Currently, in participating in tax and invoice activities, there are often unfortunate mistakes that can lead to businesses being fined for these acts. Through today’s article, Pham Consult will introduce to you the violations that should be avoided to avoid penalties for taxes and invoices.

In order to avoid tax and invoice penalties, businesses should note a number of prohibited acts as prescribed in Article 6 of the Law on Tax Administration No. 38/2019/QH13 and Clause 2, Article 5 of Decree 123/2020/ ND-CP has been approved by the Tax Department of Ho Chi Minh City. General HCM includes:

  1. Prohibited acts in tax administration (see point 1, Section I attached to this Notice)

  2. Prohibited acts in the field of invoices and vouchers (see attached point 2, Section I)

  3. Concepts of legal invoices and vouchers; fake invoices and vouchers (see point 3, Section I)

  4. Acts of using illegal invoices and documents (see point 4, Section I)

  5. Acts of illegal use of invoices and vouchers (see point 5, Section I)

  6. Acts of violating regulations on making invoices when selling goods and services (see Point 6, Section I)

  7. Violations against regulations on transferring e-invoice data (see point 7, Section I)

  8. Responsibilities of sellers and buyers when performing goods and services purchase and sale transactions related to invoices (see attached Section II).

  9. Measures to reduce risks related to illegal use of invoices (see Section III).

According to the Tax Department, in order to minimize the risk of tax and invoice penalties, when buying goods and services (directly or online), businesses only receive goods, declare input VAT and charge them into expenses. reasonable for e-invoices made by the seller who have posted full information about the headquarters, MST and are consistent with the information on the order.

In addition, businesses must regularly access the e-invoice system on the tax authority’s web portal ( and the “Lookup invoice” mobile App of the General Department of Taxation to look up, check invoices of goods and services purchased and sold to check the validity of invoices and promptly detect illegal invoices.


Thus, the above article is the violation that should be avoided in order not to be penalized when participating in tax and invoice activities. If you still have questions that need to be answered, please contact Pham Consult!




Leave a Reply

Your email address will not be published. Required fields are marked *

WhatsApp chat