What are regulations on excise tax calculation price for services in Vietnam? What are the penalties for late submission of the 2025 excise tax declaration dossier in Vietnam?

What are regulations on excise tax calculation price for services in Vietnam?

Based on Clause 7, Article 4 of Decree 108/2015/ND-CP which stipulates the calculation price of the excise tax for services in each case as follows:

- For golf business, it is the revenue not inclusive of value-added tax from selling membership cards and golf tickets, including fees for golf practice tickets, grass maintenance, buggy rental, caddy services, deposit fees (if any), and other fees paid by golfers and members to the golf business facility.

In cases where golf business establishments conduct other goods or services not subject to excise tax such as hotels, dining, goods sales, or games, those goods and services are not subject to excise tax.

- For casino business and electronic game business with prizes, the excise tax calculation price is revenue from casino business and electronic game business with prizes minus (-) the amount of prizes paid to customers;

- For betting business, the excise tax calculation price is the revenue from betting ticket sales after subtracting prize money;

- For nightclub, massage, and karaoke businesses, the excise tax calculation price is the revenue from activities within the nightclub, massage parlor, and karaoke, including revenue from dining services and other accompanying services;

- For lottery business, the excise tax calculation price is the revenue from ticket sales of lottery types permitted for business as prescribed by law.

Note: The excise tax calculation price for services used for exchange or internal consumption, gifts, donations is the excise tax calculation price of similar or equivalent services at the time these activities occur.

What are regulations on excise tax calculation price for services in Vietnam? (Image from the Internet)

What is the deadline for submitting excise tax declaration dossier in Vietnam for the year 2025?

Based on Article 8 of Decree 126/2020/ND-CP which stipulates as follows:

Types of Taxes Declared Monthly, Quarterly, Annually, Declared Each Time a Tax Obligation Arises, and the Finalization of Taxes

1. Types of taxes and other government revenue managed by the tax authority that are declared monthly include:

a) Value-added tax, personal income tax. If the taxpayer satisfies the criteria prescribed in Article 9 of this Decree, they can choose to declare quarterly.

b) excise tax.

c) Environmental protection tax.

d) Resource tax, excluding the resource tax mentioned in point e of this clause.

đ) Fees and charges belonging to the state budget (except for fees and charges collected by Vietnamese representatives abroad as stated in Article 12 of this Decree; customs fees; fees for goods, luggage, and transportation means in transit).

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4. Types of taxes and other government revenue declared each time they arise include:

a) Value-added tax of taxpayers as prescribed in Clause 3, Article 7 of this Decree or taxpayers declaring value-added tax directly on the increased value according to the law on value-added tax but having a value-added tax obligation arising from real estate transfer activities.

b) excise tax for taxpayers with an export business that has not paid excise tax at the production stage but does not export and sells domestically. excise tax for business establishments buying domestically produced automobiles, aircraft, or yachts that are not subject to excise tax but then change the usage purpose to a taxable one.

c) Tax for exported and imported goods including: Export tax, import tax, safeguard tax, anti-dumping tax, anti-subsidy tax, excise tax, environmental protection tax, value-added tax. If exported and imported goods are not declared each time they arise, it is performed according to the guidance of the Ministry of Finance.

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Based on Article 44 of the 2019 Tax Administration Law, the regulations concerning the deadline for submitting tax declaration dossiers are as follows:

Deadline for Submitting Tax Declaration Dossiers

1. The deadline for submitting tax declaration dossiers for taxes declared monthly, quarterly is stipulated as follows:

a) No later than the 20th day of the following month for which the tax obligation arises, in case of monthly declaration and submission;

b) No later than the last day of the first month of the following quarter for which the tax obligation arises, in case of quarterly declaration and submission.

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3. The deadline for submitting tax declaration dossiers for taxes declared and paid each time a tax obligation arises is no later than the 10th day after the tax obligation arises.

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Thus, according to the above regulations, the deadline for submitting the excise tax declaration dossier for the year 2025 is as follows:

- For excise tax declaration dossiers submitted monthly: No later than the 20th day of the month following the month in which the tax obligation arises.

- For excise tax declaration dossiers submitted for each occurrence: No later than the 10th day from the day the tax obligation arises.

What are the penalties for late submission of the 2025 excise tax declaration dossier in Vietnam?

Based on Article 13 of Decree 125/2020/ND-CP regarding penalties for late submission of the 2025 excise tax declaration dossier:

(1) A warning penalty applies to the act of submitting a excise tax declaration dossier 1 to 5 days late with mitigating circumstances.

(2) A fine ranging from 2,000,000 VND to 5,000,000 VND applies to the act of submitting a excise tax declaration dossier 1 to 30 days late, excluding cases stipulated in Clause 1, Article 13 of Decree 125/2020/ND-CP.

(3) A fine ranging from 5,000,000 VND to 8,000,000 VND applies to the act of submitting a excise tax declaration dossier 31 to 60 days late.

(4) A fine ranging from 8,000,000 VND to 15,000,000 VND applies to the following acts:

- Submitting a excise tax declaration dossier 61 to 90 days late;

- Submitting a excise tax declaration dossier over 90 days late without incurring payable tax;

- Failing to submit a excise tax declaration dossier without incurring payable tax;

(5) A fine ranging from 15,000,000 VND to 25,000,000 VND applies to the act of submitting a excise tax declaration dossier over 90 days late from the deadline, with arising payable tax and the taxpayer has paid the full tax amount, late fee to the state budget before the tax authority announces the tax inspection or audit decision or before the tax authority records the act of late submission of tax declaration dossier pursuant to Clause 11, Article 143 of the 2019 Tax Administration Law.

If the fine according to this clause exceeds the payable tax arising on the tax declaration dossier, the maximum fine shall equal the payable tax arising on the tax declaration dossier but not lower than the average level of the fine frame stipulated in Clause 4, Article 13 of Decree 125/2020/ND-CP.

Additionally, the person committing such violations must implement remedial measures:

- Submit the full late payment amount to the state budget for violations stipulated in Clauses 1, 2, 3, 4, and 5, Article 13 of Decree 125/2020/ND-CP in cases where the taxpayer’s late submission of the VAT declaration leads to late tax payment;

- Submit the tax declaration dossier, annexes accompanying the tax declaration dossier for acts stipulated in points c, d Clause 4, Article 13 of Decree 125/2020/ND-CP.

Note: The above penalties for late submission of the excise tax declaration dossier apply to violations by organizations. Individuals committing the same violations face a fine amounting to 1/2 of the fines applicable to organizations (pursuant to Clause 5, Article 5 of Decree 125/2020/ND-CP).