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Regulation mode invoices, vouchers for freight

09/28/2016
GUIDELINES REGULATION BILL REGIME AND VOUCHERS FOR GOODS IN ROAD TRANSPORT (Guidelines are applied as at 11.18.2015)
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Regulation mode invoices, vouchers for freight

I. TRANSPORT OF IMPORTED GOODS IMPORTED FROM GATE TO INLAND
Invoices, vouchers comes included: Customs declaration
Specific legal basis: Article 4 of Joint Circular No. 64/2015 / BTC-BCT TTLT-BCA-MOD with effect from 01/7/2015.
 
II. IMPORTED GOODS CIRCULATION IN THE DOMESTIC MARKET
1) invoices and documents accompanying the goods

2) The duration of the invoice, voucher at the time of inspection authorities
Legal basis: Paragraph 1 of Article 3
3) The form of the bill, valid documents: the original (except for copies is specified).
4) Goods imported production facilities and business while imports during transport if they fail to present invoices, vouchers valid at the time of inspection, shall be considered as smuggled goods.
Legal basis: Paragraph 1, Article 6
5) Guidelines specified handle administrative violations:
- No bills, vouchers: be handled according to Decree 185/2013 / ND-CP of November 15, 2013 of the Government on sanctioning of administrative violations in commercial activities, manufacturing, trade counterfeit goods, prohibited goods and consumer protection;
- No receipts or vouchers but incomplete as prescribed by fire, loss, fire damage, tearing and production facilities, the business was declared the procedures as prescribed, and proven origin, origin of goods: be handled according to Decree 109/2013 / ND-CP of September 24, 2013 of the Government on sanctioning of administrative violations in the field of management of prices, fees and charges, bill;
6) Other provisions
- Regulation stamping imported: For imported goods are goods of state regulations to stamp imports, apart from the invoices, vouchers applicable to each specific case, the imported goods this stamp must be affixed on goods imported goods according to regulations.
Legal basis: Paragraph 6 of Article 4 of Joint Circular No. 64/2015
- Regulation of Vietnamese stamps accessories: Goods imported into Vietnam which is not shown on the label or not fully express the mandatory contents in Vietnamese, they do not violate the regulations on labeling, but organizations additional workers have supplementary labels in Vietnamese before being put into circulation (provided that the goods must have the original label as prescribed).
Legal basis: Paragraph 6 of Article 3 of Decree No. 89/2006 / ND-CP.
- Other papers: For imported goods on the list of conditional imports outside the bills and vouchers prescribed for imported goods also must be accompanied by the documents prescribed by the competent bodies rights.
Legal basis: Paragraph 7 of Article 4 Joint Circular No. 64/2015

III. ORIGINAL PRODUCTS VIETNAM
1) invoices and documents accompanying the goods

2) Invoices, valid documents: original
3) Guidance Regulation administrative sanctions
Legal basis: Paragraph 1 of Article 11 of Decree No. 98/2007 / ND-CP of the Government dated 07/06/2007 as follows:
"3. Violating the regime of invoices and vouchers for goods transported shall be penalized as follows:
a) A fine of 200,000 to 2,000,000 for the case does not provide invoices, legal documents of the consignments shipped within 12 hours from the time of the competent authorities check, detect violations;
b) A fine of between VND 300,000 and 3,000,000 for the case does not provide invoices, legal documents of the shipments for a period of over 12 hours to 24 hours from the time of the agency competent to examine and detect violations;
c) A fine of 1,000,000 to 5,000,000 for the case does not provide invoices, legal documents of the shipment after 24 hours from the time of the competent authorities check, detecting violations, but no decision on punishment.
Cases, provide invoices and vouchers after tax authorities have issued decisions to sanction or not provide invoices or documents after the deadline specified in this point shall be sanctioned for tax evasion, but if they can supply proof of tax payment for shipments within the time limit for settling complaints, only a fine at the rate specified at this point without being fined for tax evasion. "

(Source Reference: moj.gov.vn)

 
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