How long does it take to provide information related to tax liability determination from the date of notification of tax authorities in Vietnam so as not to be administratively sanctioned?

Main Content

• Taxpayers are responsible for providing accurate information related to tax liability determination?
• In case of providing information confirming tax obligations late according to the notice of tax authorities in Vietnam, will they be administratively sanctioned?
• How long is the statute of limitations for administrative sanctions for violations of regulations on providing information related to tax liability determination?

Taxpayers are responsible for providing accurate information related to tax liability determination?

Pursuant to Article 17 of the Law on Tax Administration 2019 stipulates as follows:

“Article 17. Responsibilities of taxpayers

1. To register for tax and use tax identification numbers as prescribed by law.

2. Declare tax accurately, honestly, completely and submit tax dossiers on time; take responsibility before law for the accuracy, truthfulness and completeness of tax records.

3. Pay taxes, late payment interest, fines in full, on time and at the right place.

4. Comply with the accounting and statistical regimes, and manage and use invoices and vouchers as prescribed by law.

5. Record accurately, truthfully and fully all activities generating tax obligations, tax withholding and transactions subject to tax declaration.

6. Make and deliver invoices and vouchers to buyers according to the correct quantity, type and value actually paid when selling goods or providing services as prescribed by law.

7. Provide accurate, complete and timely information and documents related to the determination of tax obligations, including information on investment value; number and transaction content of the account opened at a commercial bank or other credit institution; explain tax calculation, tax declaration, tax payment at the request of tax authorities.

8. Comply with decisions, notices and requests of tax administration agencies and tax administration officials in accordance with law.

9. To be responsible for fulfilling tax obligations as prescribed by law in case the legal representative or authorized representative on behalf of the taxpayer carries out tax procedures in contravention of regulations.

10. Taxpayers conducting business activities in localities with information technology infrastructures must declare, pay taxes, and conduct transactions with tax administration agencies via electronic means as prescribed. under the law.

11. Based on the actual situation and conditions of information technology equipment, the Government shall detail the fact that taxpayers are not required to submit documents in tax declaration and payment dossiers, tax refund dossiers and other dossiers. other taxes that state management agencies already have.

12. Build, manage and operate a technical infrastructure system to ensure the implementation of electronic transactions with tax administration agencies, apply information connection related to the fulfillment of tax obligations with the tax authority. Tax Administration.

13. Taxpayers having associated transactions are obliged to make, store, declare and provide information about taxpayers and related parties of taxpayers, including information about parties. associate residing in countries and territories outside of Vietnam as prescribed by the Government.”

Accordingly, the accurate, complete and timely provision of information and documents related to the determination of tax liability is the responsibility of the taxpayer.

How long does it take to provide information related to tax liability determination from the date of notification of tax authorities in Vietnam so as not to be administratively sanctioned?

In case of providing information confirming tax obligations late according to the notice of tax authorities in Vietnam, will they be administratively sanctioned?

Pursuant to Article 14 of Decree 125/2020/ND-CP stipulates as follows:

“Article 14. Sanctions for violations of regulations on provision of information related to tax liability determination

1. A fine of between VND 2,000,000 and 3,000,000 shall be imposed for one of the following acts:

a) Providing information, documents and legal dossiers related to tax registration according to the notice of tax authorities by 05 working days or more after the prescribed time limit;

b) Providing information, documents and accounting books related to the determination of tax obligations according to the notices of tax authorities by 05 working days or more.

2. A fine of between VND 3,000,000 and 5,000,000 shall be imposed for one of the following acts:

a) Failing to provide or provide incomplete or inaccurate information, documents, vouchers, invoices and accounting books related to the determination of tax obligations; provide incomplete or inaccurate account numbers, deposit account balances and payment accounts to competent authorities upon request;

b) Failing to provide or providing incompletely or incorrectly the targets and data related to tax obligations to be registered as prescribed, but does not reduce tax obligations to the state budget;

c) Failing to provide or provide incomplete or inaccurate information and documents related to deposit accounts, payment accounts at credit institutions, State Treasuries, and third-party debts. relevant when required by the tax authority.

3. Remedial measures: Forcible provision of information for acts specified in Clause 2 of this Article.”

Thus, based on the violation to determine the level of administrative sanction according to the above provisions. In addition, the administrative sanction, the taxpayer who commits administrative violations must also take remedial measures according to the above provisions.

Note: The level of administrative sanction for the above violations only applies to organizations committing administrative violations. In case an individual commits an administrative violation, the applicable administrative sanction is half of that of the violating organization.

How long is the statute of limitations for administrative sanctions for violations of regulations on providing information related to tax liability determination?

Pursuant to Clause 2, Article 8 of Decree No. 125/2020/ND-CP stipulates as follows:

“Article 8. Statute of limitations for sanctioning administrative violations on taxes and invoices; the time limit is considered to have not been sanctioned; time limit for tax arrears

...

2. Statute of limitations for sanctioning tax administrative violations

a) The statute of limitations for sanctioning violations of tax procedures is 2 years from the date of committing the violation.

The date of committing an administrative violation on tax procedures is the day following the expiration of the time limit for carrying out tax procedures in accordance with the law on tax administration, except for the following cases:

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

For the acts specified at Point c, Clause 2, Point b, Clause 4, Article 10; Point b, Clause 5, Article 11; Point c, d, Clause 4, Article 13 of this Decree, the date of committing a violation to calculate the statute of limitations is the date the person competent to perform official duties detects the violation.

b) The statute of limitations for sanctioning for acts of tax evasion not yet serious enough to prosecute for penal liability, acts of making false declarations leading to a lack of payable tax amounts or an increase in the exempted, reduced or refunded tax amounts is 5 years, counting from the date of the commission of the offence.

The date of performing the act of making false declaration leading to a lack of payable tax amount or an increase in the exempted or reduced tax amount or the act of tax evasion (except for the act at Point a, Clause 1, Article 17 of this Decree) is the day following the date of the last day of the deadline for submitting tax declaration dossiers of the tax period in which the taxpayer makes an understatement or tax evasion or the day following the day the competent authority issues a decision on tax refund, tax exemption or reduction.

For acts of failing to submit tax registration dossiers, failing to submit tax declaration dossiers at Point a, Clause 1, Article 17 of this Decree, the date of committing the violation for calculating the statute of limitations is the date the competent person performs official duties. detect violations. For the act of submitting a tax return after 90 days specified at Point a, Clause 1, Article 17 of this Decree, the date of committing the violation to calculate the statute of limitations is the date the taxpayer submits the tax return.”

Thus, the statute of limitations for administrative sanctions for violations of regulations on provision of information related to tax liability determination is within 2 years from the date of violation.