At Article 37, 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 the following acts:

a/ Making issuance notices with insufficient contents as stipulated;

b/ Failing to post up invoice issuance notices under regulations.

2. A fine of between VND 6,000,000 and VND 18,000,000 for acts of failing to make invoice issuance notices before invoices have been used if these invoices attach with arising economic techniques that already declare and pay tax as stipulated.

3. Remedial measures: Organizations, individuals that violate regulations under this Article must carry out invoice issuance procedures under the regulation.