The statute of limitations for handling violations in the field of invoices and taxes in Vietnam is 2 years from when? How long is the tax arrears period?
How long is the statute of limitations for sanctioning administrative violations on invoices?
Pursuant to Clause 1, Article 8 of Decree 125/2020/ND-CP (amended by Clause 1, Article 1 of Decree 102/2021/ND-CP) 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
1. Statute of limitations for sanctioning administrative violations on invoices
a) The statute of limitations for sanctioning administrative violations on invoices is 2 years
b) The time limit for calculating the statute of limitations for sanctioning administrative violations on invoices is prescribed as follows:
For administrative violations being performed specified at Point c of this Clause, the statute of limitations is counted from the date the person competent to perform official duties detects the violation.
For an administrative violation that has ended as specified at Point d of this Clause, the statute of limitations is counted from the date of termination of the violation.
c) Acts of administrative violations on invoices being committed are those specified in Clause 4, Article 21; Point b Clause 2 and Clause 3 Article 23; Clause 2, Clause 5, Article 24; Point b, Clause 3, Article 25; Point b, Clause 2, and Points b, c, d, Clause 3, Article 27; Point b, Clause 5, Article 29; Point b, Clause 3, Article 30 of this Decree.
d) An administrative violation on invoices other than those specified at Point c of this Clause is an administrative violation that has ended. The time of termination of the violation is the date of the commission of such violation.
For acts of loss, fire or damage of invoices, if the date of loss, fire or damage of invoices cannot be determined, the time of termination of violations is the date on which the lost, burned or damaged invoices are discovered.
For acts of violating the time limit for notification and reporting on invoices specified in Clauses 1 and 3, Article 21; Points a and b Clause 1 and Points c and d Clause 2 Article 23; Clauses 1, 2 and Point a, Clause 3, Article 25; Clause 1, Point a, Clause 2, Clause 3, Clause 4 and Point a, Clause 5, Article 29 of this Decree, the time of termination of violations is the date on which taxpayers submit notices and reports on invoices.”
The statute of limitations for handling violations in the field of invoices and taxes in Vietnam is 2 years from when? How long is the tax arrears period?
Current statute of limitations for sanctioning tax administrative violations?
Pursuant to Clause 2, Article 8 of Decree 125/2020/ND-CP stipulates as follows:
"2. Statute of limitations for sanctioning tax administrative violations
a) The statute of limitations for sanctioning a violation 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, 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 that is not yet serious enough for penal liability examination, 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 from the date of committing 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 the act of failing to submit tax registration dossiers or 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 as prescribed 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.”
How long is the time limit for tax arrears under current regulations?
Pursuant to Clause 6, 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
…
6. Time limit for tax arrears
a) Past the statute of limitations for sanctioning tax-related administrative violations, the taxpayer will not be sanctioned but still have to fully pay the arrears (tax arrears, evaded tax, exempted, reduced or refunded tax amounts) higher than prescribed, interest on late payment of tax) into the state budget within ten years or more from the date of detecting violations. In case the taxpayer fails to register for tax, he/she must fully pay the insufficient tax amount, the evaded tax amount, and the late payment interest for the entire period from the date of detecting the violation.
b) The time limit for tax arrears at Point a of this Clause only applies to taxes according to the tax law and other revenues declared and remitted into the state budget by organizations and individuals themselves.
For revenues from land or other revenues that are determined by a competent authority to determine the financial obligations of an organization or individual, the competent authority shall determine the time limit for arrears in accordance with the law on land. and relevant laws, but not less than the time limit for arrears as prescribed at Point a of this Clause.”
Above are the regulations on the statute of limitations for handling administrative violations in the field of invoices and taxes in Vietnam and the time limit for tax arrears according to current regulations.
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