At Article 4 , Decree No. 109/2013/ND-CP dated September 24, 2013 of the Government prescribing the sanctioning of administrative violations in the field of price, charges, fees and invoices, regulates :

1. The statute of limitation for sanctioning administrative violations in the field of invoices shall be one year, in the field of charge and fee shall be two years.

2. For administrative violations on invoices causing tax fraud, late payment of tax, failing to declare tax obligations, statute of limitation for sanctioning shall be applied in accordance with the law on tax.