Crime of Illegally Printing, Issuing, or Trading Invoices and Receipts for Payments to the State Budget
Article 203 of the Criminal Code 2015 provides as follows:
1. Any person who illegally prints, issues, or trades invoices or receipts for payments to the State budget in blank form numbering from 50 to under 100, or invoices or receipts already filled in numbering from 10 to under 30, or who earns an illegal profit of from VND 30,000,000 to under VND 100,000,000, shall be subject to a fine of between VND 50,000,000 and VND 200,000,000, non-custodial reform for up to 03 years, or imprisonment for between 06 months and 03 years.
2. Committing the offence in any of the following circumstances shall be subject to a fine of between VND 200,000,000 and VND 500,000,000, or imprisonment for between 01 year and 05 years:
a) The offence is committed in an organized manner;
b) The offence is committed in a professional manner;
c) The offender abuses his/her position or power;
d) The invoices or receipts in blank form number 100 or more, or invoices or receipts already filled in number 30 or more;
đ) The offender earns an illegal profit of VND 100,000,000 or more;
e) The offence causes damage to the State budget of VND 100,000,000 or more;
g) The offence is committed in a dangerous recidivism case.
3. The offender may also be subject to a fine of between VND 10,000,000 and VND 50,000,000, prohibition from holding certain positions, or prohibition from practicing certain occupations or performing certain jobs for between 01 year and 05 years.
4. A commercial legal person committing this offence shall be penalized as follows:
a) If the offence falls under Clause 1 of this Article, the commercial legal person shall be subject to a fine of between VND 100,000,000 and VND 500,000,000;
b) If the offence falls under Clause 2 of this Article, the commercial legal person shall be subject to a fine of between VND 500,000,000 and VND 1,000,000,000;
c) If the offence falls under any of the circumstances specified at Points a, b, d, đ, e, and g, Clause 2 of this Article, the commercial legal person shall be permanently suspended from operation;
d) In addition, the commercial legal person may also be subject to a fine of between VND 50,000,000 and VND 200,000,000, prohibition from doing business or operating in certain fields for between 01 year and 03 years, or prohibition from raising capital for between 01 year and 03 years.
Legal Grounds:
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Article 203 of the Criminal Code 2015;
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Point (k), Clause 2, Article 2 of the Law Amending and Supplementing the Criminal Code 2017.
