What acts are considered violations against tax procedures in Vietnam?

What acts are considered violations against tax procedures in Vietnam?

According to Clause 1, Article 141 of the Law on Tax Administration 2019 stipulates that violations against tax procedures include:

- Violations concerning the deadline for taxpayer registration; the deadline for notifying changes in taxpayer registration information;

- Violations concerning the deadline for submitting tax declaration dossiers within 90 days from the deadline for submitting tax declaration dossiers or from the deadline for extended submission of tax declaration dossiers as prescribed by the Law on Tax Administration 2019;

- Violations concerning the deadline for submitting tax declaration dossiers from the date the customs declaration must be submitted to before the date of handling unclaimed goods as prescribed by the Customs Law;

- Acts of declaring incorrectly or incompletely the contents in the tax dossier, but not leading to a shortfall in the tax amount payable or an increase in the amount of tax exempted, reduced, refunded, or not collected, except in cases where the taxpayer corrects the declaration within the prescribed time limit;

- Violations of regulations on providing information related to determining tax obligations;

- Violations of regulations on complying with decisions on tax inspection, tax audit, and enforcement of administrative decisions on tax administration.

What acts are considered violations against tax procedures in Vietnam? (Image from Internet)

Which violations against tax procedures are not subject to administrative penalties in Vietnam?

According to Clause 2, Article 141 of the Law on Tax Administration 2019 stipulates that violations against tax procedures that are not subject to administrative penalties include:

- Taxpayers are granted an extension for submitting tax declaration dossiers;

- Individuals directly finalizing personal income tax who submit the tax finalization dossier late, resulting in tax refunds;

- Business households and business individuals who have their tax determined according to the provisions of Article 51 of the Law on Tax Administration 2019.

What acts are considered acts of tax evasion in Vietnam?

According to Article 143 of the Law on Tax Administration 2019 stipulates the following acts are considered tax evasion:

- Failure to submit a taxpayer registration dossier; failure to submit a tax declaration dossier; submission of a tax declaration dossier over 90 days from the deadline for submitting the tax declaration dossier or from the deadline for extended submission of the tax declaration dossier as prescribed by the Law on Tax Administration 2019.

- Not recording in the accounting books the amounts related to determining the tax amount payable.

- Not issuing invoices when selling goods and services as prescribed by law or recording the invoice value lower than the actual payment value of the sold goods and services.

- Using illegal invoices and documents, misusing invoices to account for input goods and materials in tax liability arising activities, thereby reducing the tax amount payable or increasing the amount of tax exempted, reduced, deductible, refundable, or not payable.

- Using documents that do not reflect the actual nature of transactions or the actual transaction value to incorrectly determine the tax amount payable, the tax amount exempted, reduced, refundable, or not payable.

- Incorrectly declaring export, import goods without adjusting the tax declaration after the goods have been cleared.

- Intentionally not declaring or incorrectly declaring tax on export and import goods.

- Collaborating with the sender to import goods for tax evasion purposes.

- Using goods subject to non-taxation, tax exemptions, or tax waiver approvals for improper purposes without notifying the tax administration agency of the change in usage purpose.

- Taxpayers conducting business activities during periods of business suspension or temporary suspension without notifying the tax administration agency.

- Taxpayers are not penalized for tax evasion acts but are penalized under Clause 1, Article 141 of the Law on Tax Administration 2019 in the following cases:

+ Failure to submit a taxpayer registration dossier, failure to submit a tax declaration dossier, submission of a tax declaration dossier over 90 days but no tax amount payable arises;

+ Submission of a tax declaration dossier over 90 days with a tax amount payable arises, and the taxpayer has fully paid the tax amount and late payment interest into the state budget before the tax authority announces the tax inspection, tax audit decision, or before the tax authority makes a report on the act of late submission of the tax declaration dossier.