What is the prescriptive period for imposing penalties for administrative tax violations in case of late tax registration in Vietnam from 1 to 10 days after expiration of the prescribed time limits?

What is the penalty for late tax registration in Vietnam from 1 to 10 days after expiration of the prescribed time limits?

Based on Article 10 of Decree 125/2020/ND-CP as follows:

Penalties for violations of the tax registration deadline; notification of temporary business suspension; notification of business resumption before the notified deadline

1. A warning shall be issued for acts of tax registration; notification of temporary business suspension; notification of business resumption before the notified deadline which are delayed from 1 to 10 days with mitigating circumstances.

2. A fine ranging from 1,000,000 VND to 2,000,000 VND shall be imposed for one of the following acts:

a) tax registration; notification of business resumption before the notified deadline delayed from 1 to 30 days, excluding cases specified in Clause 1 of this Article;

b) Notification of temporary business suspension delayed beyond the regulated period, excluding cases specified in Clause 1 of this Article;

c) Failure to notify temporary business suspension.

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Late tax registration beyond the prescribed period from 1 to 10 days with mitigating circumstances shall receive a warning.

Late tax registration beyond the prescribed period from 1 to 10 days without mitigating circumstances may be fined from 1,000,000 VND to 2,000,000 VND.

Note: The above penalty applies to organizations. The penalty for individuals, households, or business households is half the above amount.

What is the prescriptive period for imposing penalties for administrative tax violations in case of late tax registration in Vietnam from 1 to 10 days after expiration of the prescribed time limits? (Image from Internet)

What is the prescriptive period for imposing penalties for administrative tax violations in case of late tax registration in Vietnam from 1 to 10 days after expiration of the prescribed time limits?

Based on Clause 2, Article 8 of Decree 125/2020/ND-CP which stipulates the prescriptive period for imposing administrative tax violations as follows:

prescriptive period for imposing penalties for administrative tax violations, invoices; period considered as not penalized; tax recovery period

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2. prescriptive period for imposing penalties for administrative tax violations

a) The prescriptive period for imposing penalties for procedural tax violations is 2 years from the date the violation is committed.

The date the administrative procedural tax violation is committed is the day following the end of the period required for tax procedures according to the law on tax management, except for the following cases:

For acts stipulated in Clause 1, Point a, b Clause 2, Clause 3, and Point a Clause 4 of Article 10; Clause 1, 2, 3, 4, and Point a Clause 5 of Article 11; Clause 1, 2, 3, and Point a, b Clause 4, Clause 5 of Article 13 of this Decree, the date of the violation to calculate the statute of limitations is the day the taxpayer registers or notifies the tax authority or submits the tax return.

For acts stipulated in Point c Clause 2, Point b Clause 4 of Article 10; Point b Clause 5 of Article 11; Points c, d Clause 4 of Article 13 of this Decree, the date of the violation to calculate the statute of limitations is the day the authorized person discovers the violation while performing public duties.

b) The prescriptive period for imposing penalties for tax evasion not reaching the level of criminal prosecution, acts of wrong declaration leading to insufficient tax payment or increased tax exemption, reduction, or refund is 5 years from the date the violation is committed.

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Based on Clause 1, Article 10 of Decree 125/2020/ND-CP which stipulates as follows:

Penalties for violations of the tax registration deadline; notification of temporary business suspension; notification of business resumption before the notified deadline

1. A warning shall be issued for acts of tax registration; notification of temporary business suspension; notification of business resumption before the notified deadline which are delayed from 1 to 10 days with mitigating circumstances.

The prescriptive period for imposing penalties for administrative tax violations when late tax registration beyond the prescribed period from 1 to 10 days is 2 years from the date the taxpayer registers.

Is there a penalty for notifying changes in tax registration information beyond the prescribed period from 1 day to 10 days that leads to changes in the tax registration certificate?

Based on Article 11 of Decree 125/2020/ND-CP which stipulates as follows:

Penalties for violations of the deadline to notify changes in tax registration information

1. A warning shall be issued for one of the following acts:

a) Notification of changes in tax registration information beyond the prescribed period from 1 to 30 days but which do not change the tax registration certificate or tax code notification with mitigating circumstances;

b) Notification of changes in tax registration information beyond the prescribed period from 1 to 10 days leading to changes in the tax registration certificate or tax code notification with mitigating circumstances.

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Notification of changes in tax registration information beyond the prescribed period from 1 to 10 days that leads to changes in the tax registration certificate will receive a warning. Additionally, the prescriptive period for imposing penalties is 2 years from the date the taxpayer notifies the tax authority.