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