In which case should the enterprise explain about the tax or invoice-related administrative violations?

Explanation about tax or invoice-related administrative violations must conform to regulations laid down in laws on handling of administrative violations. Pursuant to Article 37, Decree 125/2020/ND-CP, the cases requiring explanations about tax or invoice-related administrative violations include:

a) Tax or invoice-related administrative violations that are detected through tax inspections or examinations or cases requiring electronic administrative violation reports to be issued;

b) Administrative violations prescribed in Article 16, 17 and 18; clause 3 of Article 20; clause 7 of Article 21; Article 22 and 28 herein.

As an established company in the field of tax and legal consulting, Vinasc hopes to adequately inform our customers to help them mitigate the risk during operation in Vietnam. Should there be any further concern, please contact Vinasc’s Customer Care department for timely support.