbers or invoices and vouchers with contents from 10 numbers to less than 30 numbers. amount or gain illicit profits from VND 30,000,000 to under VND 100,000,000.

– A fine ranging from VND 500,000,000 to VND 1,000,000,000 shall be imposed if committing the crime in one of the following cases:

+ Organized;

+ Be of a professional nature;

+ Abuse of positions and powers;

+ Invoices and vouchers in billet form with 100 numbers or more or invoices and vouchers with content of 30 numbers or more;

+ Gaining illicit profits of VND 100,000,000 or more;

+ Causing damage to the state budget of VND 100,000,000 or more;

+ Dangerous recidivism.

– Permanently suspend operations if committing crimes in the cases specified in Article 79 of the 2015 Penal Code (amended in 2017).

Commercial legal entities may also be subject to a fine of from VND 50,000,000 to VND 200,000,000, a ban from doing business, from operating in certain fields for 1 to 3 years, or from raising capital for 1 year. up to 3 years.

Thus, according to regulations, individuals and commercial legal entities are not allowed to buy and sell red invoices in any form. Violations will be handled in accordance with current law.

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Please see more

• Guidance to cancel e-invoices issued in Vietnam
• Do individual business households need input invoices in Vietnam?
• How to look up e-invoices with the tax authority’s code in Vietnam

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