Article 17. Sanctions for tax evasion 1. A fine of 1 times the evaded tax amount for taxpayers with one or more extenuating circumstances when committing one of the following violations: a) Failing to submit tax registration dossiers; failing to submit a tax return or submit a tax return after 90 days from the date of expiration of the time limit for submitting tax returns or from the date of expiration of the extension of time limit for filing tax returns, except for the case specified at point b. , c Clauses 4 and 5, Article 13 of this Decree; b) Failing to record in the accounting books the revenues related to the determination of the payable tax amount, failing to declare or making false declarations leading to a lack of payable tax amounts or an increase in the amount of tax refunded, exempted or reduced. , except for the acts specified in Article 16 of this Decree; c) Failing to issue invoices when selling goods or services, unless the taxpayer has declared tax on the value of sold and supplied goods and services in the corresponding tax period; issue invoices for sale of goods or services with incorrect quantity and value of goods and services for tax declaration, which is lower than the actual amount and is discovered after the deadline for submitting tax declaration dossiers; d) Illegal use of invoices; Illegally using invoices to declare tax reduces the payable tax amount or increases the tax refunded, exempted or reduced tax amounts; d) Illegal use of vouchers; illegal use of vouchers; using vouchers and documents that do not reflect the true nature of the transaction or the actual transaction value to incorrectly determine the payable tax amount, the exempted or reduced tax amount, or the refundable tax amount; making procedures and dossiers for destruction of supplies and goods which are not true, which reduces the payable tax amount or increases the tax amount to be refunded, exempted or reduced; e) Using goods that are not subject to tax, tax exemption or consideration for tax exemption for improper purposes without declaring the change of use purpose or declaring tax to the tax authority; g) The taxpayer has business activities during the time of application for suspension or suspension of business activities but fails to notify the tax authority, except for the case specified at Point b, Clause 4, Article 10 of this Decree. 2. A fine of 1,5 times the evaded tax amount shall be imposed on taxpayers who commit one of the acts specified in Clause 1 of this Article without aggravating or mitigating circumstances. 3. A fine twice the evaded tax amount shall be imposed on the taxpayer who commits one of the acts specified in Clause 2 of this Article with an aggravating circumstance. 4. A fine of 2,5 times the evaded tax amount shall be imposed on taxpayers who commit one of the acts specified in Clause 1 of this Article with two aggravating circumstances. 5. A fine of 3 times the evaded tax amount for taxpayers who commit one of the acts specified in Clause 1 of this Article with three or more aggravating circumstances. 6. Remedies: a) Forcible payment of the full amount of tax evaded into the state budget, for violations specified in Clauses 1, 2, 3, 4, 5 of this Article. If the act of tax evasion specified in Clauses 1, 2, 3, 4, 5 of this Article has passed the statute of limitations for sanctioning, the taxpayer will not be sanctioned for the act of tax evasion but the taxpayer must pay the full amount. evaded tax and late payment interest shall be calculated on the amount of tax evaded into the state budget within the time limit specified in Clause 6, Article 8 of this Decree. b) Forcible adjustment of losses, deductible input value-added tax amounts on tax records (if any) for the acts specified in Clauses 1, 2, 3, 4, 5 of this Article. 7. Violations specified at Points b, dd, and e, Clause 1 of this Article are detected after the deadline for submitting tax declaration dossiers but do not reduce the payable tax amount or have not been refunded, do not increase the tax amount. exempted or reduced tax amounts shall be administratively sanctioned according to the provisions of Clause 3, Article 12 of this Decree.