When did Decree 125/2020/ND-CP become effective?

Pursuant to Article 44, Decree 125/2020/ND-CP:

1. This Decree shall take effect from December 5, 2020.

2. If any taxpayer using e-invoices under the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019, and other legislative documents providing guidance on the implementation of this Law by July 1, 2022, commit violations against laws on e-invoices, they shall be sanctioned as per this Decree.

3. From the effective date of this Decree, regulations laid down in the following Decrees and Circulars shall be abolished:

a) Chapter I and III of the Government’s Decree No. 129/2013/ND-CP dated October 16, 2013, prescribing administrative penalties for tax-related violations and enforcement of tax-related administrative decisions;

b) Clause 2 of Article 4 in Chapter 1, 4 and Article 44 of Chapter 5 in the Government’s Decree No. 109/2013/ND-CP dated September 24, 2013, prescribing penalties for administrative violations in the management of prices, fees, charges, and invoices;

c) Article 3 in the Government’s Decree No. 49/2016/ND-CP dated May 27, 2016, amending and supplementing certain articles of the Decree No. 109/2013/ND-CP;

d) Circular No. 166/2013/TT-BTC dated November 15, 2013, Circular No. 10/2014/TT-BTC dated January 17, 2014, and Circular No.176/2016/TT-BTC dated October 31, 2016, of the Ministry of Finance.

4. The term “invoice” exists in such fields as Name, Bases for Promulgation, Chapter 1, point b of clause 2 of Article 41, clause 2 of Article 45; the phrase “in the invoice sector is 01 year” in point 1 of Article 4 in the Government’s Decree No. 109/2013/ND-CP dated September 24, 2013, prescribing penalties for administrative violations in the management of prices, fees, charges, and invoices, shall be removed.

5. The term “invoice” exists in such fields as Name, Bases for Promulgation; clauses 2 and 3 of Article 4; the phrase “suspension of the right to internally print out invoices, the right to create e-invoices; suspension of printing of invoices”, “cancellation of invoices; implementation of the statutory procedures for issuance of invoices” in clause 1 of Article 1 in the Government’s Decree No. 49/2016/ND-CP dated May 27, 2016, amending and supplementing certain articles of the Government’s Decree No. 109/2013/ND-CP dated September 24, 2013, prescribing penalties for administrative violations in the management of prices, fees, charges, and invoices, shall be removed.

6. Regulations regarding the imposition of administrative penalties that have not yet been set forth herein shall be enforced under laws on handling administrative violations.

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