Sanctioning for late submission of the tax declaration dossier in Vietnam

REGULATIONS ON SANCTIONS FOR LATE SUBMISSION OF TAX DECLARATION DOSSIERS IN IN VIETNAM

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Golden Star introduces some regulations related to tax declaration administrative penalties as follows:

Penalties for violations against regulations on time limits for submission of tax returns (Article 13, Decree125/2020/NĐ-CP)
1	Submitting tax returns from 01 to 05 days after expiration of the prescribed time limits under mitigating circumstances.	Penalties imposed in form of cautions
2	Submitting tax returns from 01 to 30 days after expiration of the prescribed time limits.	Fines ranging from VND 2,000,000 to VND 5,000,000
3	Submitting tax returns from 31 to 60 days after expiration of the prescribed time limits.	Fines ranging from VND 5,000,000 to VND 8,000,000
4	Submitting tax returns from 61 to 90 days after expiration of the prescribed time limits.	Fines ranging from VND 8,000,000 to
5	Submitting tax returns at least 91 days after expiration of the prescribed time limits if none of additional taxes is incurred.
6	Failing to submit tax returns if none of additional taxes is incurred.
7	Failing to submit annexes under regulations regarding tax administration by enterprises having related-party transactions, enclosing CIT finalization dossiers.
5	Submitting tax returns more than 90 days after the prescribed deadline if such act results in additional taxes to be paid, and the taxpayer has fully paid taxes, deferred amounts into the state budget before the time of the tax authority’s announcement of the decision on tax inspection and examination, or before the time of the tax authority’s issuance of the report on the deferred submission of tax returns under the provisions of clause 11 of Article 143 in the Law on Tax Administration.	Fines ranging from VND 15,000,000 to VND 25,000,000

1.Organizations and individuals that commit many acts of administrative violation shall be sanctioned for each violation, except the following cases:

a) In case the taxpayer incorrectly declares one or more items on the tax dossiers of the same tax at the same time, the act of making false declaration in the case of tax procedure sanction is only sanctioned for one act. incorrectly declaring the criteria on the tax dossier with the highest fine bracket among the acts that have been carried out under the provisions of this Decree and applying the violation aggravating circumstances many times;

b) If the taxpayer is late in submitting multiple tax declaration dossiers for multiple tax periods at the same time but the same tax period, only one act of late submission of tax declaration dossiers with the highest fine bracket in the number of acts that have been carried out under the provisions of this Decree and repeatedly aggravated circumstances are applied.

If the late-filing tax declaration dossier is in the case of tax evasion, it shall be separated to sanction the act of tax evasion;

c) If a taxpayer is late in submitting multiple notices or reports of the same type on invoices at the same time, the taxpayer will be sanctioned for one act of late submission of notices and reports on invoices with a high fine bracket. Most of the acts have been implemented in accordance with this Decree and the aggravating circumstances are applied many times;

d) The acts of violation on illegal use of invoices or illegal use of invoices which are sanctioned under Articles 16 and 17 of this Decree will not be sanctioned according to Article 28 of this Decree.

2. In cases where in an administrative procedure there are many components of the dossier, which are prescribed more than one act of administrative violation in this Decree, the violating organization or individual shall be sanctioned for each act of violation.

Refer to Decree 125/2020/ND-CP dated 19/10/2020 (Show detail)

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