How is illegal trading of invoices prosecuted?
(Baonghean.vn) - I have just been convicted of illegally buying and selling invoices and documents for payment to the State budget with contents from 10 to under 30 numbers, organized, how many years in prison will I be sentenced to?. The issue of concern of Ms. Hoang H. (Nghi Loc, Nghe An).
Answer: According to current regulations, depending on the severity, the act of illegally buying and selling invoices may be subject to administrative sanctions or criminal prosecution. Specifically, Article 203 of the 2015 Penal Code (amended by Point k, Clause 2, Article 2 of the Law on Amendments to the 2017 Penal Code) stipulates the criminal prosecution of individuals and organizations committing the crime of illegally buying and selling invoices as follows:
“1. Anyone who illegally prints, issues, or trades in invoices or documents for payment to the State budget in blank form from 50 to under 100 numbers or invoices or documents with content from 10 to under 30 numbers or illegally gains from VND 30,000,000 to under VND 100,000,000, shall be subject to a fine of VND 50,000,000 to VND 200,000,000, non-custodial reform for up to 03 years or imprisonment from 06 months to 03 years.
2. Committing a crime in one of the following cases shall be subject to a fine of from VND 100,000,000 to VND 500,000,000 or imprisonment from 01 year to 05 years:
- Organized;
- Professional;
- Abuse of position and power;
- Invoices and documents in blank form of 100 numbers or more or invoices and documents with recorded content of 30 numbers or more;
- Illegal profits of VND 100,000,000 or more;
- Causing damage to the State budget of VND 100,000,000 or more;
- Dangerous recidivism.
3. The offender may also be fined from VND 10,000,000 to VND 50,000,000, banned from holding positions, practicing a profession or doing certain jobs from 01 to 05 years".
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Thus, those who illegally buy and sell invoices and documents for payment to the State budget with contents from 10 to under 30 numbers, in an organized manner, shall be fined from 200,000,000 VND to 500,000,000 VND or imprisoned from 01 year to 05 years. In addition, offenders may also be fined from 10,000,000 VND to 50,000,000 VND, banned from holding positions, practicing a profession or doing certain jobs from 01 year to 05 years.
