At Article 38, 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 200.000 and VND 1,000,000 for acts of failing to fully fill in compulsory contents when making out invoices except the cases that invoices do not need to fully fill in sufficient contents under the guidelines of the Finance Ministry.

2. A fine of between VND 2,000,000 and VND 4,000,000 for acts of not destroying invoices or destroying invoices which are not yet made out or no longer valid in contravention of regulations.

3. A fine of between VND 4,000,000 and VND 8,000,000 for the following acts:

a/ Making out invoices without complying with regulations on the time as stipulated by the law on invoices for selling goods and providing services.

b/ Making out invoices with serial numbers not in ascending order.

c) Date written in the made-out invoices before the date of buying invoice of tax agency

d) Making out invoices but not handle them to buyers, except the cases that it specifies clearly in the invoice that buyer shall not take the invoice or invoices are made out according to the list.

dd) Failing to make out general invoices as stipulated under the law on invoices for selling goods and providing services.

e) Making out false invoices according to the regulations on invoices for selling goods and providing services and already handling them to buyer or declare tax.

4. A fine of between VND 10,000,000 and 20,000,000 for the following acts:

a) Losing issued invoices but not yet made out or made out (copies to be handed to buyers) but buyer has not received invoice, except for the loss, due to the natural disasters, fire. Invoice is lost, fired or damaged, except the copy handed to buyer; it shall be sanctioned in accordance with the accounting law if it is within the time of reserve.

b) Failing to make out invoices when selling goods, services valued at over VND 200.000 for buyers. At the same time, business organizations or individuals shall make out and hand invoices to buyers.

5. A fine of between VND 20,000,000 and 50,000,000 for acts of using unlawful invoices, except the case specified in Clause 2 of Article 37 under this Decree) and acts of using unlawful invoices.

6. Remedial measures: Organizations and individuals that violate regulations under Clause 2 of this Article must destroy invoices issued but not yet made out, and no longer valid.