Vietnam: Which authorities receive tax declaration dossiers in 2024?
Which authorities receive tax declaration dossiers in 2024 in Vietnam?
According to Article 45 of the Law on Tax Administration 2019, taxpayers shall submit tax declaration dossiers to their supervisory tax authorities.
- Receiving authorities of tax declaration dossiers submitted through the single-window system shall be specified by the regulations of the single-window system.
- Receiving authorities of customs dossiers of exports and imports are specified by the Customs Law 2014.
- The Government shall specify receiving authorities of tax declaration dossiers submitted by:
+ A taxpayer who has more than one business activities;
+ A taxpayer who is running business in more than one administrative division; tax declared upon incurrence
+ Taxpayers who incur tax on revenue from land; grant of the right to water resource extraction or mineral extraction;
+ Taxpayers who have to complete their own personal income tax returns;
+ Taxpayers who declare tax electronically, and other cases.
Which authorities receive tax declaration dossiers in 2024 in Vietnam? (Image from the Internet)
What are the deadlines for submitting tax declaration dossiers in Vietnam?
According to Clause 1, Article 44 of the Law on Tax Administration 2019:
Deadlines for submission of tax declaration dossiers
1. Deadlines for submission of tax declaration dossiers of taxes declared monthly and quarterly:
a) For taxes declared monthly: the 20th of the month succeeding the month in which tax is incurred;
b) For taxes declared quarterly: the last day of the first month of the succeeding quarter.
2. For taxes declared annually:
a) For annual tax statement dossiers: the last day of the 3rd month from the end of the calendar year or fiscal year. For annual tax declaration dossiers: the last day of the first month from the end of the calendar year or fiscal year
b) For annual personal income tax statements prepared by income earners: the last day of the 4th month from the end of the calendar year;
c) For presumptive tax declarations prepared by household businesses and individual businesses: the 15th of December of the preceding year. For new household businesses and individual businesses: within 10 days from the date of commencement of the business.
3. For declaration of taxes that are declared and paid upon incurrence: the 10th day from the day on which tax is incurred.
4. For tax declaration dossiers upon shutdown, contract termination, business conversion or business re-arrangement: the 45th day from the occurrence of the event.
...
The deadline for submitting monthly or quarterly tax declaration dossiers is as follows:
- No later than the 20th day of the following month in which the tax obligation arises for monthly declarations and payments;
- No later than the last day of the first month following the quarter in which the tax obligation arises for quarterly declarations and payments.
What is the fine for failing to submit a personal income tax declaration in Vietnam?
According to the provisions of Article 13 of Decree 125/2020/ND-CP, the act of late submission or non-submission of personal income tax declaration will be fined from 2 million to 25 million VND, depending on the severity of the violation. To be specific:
| No. | Violation | Fine amount | Remedial measures |
|---|---|---|---|
| 1 | Late submission from 01 - 05 days with mitigating circumstances | Warning | Required to pay the full amount of tax late payment into the budget in case the taxpayer's late submission of tax declaration leads to late payment of tax |
| 2 | Late submission from 01 - 30 days, except case (1) | From 2 to 5 million VND | Required to pay the full amount of tax late payment into the budget in case the taxpayer's late submission of tax declaration leads to late payment of tax |
| 3 | Late submission from 31 - 60 days | From 5 to 8 million VND | Required to pay the full amount of tax late payment into the budget in case the taxpayer's late submission of tax declaration leads to late payment of tax |
| 4 | Late submission from 61 - 90 days | From 8 to 15 million VND | - Required to pay the full amount of tax late payment into the budget in case the taxpayer's late submission of tax declaration leads to late payment of tax |
| 5 | Late submission from 91 days or more but no tax amount payable arises | From 8 to 15 million VND | - Required to pay the full amount of tax late payment into the budget in case the taxpayer's late submission of tax declaration leads to late payment of tax |
| 6 | Non-submission of tax declaration, but no tax amount payable arises | From 8 to 15 million VND | - Required to pay the full amount of tax late payment into the budget in case the taxpayer's late submission of tax declaration leads to late payment of tax - Required to submit tax declaration dossiers in case of non-submission |
| 7 | - Late submission for more than 90 days - Tax amount payable arises and the taxpayer has paid the full amount of tax, late payment into the state budget before the tax authority announces the tax inspection, audit decision or records the violation of tax declaration late submission |
- From 15 to 25 million VND - If the fine amount is greater than the tax amount arising on the tax declaration, the maximum fine is equal to the tax amount arising payable on the tax declaration but not less than 11.5 million VND |
Required to pay the full amount of tax late payment into the budget in case the taxpayer's late submission of tax declaration leads to late payment of tax |
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