What are cases where none of administrative penalties for tax-related violations are imposed upon false declaration in Vietnam?

What are cases where none of administrative penalties for tax-related violations are imposed upon false declaration in Vietnam? 

According to Clause 3, Article 9 of Decree 125/2020/ND-CP, specific regulations apply to cases exempt from tax or invoice-related administrative penalties as follows:

Cases Exempt from tax or invoice-related administrative penalties

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3. There is no administrative tax penalty for cases of misreporting, provided the taxpayer has supplemented the tax declaration dossier and voluntarily paid the full tax amount due before the tax authority announces the decision to conduct a tax inspection or audit at the taxpayer's premises, or before the tax authority detects the misreporting without inspection or audit at the taxpayer’s premises, or before another competent authority detects it.

4. There is no penalty for violations of tax procedures for individuals directly finalizing personal income tax who submit tax settlement dossiers late when there is a tax refund due; household businesses, individual businesses that have their tax determined according to Article 51 of the Law on Tax Administration.

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Thus, based on the above regulation, individual businesses that misreport tax bases are not penalized in the following cases:

- The individual business has supplemented the tax declaration dossier and voluntarily paid the full tax amount due before the following times:

+ The tax authority announces the decision for a tax inspection

+ Tax audit at the taxpayer's premises, or before the tax authority detects the misreporting without inspection

+ Tax inspection at the taxpayer’s premises, or before another competent authority detects it.

What are cases where none of administrative penalties for tax-related violations are imposed upon false declaration in Vietnam?  (Image from Internet)

What are sanctioning principles of tax or invoice-related administrative violations for individual businesses in Vietnam?

According to Article 5 of Decree 125/2020/ND-CP, specific principles for penalizing administrative violations concerning taxes and invoices are as follows:

[1] Administrative penalties for tax, invoice violations are enforced according to the law on tax administration and the law on handling administrative offenses.

[2] Organizations, individuals are only penalized for tax, invoice administrative violations when there is an act of violation related to taxes, invoices as specified in this Decree.

[3] Organizations, individuals committing multiple administrative offenses are penalized for each act, except in the following cases:

- At the same time, the taxpayer misreports one or more indicators on tax dossiers of the same tax type; the misreporting procedure is penalized only for one act of misreporting the highest financial penalty threshold as per this Decree and applies aggravating circumstances for repeated offenses;

- At the same time, the taxpayer is late in submitting multiple tax declaration dossiers for various tax periods but of the same tax type, penalized for one act of late submission with the highest financial penalty among those performed as per this Decree, applying aggravating circumstances for repeated offenses.

- If among the late-submission tax dossiers there is a case of tax evasion, it will be separated for penalizing tax evasion acts;

- At the same time, if the taxpayer is late in submitting multiple announcements or reports of the same nature concerning invoices, penalize one act of late submission of an announcement or report with the highest financial penalty, applying aggravating circumstances for repeated offenses;

- Acts of using illegal invoices or illegally using invoices penalized under Article 16 of Decree 125/2020/ND-CP, Article 17 of the Decree Decree 125/2020/ND-CP are not penalized under Article 28 of this Decree.

[4] If a single administrative procedure includes multiple dossier components that involve more than one act of administrative violation as per this Decree, the organization or individual committing the violations shall be penalized for each act of violation.

[5] For the same administrative violation concerning taxes, invoices, the financial penalty for organizations is double that for individuals, except for penalties stipulated in Article 16 of Decree 125/2020/ND-CP, Article 17, and Article 18 of Decree 125/2020/ND-CP.

What are forms of penalty for tax or invoice-related administrative violations for individual businesses in Vietnam?

According to Clauses 1, 2, 3 of Article 7 Decree 125/2020/ND-CP, specific regulations are as follows:

Forms of Penalty, Remedial Measures, and Principles for Applying Monetary Penalties for Tax, Invoice Administrative Violations

1. Main form of penalty

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2. Additional form of penalty: suspending the operation of invoice printing for a definite time.

3. Remedial measures

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Thus, the administrative penalties for tax, invoice violations include three forms as follows:

- Main form of penalty

- Additional form of penalty

- Remedial measures