At Article 6, Decree 129/2013/ND-CP dated October 16, 2013, of The Government on penalties for violations pertaining to taxation and enforcement of administrative decisions on taxation, prescribe :
1. A warning shall be given for late submission of the tax statement 01 - 05 days behind schedule under mitigating circumstances.
2. A fine of from 400,000 VND to 1,000,000 VND shall be imposed for late submission of the application for tax registration 01 - 10 days behind schedule (except for the case mentioned in Clause 1 of this Article).
3. A fine of from 800,000 VND to 2,000,000 VND shall be imposed for late submission of the application for tax registration 10 - 20 days behind schedule.
4. A fine of from 1,200,000 VND to 3,000,000 VND shall be imposed for late submission of the application for tax registration 20 - 30 days behind schedule.
5. A fine of from 1,600,000 VND to 4,000,000 VND shall be imposed for late submission of the application for tax registration 30 - 40 days behind schedule.
6. A fine of from 2,000,000 VND to 5,000,000 VND shall be imposed for one of the violations below:
a) Submitting the tax statement 40 - 60 days behind schedule.
b) Submitting the tax statement 90 days behind schedule without incurring tax.
c) Failing to submit the application for tax registration without incurring tax.
d) Submitting the quarterly provisional tax statement 90 days behind schedule before the deadline for submitting the final tax statement.
7. The deadline for submitting the tax statement mentioned in this Article is the extended deadline mentioned in Article 33 of the Law on Tax administration.
8. The fines mentioned in this Article shall not apply to the cases in which the deadline for submitting the tax statement or paying tax is extended as prescribed by legislation on tax administration.
9. Apart from incurring the penalties mentioned in Clauses 1, 2, 3, 4, 5, 6 of this Article, the taxpayer shall pay a late payment interest if the late submission of the tax statement leads to late payment of tax as prescribed by law.
