Do the People’s Committees have the rights to impose penalties on tax, invoice-related violations?

Depending on the level, the chairpersons of the People’s Committees have the rights to impose penalties on tax and invoice-related administrative violations as stipulated in Article 33, Decree 125/2020/ND-CP of the Government:

1. The Chairman/Chairwoman of the district-level People’s Committee shall be accorded the following authority:

a) Imposing penalties in the form of cautions;

b) Imposing the fine of up to VND 50,000,000 for the acts prescribed in Article 10, 11, 12, 13, 14, 15 and 19 of Chapter II and Chapter III herein;

c) Enforcing the temporary suspension of the invoice printing business as a penalty for the acts prescribed in Article 21 herein;

d) Applying remedies stipulated in Article 10, 11, 12, 13, 14, 15 and 19 of Chapter II and III herein.

2. The Chairman/Chairwoman of the provincial-level People’s Committee shall be accorded the following authority:

a) Imposing penalties in the form of cautions;

b) Imposing the fine of up to VND 100,000,000 for the acts prescribed in Chapter III herein;

c) Imposing the fine of up to VND 200,000,000 for the acts prescribed in Article 10, 11, 12, 13, 14, 15 and 19 of Chapter II herein;

d) Enforcing the temporary suspension of the invoice printing business as a penalty for the acts prescribed in Article 21 herein;

dd) Applying remedies stipulated in Article 10, 11, 12, 13, 14, 15 and 19 of Chapter II and III herein.
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