What are the transitional provisions of Decree 125/2020/ND-CP?
Pursuant to Article 45, Decree 125/2020/ND-CP, transitional provisions are stipulated as follows:
1. Applying regulations laid down in Chapter XV of the Law No. 38/2019/QH14 dated June 13, 2019; Government’s Decree No. 129/2013/ND-CP dated October 16, 2013, prescribing tax-related administrative penalties and enforcement of tax-related administrative decisions; Government’s Decree No. 109/2013/ND-CP dated September 24, 2013, prescribing penalties for administrative violations arising in the management of prices, fees, charges and invoices, and Government’s Decree No. 49/2016/ND-CP dated May 27, 2016, amending and supplementing several articles of the Decree No. 109/2013/ND-CP, to tax or invoice-related administrative violations taking place from July 1, 2020 to the date prior to the effective date of this Decree.
If any tax or invoice-related administrative violation is committed before the effective date of this Decree, but completed from the effective date of this Decree, regulations laid down the legislative document regarding administrative penalties for tax or invoice-related violations that take effect at the time of commission of such violation must be applied.
2. Regulations on penalties laid down in Chapter I, II and III herein, and regulations on postponement or exemption of enforcement of penalty charge decisions for the benefits of persons or entities committing tax or invoice-related administrative violations, shall be applied to any act happening before the effective date of this Decree and then discovered or currently taken into consideration.
3. If the person or entity committing any tax or invoice-related administrative violation already sanctioned before the effective date of this Decree continues to file their complaint or claim against the settlement of such violation, their complaint or claim shall be handled under the provisions of laws on handling of tax or invoice-related administrative violations and other relevant legislative regulations in force as of the date of commission of such violation.
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