What are the penalties for using illegal invoices and using invoices illegally?

Pursuant to the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019 of the National Assembly ; Pursuant to the Penal Code No. 100/2015/QH13 dated November 27, 2015 of the National Assembly; Pursuant to Decree No. 125/2020/ND-CP dated October 19, 2020 of the Government;

Accordingly, Decree No. 125/2020/ND-CP has devoted 1 chapter (from Article 20 to Article 31) to regulating administrative violations regarding invoices, penalties and remedial measures.

Depending on the circumstances, violations of using illegal invoices or using illegal invoices will be punished according to the act of false declaration leading to a shortage of tax payable or an increase in the amount of tax exempted, reduced, or refunded; or punished for tax evasion; or a fine from VND 20,000,000 to VND 50,000,000 according to regulations.

Illustration photo. Source: Internet

And the tax authority will transfer the case file of violations with signs of crime to prosecute criminal liability for tax evasion with an amount of 100 million VND or more or less than 100 million VND, having been administratively sanctioned for tax evasion or having been convicted of this crime or of one of the crimes specified in a number of articles of the Penal Code, not yet had the criminal record cleared but still committed the violation.

Source: https://baonghean.vn/xu-phat-nhu-the-nao-doi-voi-su-dung-hoa-don-khong-hop-phap-va-su-dung-khong-hop-phap-hoa-don-post279136.html