What are the fines imposed on entities delaying the submission of tax declarations for April 2024 in Vietnam?
- What are the fines imposed on entities delaying the submission of tax declarations for April 2024 in Vietnam?
- What is the official dispatch template explaining the delay in the submission of tax declarations to tax authorities?
- What are the aggravating and extenuating circumstances in handling tax-related administrative violations in Vietnam?
What are the fines imposed on entities delaying the submission of tax declarations for April 2024 in Vietnam?
Under the provisions of Article 13 of Decree 125/2020/ND-CP, the fines imposed on entities delaying the submission of tax declarations for April 2024 in Vietnam are specified as follows:
(1) Penalties imposed in the form of cautions shall be imposed for violations arising from filing tax declarations from 01 to 05 days after expiration of the prescribed time limits under mitigating circumstances.
(2) Fines ranging from VND 2,000,000 to VND 5,000,000 shall be imposed for the act of submitting tax declarations from 01 to 30 days after expiration of the prescribed time limits, except the cases specified in clause 1 of Article 13 of Decree 125/2020/ND-CP.
(3) Fines ranging from VND 5,000,000 to VND 8,000,000 shall be imposed for the act of submitting tax declarations from 31 to 60 days after expiration of the prescribed time limits.
(4) Fines ranging from VND 8,000,000 to VND 15,000,000 shall be imposed for one of the following violations:
- Filing tax declarations from 61 to 90 days after expiration of the prescribed time limits;
- Filing tax declarations at least 91 days after expiration of the prescribed time limits if none of additional taxes is incurred;
- Failing to submit tax declarations if none of additional taxes is incurred;
- Failing to submit annexes under regulations regarding tax administration by enterprises having related-party transactions, enclosing CIT finalization dossiers.
(5) Fines ranging from VND 15,000,000 to VND 25,000,000 shall be imposed for the act of filing tax declarations 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 declarations under the provisions of clause 11 of Article 143 in the Law on Tax Administration 2019.
In case where the fine amount prescribed in this clause is greater than the tax amount additionally incurred in the tax declaration, the maximum amount of fine for this act shall be equal to the tax amount payable specified in the tax declaration and shall not be less than the average of fine amounts in the range prescribed in clause 4 of Article 13 of Decree 125/2020/ND-CP.
(6) Remedial measures:
- Compelling the full payment of deferred tax amounts into the state budget with respect to the commission of the acts prescribed in clause 1, 2, 3, 4 and 5 of Article 13 of Decree 125/2020/ND-CP if the taxpayer delays filing their tax declaration, leading to the late payment of taxes;
- Compelling the submission of tax declarations, enclosing annexes, in case of committing the acts specified in point c and d of clause 4 of Article 13 of Decree 125/2020/ND-CP.
Note: This fine shall be imposed on the organization. The fine imposed on individuals is equal to 1/2 of the above.
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What is the official dispatch template explaining the delay in the submission of tax declarations to tax authorities?
Readers may refer to some of the official dispatch templates explaining the delay in the submission of tax declarations to tax authorities:
EXPLANATORY OFFICIAL DISPATCH Reply to the official dispatch of the Tax Department on the delay in the submission of tax declarations | |
EXPLANATORY OFFICIAL DISPATCH Explanation for the delay in the submission of tax declarations |
Note: The tax explanatory official dispatch has not been specified as a form in legal documents, the above explanatory official dispatch templates are only used for reference. Depending on each specific case, customers adjust the content of the template to suit reality.
What are the aggravating and extenuating circumstances in handling tax-related administrative violations in Vietnam?
Under Article 6 of Decree 125/2020/ND-CP on the aggravating and extenuating circumstances arising in the tax or invoice sector:
(1) Aggravating or extenuating circumstances shall be subject to legislative regulations on the handling of administrative violations.
Article 9 and Article 10 of the 2012 Law on Handling of Administrative Violations stipulate aggravating or extenuating circumstances as follows:
- The following circumstances shall be the extenuating circumstances:
+ The violators have prevented or reduced harms done by the violations or volunteer to overcome the consequences, pay compensations;
+ The violators have voluntarily reported their violations, honestly repenting their mistakes; actively help authorities detect administrative violations, handle administrative violations;
+ The violators commit violations in the state of being spiritually incited by other persons’ illegal acts; beyond the limits of legitimate defense; exceeding the requirements of the emergency circumstances;
+ The violators commit administrative violations due to being forced to or due to their material or spiritual dependence;
+ The violators are pregnant women, old and weak persons, persons suffering from ailment or disability which restrict their capacity to perceive or to control their acts;
+ The violators commit violations due to particularly difficult plights not caused by themselves;
+ The violations are committed due to backwardness.
+ Other extenuating circumstances regulated by the Government.
- The following circumstances are aggravating circumstances:
+ The administrative violations are committed in an organized manner;
+ The administrative violations are committed many times or repeated;
+ Inciting, dragging, using minors to commit administrative violations, forcing materially or spiritually dependent persons to commit violations;
+ Using the persons who violators are clearly known as suffering from mental illness or others that cause their loss of cognitive ability or their ability to control their behaviors in order to commit the administrative violations;
+ Reviling, defaming who is on duty; administrative violations as gangsters;
+ Abusing one’s positions and powers to commit administrative violations;
+ Taking advantage of war, natural calamity circumstances, disaster, epidemic diseases or other special difficulties of the society to commit administrative violations;
+ Committing violations while serving criminal sentences or decisions on application of administrative violation handling measure;
+ Continuing to commit administrative violations though the competent persons have requested the termination of such acts;
+ After the violations, having committed acts of fleeing or concealing the administrative violations.
+ Administrative violations of large-scale, large quantity or large value of goods;
+ Administrative violations against many people, children, the elderly, people with disabilities, pregnant women.
(2) Note: Any administrative violation with the underpaid tax amount, the evaded tax amount, the higher-than-prescribed amount of tax exemption, reduction or refund which is at least VND 100,000,000, or the value of goods or services rendered which is at least VND 500,000,000, shall be determined as a large-scale tax-related administrative violation.
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