At Article 35, 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. A fine of between VND 2,000,000 and VND 4,000,000 for acts of failing to destroy expired invoices.

2. A fine of between VND 6,000,000 and VND 8,000,000 for acts of failing to declare the loss of bought invoices not yet made out.

3. A fine of between VND 20,000,000 and VND 50,000,000 for acts of giving away or selling bought invoices not yet made out.

4. Remedial measures: Organizations, individuals that violate Clause 1 and Clause 3 of this Article must destroy expired bought invoices; bought invoices not yet made out.