What is the statute of limitations for administrative sanctions on tax and invoice violations in Vietnam?

What is the statute of limitations for administrative sanctions on tax and invoice violations in Vietnam?

Based on Article 8 of Decree 125/2020/ND-CP (amended by Clause 1, Article 1 of Decree 102/2021/ND-CP):

Statute of limitations for administrative sanctions in tax, invoice violations; period considered not to have been penalized; statute of limitations for tax collection

1. Statute of limitations for administrative sanctions in invoice violations

a) The statute of limitations for administrative sanctions in invoice violations is 02 years.

b) The starting point for calculating the statute of limitations for administrative sanctions in invoice violations is stipulated as follows:

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2. Statute of limitations for administrative sanctions in tax violations

The date of the administrative tax procedure violation is the day following the deadline by which tax procedures must be completed as per the tax management laws, except for the following cases:

For the acts specified in Clause 1, Points a, b of Clause 2, Clause 3, and Point a of Clause 4, Article 10; Clauses 1, 2, 3, 4, and Point a of Clause 5, Article 11; Clauses 1, 2, 3, and Points a, b of Clause 4, Clause 5, Article 13 of this Decree, the date of the violation to calculate the statute of limitations is the date the taxpayer performs taxpayer registration, notifies the tax authority, or submits a tax declaration file.

For the acts specified in Point c, Clause 2, Point b, Clause 4, Article 10; Point b, Clause 5, Article 11; Points c, d, Clause 4, Article 13 of this Decree, the date of the violation to calculate the statute of limitations is the date the competent authority discovers the violation.

b) The statute of limitations for acts of tax evasion not amounting to criminal liability, acts of false declarations leading to a shortage of payable tax or an increase in exempted, reduced, refunded tax is 05 years, from the date of the violation.

The date of the false declaration leading to a shortage of payable tax or an increase in exempted, reduced refunded tax or acts of tax evasion (except for acts specified in Point a, Clause 1, Article 17 of this Decree) is the day following the final day of the period for submitting the tax declaration for the tax period the taxpayer committed the false declaration or tax evasion or the day following the day the competent authority issued the decision on tax refund, exemption, or reduction.

For acts of not submitting the taxpayer registration file, not submitting the tax declaration file at Point a, Clause 1, Article 17 of this Decree, the date of the violation to calculate the statute of limitations is the date the competent authority discovers the violation. For acts of submitting the tax declaration file after 90 days stipulated in Point a, Clause 1, Article 17 of this Decree, the date of the violation to calculate the statute of limitations is the date the taxpayer submits the tax declaration file.

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The statute of limitations for administrative sanctions in tax violations (tax procedure violations) and invoices is 02 years.

The statute of limitations for acts of tax evasion not amounting to criminal liability, acts of false declarations leading to a shortage of payable tax or an increase in exempted, reduced, refunded tax is 05 years.

What is the statute of limitations for administrative sanctions on tax and invoice violations in Vietnam? (Image from the Internet)

What are the forms of warnings for administrative sanctions in tax, invoice violations in Vietnam?

Based on Clause 1, Article 7 of Decree 125/2020/ND-CP, there are 02 main forms of penalties for administrative violations in tax and invoices: Warnings and fines. To be specific:

Warning penalties apply to non-severe tax and invoice procedure violations, with mitigating circumstances and within the scope of warning penalties as specified in Decree 125/2020/ND-CP.

What are the fines for administrative violations in tax, invoice violations in Vietnam?

Based on Clause 1, Article 7 of Decree 125/2020/ND-CP, the forms of fines are stipulated as follows:

Maximum fines not exceeding VND 100,000,000 for organizations committing administrative violations concerning invoices.

Maximum fines not exceeding VND 50,000,000 for individuals committing administrative violations concerning invoices.

Maximum fines not exceeding VND 200,000,000 for tax-paying organizations committing tax procedure violations.

Maximum fines not exceeding VND 100,000,000 for tax-paying individuals committing tax procedure violations.

A fine of 20% of the shortfall amount or the excess amount of exempted, reduced, refunded tax for acts of false declarations leading to a shortage of payable tax or an increase in exempted, reduced, refunded tax.

Fines ranging from 1 to 3 times the amount of evaded tax for acts of tax evasion.

Fines equivalent to the amount not transferred to the state budget account (except for the minimum balance on the payment account as per the regulations of the commercial bank providing payment services to the taxpayer) for commercial banks not fulfilling their responsibility in transferring money from the taxpayer's account to the state budget account as requested by tax authorities;

Except in cases where the taxpayer's accounts at that commercial bank no longer have a balance or have already transferred the entire account balance of the taxpayer to the state budget account but still do not meet the payable tax amount.