In case of false declaration of information in the tax declaration file but it does not reduce the payable tax amount, will it be administratively sanctioned?
If the tax registration in Vietnam is not on time, how will it be handled?
Pursuant to Article 10 of Decree 125/2020/ND-CP stipulating penalties for violations of the tax registration deadline as follows:
“Article 10. Sanctions for violations of tax registration deadlines; notice of business suspension; notice to resume business ahead of time
1. A warning for the act of tax registration; notice of business suspension; the notice of business resumption before the notice period is overdue from 01 day to 10 days and there are extenuating circumstances.
2. A fine of between VND 1,000,000 and 2,000,000 shall be imposed for one of the following acts:
a) Tax registration; notify the resumption of business before the notice period has expired from 01 day to 30 days, except for the case specified in Clause 1 of this Article;
b) Notice of business suspension beyond the prescribed time limit, except for the case specified in Clause 1 of this Article;
c) Failing to notify the suspension of business operations.
3. A fine ranging from VND 3,000,000 to VND 6,000,000 shall be imposed for tax registration; notice of business resumption before the notice period has expired from 31 to 90 days.
4. A fine of between VND 6,000,000 and 10,000,000 shall be imposed for one of the following acts:
a) Tax registration; notify the resumption of business activities before the notice period is over 91 days or more;
b) Failing to notify the resumption of business activities before the announced deadline, but no tax payable is incurred.”
Thus, in case of violation of the deadline for tax registration, notice of business suspension, or notice of business resumption ahead of time, penalties will be imposed according to the above provisions.
Will there be a penalty if I declare wrong information in the tax return but do not reduce the payable tax amount?
Is there a penalty for changing tax registration in Vietnam information but being late to notify?
Pursuant to Article 11 of Decree 125/2020/ND-CP stipulates as follows:
“Article 11. Sanctions for violations of the time limit for notification of changes in tax registration information
1. A warning shall be imposed for one of the following acts:
a) Notice of change of tax registration contents beyond the prescribed time limit from 01 to 30 days but fail to change the tax registration certificate or tax identification number notice with extenuating circumstances;
b) Notice of change of tax registration information beyond the prescribed time limit from 01 day to 10 days, causing changes to the tax registration certificate or tax identification number notification with extenuating circumstances.
2. A fine ranging from VND 500,000 to VND 1,000,000 shall be imposed for notifying changes in tax registration contents within 01 to 30 days but failing to change the tax registration certificate or code notification. tax amount, except for the case of sanction under Point a, Clause 1 of this Article.
3. A fine of between VND 1,000,000 and 3,000,000 shall be imposed for one of the following acts:
a) Notice of changes in tax registration contents beyond the prescribed time limit from 31 to 90 days but do not change the tax registration certificate or tax identification number notice;
b) Notice of change of tax registration contents beyond the prescribed time limit from 01 day to 30 days, resulting in change of tax registration certificate or tax identification number notice, except for the case specified at Point b, Clause 1 of this Article. .
4. A fine of between VND 3,000,000 and 5,000,000 shall be imposed for one of the following acts:
a) Notice of change of tax registration contents beyond the prescribed time limit by 91 days or more, but without changing the tax registration certificate or tax identification number notice;
b) Notification of changes in tax registration contents beyond the prescribed time limit from 31 to 90 days, causing changes to the tax registration certificate or tax identification number notification.
5. A fine of between VND 5,000,000 and 7,000,000 shall be imposed for one of the following acts:
a) Notice of change of tax registration contents beyond the prescribed time limit by 91 days or more, causing changes to the tax registration certificate or tax identification number notice;
b) Failure to notify change of information in the tax registration dossier.
6. The provisions of this Article do not apply to the following cases:
a) Non-business individuals who have been granted personal income tax identification numbers are slow to change information about their identity cards when they are issued with citizen identification cards;
b) The income-paying agency is late in notifying the change of identity card information when individual income taxpayers who are authorized to finalize personal income tax are issued with citizen identification cards;
c) Notice of change of information in the tax registration dossier about the taxpayer's address beyond the prescribed time limit due to the change of administrative boundaries according to the Resolution of the Standing Committee of the National Assembly or the Resolution of the National Assembly.
7. Remedial measures: Forced submission of dossiers of change in tax registration contents for the acts specified at Point b, Clause 5 of this Article.”
Accordingly, violations of the time limit for notification of changes in tax registration in Vietnam information will be handled according to the above provisions.
Is there a penalty if I declare wrong information in the tax return but do not understate the payable tax amount?
Pursuant to Article 12 of Decree 125/2022/ND-CP stipulates as follows:
“Article 12. Sanctions for making false declarations or incomplete declarations of contents in the tax dossiers that do not lead to a lack of payable tax amounts or an increase in exempted, reduced or refunded tax amounts.
1. A fine ranging from VND 500,000 to VND 1,500,000 shall be imposed for making false declarations or incompletely declaring items in the tax dossier but not related to the determination of tax obligations, except for the acts specified in Clause 2 of this Article. this.
2. A fine ranging from VND 1,500,000 to VND 2,500,000 shall be imposed for making incorrect declarations or incompletely declaring the criteria on the tax declaration and the appendices attached to the tax declaration but not related to the determination of obligations. tax.
3. A fine of between VND 5,000,000 and 8,000,000 shall be imposed for one of the following acts:
a) Wrong declaration or incomplete declaration of criteria related to the determination of tax liability in the tax dossier;
b) Acts specified in Clause 3, Article 16; Clause 7 Article 17 of this Decree.
4. Remedial measures:
a) Forcible re-declaration and additional submission of documents in the tax dossier, for the acts specified in Clauses 1, 2 and Point a, Clause 3 of this Article;
b) Forcible adjustment of losses and deductible input value-added tax amounts (if any) for the acts specified in Clause 3 of this Article.”
Thus, for acts of false declaration, incomplete declaration of information in the tax file, which does not lead to a lack of payable tax amount or does not lead to an increase in the amount of tax exempted, reduced or refunded, they will be subject to administrative penalties. in accordance with the above provisions.
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