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    Freight with no invoice how much?

    Goods on the way of transport must have invoices, unless otherwise provided for by law. So for the case required to have, when transporting goods without invoices how much penalty?

    1. Is the invoice required to transport goods?

    Circular 39/2014 / TT-BTC guides the creation and invoicing of business organizations and individuals when selling goods and services, accordingly, when selling goods, the seller must prepare and deliver goods a purchase order for the purchaser with a value of VND 200,000 or more and a goods with a value of under VND 200,000 when the buyer requests to make and deliver an invoice.

    From the above provisions can be seen, when transporting goods on the road for the above cases, there must be invoices. If goods are transported on the road without legal invoices or documents when the competent agencies examine and detect them, they shall be handled according to the provisions of law.

    Note: For goods with a value of less than VND 200,000, there must be a list of retail sale of goods. At the end of each day, the business establishment issues a value-added invoice or sales invoice recording the amount of goods sold or services provided on the day shown on the total line of the list, sign and keep the consignment. For buyers, the other ventures rotate as prescribed.

    2.The sanctioning level when transporting goods without invoices

    According to the provisions of Clause 5, Article 44 of Decree 109/2013 / ND-CP, goods transported on roads without legal invoices or documents when competent agencies inspect and detect violations are outside. The sanctioning of administrative violations on invoices under the provisions of this Decree, taxpayers are also sanctioned acts of tax evasion according to the provisions of the Tax Administration Law and guiding documents.

    2.1. Sanctioning administrative violations on invoices

    In case of transporting goods without invoices, one of the specific acts of sanction is prescribed as follows:

    • Failure to issue an invoice when selling goods or services with a payment value of VND 200,000 or more to a buyer as prescribed, a fine of between VND 10,000,000 and VND 20,000,000. Along with being sanctioned, business organizations and individuals must issue invoices to the buyers. (Point b, Clause 4, Article 38 of Decree 109/2013 / ND-CP).
    • Failure to issue a consolidated invoice in accordance with the law on goods sale invoices shall be subject to a fine of from VND 4,000,000 to VND 8,000,000 (Clause 4, Article 3 of Decree 49/2016 / ND-CP).

    2.2. Penalties for tax evasion

    The sanctioning for tax evasion is specified in Article 13 of Circular 166/2013 / TT-BTC. Accordingly, if the taxpayer acts not to issue an invoice when selling goods, he / she will be handled as follows:

    Firstly, the main sanctions:

    • A fine equal to the evaded tax or the fraudulent tax amount is imposed on the first-time tax violator (except for cases of sanction for acts of false declaration resulting in insufficient tax in Clause 1, Article 12 of this Circular). or a second violation involving two or more extenuating circumstances;
    • A fine of 1.5 times the evaded tax amount for taxpayers in the following cases: first-time violations, aggravating circumstances or second-time violations, involving one extenuating circumstance;
    • A fine of 2 times on the evaded tax amount is imposed on taxpayers in the following cases: a second violation without a mitigating circumstance or a third violation and a mitigating circumstance;
    • A fine of 2.5 times the evaded tax amount for taxpayers in the following cases: a second-time violation involving one aggravating circumstance or a third-time violation without extenuating circumstances;
    • A fine of 3 times the evaded tax amount for taxpayers in the following cases: a violation involving two or more aggravating circumstances or a third violation involving aggravating circumstances or a violation of for the fourth time onwards.

    Secondly, additional sanctions:

    In addition to the fine, the violator is also forced to apply remedial measures to pay the evaded or fraudulent tax amount into the state budget.

    The amount of evaded or fraudulent tax is the tax payable to the state budget as prescribed by law that the taxpayer is detected and identified in a written record of examination and inspection.