Which acts are currently considered tax administrative offences in Vietnam?

Which acts are currently considered tax administrative offences in Vietnam? What are time limits for imposition of administrative penalties for tax administrative offences in Vietnam?

Which acts are currently considered tax administrative offences in Vietnam?

Based on Article 141 of the Law on Tax Administration 2019, the acts currently considered as tax administrative offences include:

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

- Violations regarding the deadline for submitting tax filing within 90 days from the tax filing deadline or the extended tax filing deadline as stipulated by the Law on Tax Administration 2019;

- Violations regarding the deadline for submitting tax filing from the expiration of the customs declaration submission to before the date of handling unclaimed goods according to the Customs Law;

- Incorrect or incomplete declaration in tax documents but not leading to a shortfall in tax payable or an increase in tax exemption, reduction, refund, or non-tax, except where taxpayers file supplemental declarations within the stipulated time;

- Violations of regulations on providing information related to determining tax obligations;

- Violations of regulations on complying with tax inspection, tax examination decisions, coercive enforcement of administrative decisions on tax management.

Note: No administrative penalties for tax management violations will be imposed for tax administrative offences in the following cases:

- Taxpayers are granted an extension for submitting tax filing documents;

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

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

Which acts are considered tax procedure violations?

Which acts are currently considered tax administrative offences in Vietnam? (Image from the Internet)

What are time limits for imposition of administrative penalties for tax administrative offences in Vietnam?

Based on Article 137 of the Law on Tax Administration 2019, the time limits for imposition of administrative penalties on tax management violations is as follows:

Time limits for imposition of administrative penalties on tax management violations

1. For tax administrative offences, the time limits for imposition of penalties is 2 years from the date the violation is committed.

2. For tax evasion acts that do not reach the level of criminal accountability, or incorrect declarations leading to a shortfall in tax payable, or increase in tax exemption, reduction, refund, non-collection, the time limits for imposition of penalties is 5 years from the date the violation is committed.

3. Beyond the time limits for imposition of administrative penalties on tax management, taxpayers will not be penalized, but must still pay the entire tax shortfall, evaded tax, improperly exempted, reduced, or refunded tax amount, and late payment fees into the state budget for the past 10 years from the date the violation is detected. If taxpayers fail to register for taxes, they must pay the entire tax shortfall, evaded tax, and late payment fees for the entire previous period from the date the violation is detected.

Thus, according to the above regulations, the time limits for imposition of administrative penalties for tax administrative offences is 2 years from the date the violation is committed.

What is the maximum fine for individuals committing tax administrative offences in Vietnam?

According to point e, clause 1, Article 24 of the Law on Handling Administrative Violations 2012 as amended by point a, clause 10, Article 1 of the Law on Handling Administrative Violations Amendment 2020, the maximum fine in various sectors is stipulated as follows:

Maximum Fine in Various Sectors

1. The maximum fine amount in various sectors of state management for individuals is as follows:

...

e) Fine of up to 100,000,000 VND*: includes dike protection, medical examination and treatment; cosmetics; pharmaceuticals, medical devices; livestock; fertilizers; advertising; betting and games of chance; labor management abroad; maritime traffic; civil aviation; management and protection of traffic infrastructure; information technology; telecommunications; radio frequency; cybersecurity; information security; publishing; printing; commerce; customs,* tax procedures; lottery business; insurance business; practicing thrift, combating wastefulness; management of explosives; electricity;

e) Fine of up to 150,000,000 VND: price management; extraction, production, trading of construction materials; management of technical infrastructure works; management, development of houses and offices; bidding; investment;

g) Fine of up to 200,000,000 VND: production, sale of banned or counterfeit goods; consumer protection;

...

Therefore, according to the above regulation, the maximum fine for individuals committing tax administrative offences is 100,000,000 VND.

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Which acts are currently considered tax administrative offences in Vietnam?
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