What is the tax commitment form sent to the tax authority in Vietnam?

What is the tax commitment form sent to the tax authority in Vietnam?

Currently, the law does not specify a tax commitment form sent to the tax authority. Therefore, enterprises can refer to the tax commitment form sent to the tax authority below:

Download the tax commitment form sent to the tax authority here.

What is the tax commitment form sent to the tax authority in Vietnam? (Image from the Internet)

What are the rules for imposition of penalties for tax administrative offences?

According to Article 136 of the Law on Tax Administration 2019, the rules for imposition of penalties for tax administrative offences are defined as follows:

- Penalties for tax administrative offences shall be carried out in accordance with the provisions of the law on tax administration and the law on handling administrative violations.

- Administrative violations concerning the illegal use of invoices, unlawful use of invoices, or non-conforming invoice use leading to tax deficiency or tax evasion shall not be penalized as invoice violations but as administrative violations in tax management.

- The maximum monetary fine for the act of incorrect declaration leading to tax deficiency or increased tax exemption, reduction, reimbursement, or non-collection, and tax evasion acts, are applied according to the provisions of the Law on Tax Administration 2019.

- For the same administrative violation concerning tax management, the monetary fine for organizations is twice the fine amount for individuals, except for the fine related to incorrect declaration leading to tax deficiency or increased tax exemption, reduction, reimbursement, or non-collection, and tax evasion acts.

- In cases where a taxpayer is subject to tax imposition as stipulated in Article 50 and Article 52 of the Law on Tax Administration 2019, the nature and extent of the violation may lead to penalties for tax administrative offences as regulated by the Law on Tax Administration 2019.

- An authorized person performing official duties who discovers administrative violations in tax management is responsible for drafting an administrative violation record as prescribed.

In the case where the taxpayer registers electronically, submits a tax declaration, or electronically settles taxes, if the notification of the receipt of the taxpayer registration, tax declaration, tax settlement dossier by electronic means clearly identifies the administrative violation in tax management by the taxpayer, this notification serves as the administrative violation record forming the basis for issuing the sanction decision.

- In cases where violations of tax management laws are subject to criminal liability, they shall be handled in accordance with criminal law.

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

According to Article 137 of the Law on Tax Administration 2019, the time limit for imposition of penalties for tax administrative offences is as follows:

- For violations concerning tax procedures, the time limits for imposition of penalties is 2 years from the date the violation is committed.

- For tax evasion acts that do not warrant criminal prosecution, incorrect declarations leading to tax deficiency or increased tax exemption, reduction, reimbursement, or non-collection, the time limits for imposition of penalties is 5 years from the date the violation is committed.

- After the time limit for imposition of penalties for tax administrative offences has passed, the taxpayer shall not be penalized but must still pay the full amount of deficient taxes, evaded taxes, improperly exempted, reduced, reimbursed, or non-collected taxes, along with late payment interest into the state budget for up to 10 years prior to the discovery of the violation. In cases where the taxpayer is not registered, they must pay the full amount of deficient taxes, evaded taxes, late payment interest for the entire period prior to the discovery of the violation.