What are the cases where the administrative penalties shall not be imposed for violations against tax procedures in Vietnam?

What are the latest violations against tax procedures in Vietnam in 2025?

Pursuant to the provisions of Clause 1, Article 141 of the Law on Tax Administration 2019, the latest violations against tax procedures of 2025 include:

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

- Violations concerning the deadline for submitting tax declaration dossiers within 90 days from the expiration date of the tax filing deadline or the deadline for an extension of the filing deadline as prescribed by the Law on Tax Administration 2019;

- Violations relating to deadlines for submitting tax declaration dossiers from the expiration date of submitting customs declarations to before the date of processing unclaimed goods as regulated by the Customs Law 2014;

- Incorrect or incomplete declaration of contents in tax dossiers that do not result in a deficiency in the tax amount payable or an increase in the tax amount exempted, reduced, refunded, not collected, except in cases where taxpayers submit supplemental declarations within the prescribed time limit;

- Violations concerning the provision of 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 management.

What are the cases where the administrative penalties shall not be imposed for violations against tax procedures in Vietnam?

Circumstances of violations against tax procedures not subject to administrative penalties are determined according to Clause 2, Article 141 of the Law on Tax Administration 2019, including:

- Taxpayers are granted extensions for submitting tax declaration dossiers;

- Individuals directly settling personal income tax who are late in submitting personal income tax settlement dossiers but have amounts of tax to be refunded;

- Business households, individual businesses that have been determined tax according to Article 51 of the Law on Tax Administration 2019.

Reference to Article 51 of the Law on Tax Administration 2019 stipulates as follows:

- The tax authority determines the amount of tax payable using the fixed tax method (hereinafter referred to as the fixed tax level) for cases where business households or individual businesses do not fully implement accounting policies, invoices, documents, except as provided in Clause 5, Article 51 of the Law on Tax Administration 2019.

- The tax authority relies on the declarations of business households, individual businesses, the database of the tax authority, and the opinions of the Commune/Ward Tax Advisory Council to determine the fixed tax level.

- The fixed tax level is calculated according to the calendar year or monthly for cases of seasonal business. The fixed tax level must be publicly disclosed within the commune, ward, commune-level town. If there are changes in sectors, business sizes, suspensions, or temporary suspensions of business, taxpayers must report to the tax authority to adjust the fixed tax level.

- The Minister of Finance stipulates the details of the bases and procedures for determining the fixed tax level for business households and individual businesses.

- Business households and individual businesses with revenue and labor scale meeting the highest criteria for micro-enterprises as per the law on supporting small and medium-sized enterprises must implement accounting policies and pay tax according to the declaration method.

What are the cases where the administrative penalties shall not be imposed for violations against tax procedures in Vietnam? (Image from the Internet)

What is the time limit for imposition of penalties for tax administrative offences in Vietnam?

Based on the provisions of Article 137 of the Law on Tax Administration 2019 on thetime limit for imposition of penalties for tax administrative offences:

Time limits for imposition of penalties for tax administrative offences

1. For violations against tax procedures, the time limit for penalties is 2 years from the date of the violation.

2. For acts of tax evasion that do not reach the level of criminal prosecution, misstatements leading to a deficiency in the tax amount payable or increasing the tax amount exempted, reduced, refunded, not collected, the time limit for penalties is 5 years from the date of the violation.

3. Beyond the Time limits for imposition of penalties for tax administrative offences, the taxpayer will not be fined but is still required to pay the full amount of deficient tax, evaded tax, wrongly exempted, reduced, refunded, or not collected tax, and late payment fees into the state budget within 10 years from the date of the violation detection. In case the taxpayer does not register for taxation, they must pay the full amount of deficient tax, evaded tax, and late payment fees for the entire period until the violation is detected.

Thus, the time limit for administrative penalties for violations against tax procedures is 2 years from the date of the violation.