What is included in the reports of tax and invoice-related administrative violations?

Pursuant to Article 36, Decree 125/2020/ND-CP, the authority to issue tax or invoice-related violation reports and the content included in the reports are stipulated as follows:

1. Authority to issue tax or invoice-related administrative violation reports

If the persons accorded the sanctioning authority that are prescribed in Articles 32, 33, and 34 herein or persons performing official duties of state administrative agencies detect any tax or invoice-related administrative violations, they shall have the authority to issue tax or invoice-related administrative violation reports.

2. Issuance of tax or invoice-related administrative violation reports

a) The issuance of tax or invoice-related administrative violation reports must conform to regulations laid down in laws on handling of administrative violations.

In case where a tax inspection or examination report clearly points out administrative violations, this report shall serve as the tax or invoice-related administrative violation report as provided in clause 1 of Article 108 in the Law on Tax Administration.

b) Issuance of electronic reports

If any taxpayer defers filing their tax registration application package, changing tax registration information, submitting their tax return or tax finalization documentation by electronic means, within not more than a working day after the date of the tax authority’s electronically sending the acknowledgment of receipt of the tax registration application package or application documentation for change in tax registration information or the notice of acceptance of the tax return or the tax finalization documentation, the tax authority shall issue 01 copy of the electronic tax or invoice-related administrative violation report to the violating taxpayer through the portal of the General Department of Taxation, even including the case in which a taxpayer submits multiple sets of tax documentation.

Electronic tax or invoice-related administrative violation reports issued in conformity with the requirements concerning electronic transactions performed in the tax sector shall serve as a basis for the tax authority’s issuance of administrative penalty charge decisions.

An electronic violation report must specify the reporting date (day, month, year), location; full name, title of the report maker; digital signature of the report maker; full name, address, TIN, 9-digit or 12-digit ID card number of the violating person or name, address, TIN of the violating entity; hour, date (day, month, year) of commission of the violation; description of act of administrative violation; rights and time limit for giving explanation about the violator’s act; receiving and handling authority. Signature of the violating entity or person affixed to an electronic violation report shall be optional.

Tax authorities shall be responsible for setting up information technology systems to match the demands for preparation and delivery of electronic administrative violation reports. Once information technology systems meet requirements for preparation and delivery of electronic administrative violation reports for acts of violation against regulations on other tax or invoicing procedures, the Minister of Finance shall determine the issuance and delivery of electronic administrative violation reports.

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