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PENALTIES FOR LATE SUBMISSION OF TAX DECLARATION DOSSIER
Pursuant to article 13 of Decree 125/2020/ND-CP about administrative violations of the tax declaration submission deadline as follows:
| Submission deadline | Penalty for late submission |
Type of tax declared by month or quarter: - No later than the 20th day of the month following the month in which tax liability arises in case of monthly declaration and payment; - No later than the last day of the first month of the quarter following the quarter in which tax liability arise in case of quarterly declaration and payment. Type of tax declared with annual tax period: - No later than the last day of the 3rd month from the end of the calendar year or fiscal year for annual tax finalization dossiers. - No later than the last day of the first month of the calendar year or fiscal year for annual tax declaration dossiers; Type of tax declared according to each time of arising: No later than 10 days from the date the tax liability arises In case of termination of operations, contract termination or enterprise reorganization: No later than the 45th day from the date of the event. | - A warning shall be imposed for late submission of tax declaration dossier from 01 to 05 days and there are extenuating circumstances. - A fine from 2 to 5 million VND shall be imposed for late submission of tax declaration dossier from 01 day to 30 days, except for the cases specified in the above section. - A fine from 5 to 8 million VND shall be impose for late submission of tax declaration dossier from 31 to 60 days. - Fine from 8 to 15 million VND shall be imposed for any of the following acts: a) Submitting tax declaration dossier beyond the prescribed period from 61 to 90 days; b) Submitting tax declaration dossier beyond the prescribed for 91 days or more without arising payable tax amount; c) Failing to submit tax declaration dossier without arising payable tax amount; d) Failing to submit appendices according to regulations on tax administration together with the corporate income tax finalization dossiers, for the enterprise that have transfer pricing transaction. - A fine from 15 to 25 million VND shall be imposed for the acts of submitting tax declaration dossiers past 90 days from the deadline for submitting tax declaration dossiers, with incurred payable tax amount, and the taxpayer has fully paid tax amount and late-payment interests into the state budget before the tax authority announces the decision on tax examination or tax inspection or makes written records of late submission of tax declaration dossiers in accordance with Clause 11, Article 143 of the Law on Tax Administration. In case the fine amount applied under this Clause is higher than the tax amount arising on the tax declaration dossier, the maximum fine in this case shall be equal to the tax amount payable on the tax declaration dossier but not less than the average level of the fine range from 8 to 15 VND million. |
