Will taxpayers who make false declarations of tax returns and have made additional declarations and fully paid the payable tax amount, will they be administratively sanctioned?

Main Content

• Taxpayers who actively declare additional tax declaration dossiers in case of false declaration will be administratively sanctioned?
• How long is the statute of limitations for tax administrative penalties?
• What is the current statute of limitations for administrative sanctions in Vietnam in the field of invoices?

Taxpayers who actively declare additional tax declaration dossiers in case of false declaration will be administratively sanctioned?

Pursuant to Article 9 of Decree 125/2020/ND-CP stipulating cases where no administrative penalties for taxes and invoices are imposed are as follows:

“Article 9. Cases of not sanctioning administrative violations on taxes and invoices

1. Not sanctioning administrative violations on taxes and invoices for cases where administrative violations are not sanctioned in accordance with the law on handling of administrative violations.

Taxpayers who are late to carry out tax procedures and invoices by electronic method due to technical problems of the information technology system are notified on the electronic portal of tax authorities in the case of committing violations. offenses caused by force majeure events specified in Clause 4, Article 11 of the Law on Handling of Administrative Violations.

2. No penalties for tax administrative violations, no late payment interest for taxpayers who commit tax administrative violations due to the implementation of guiding documents and handling decisions of tax authorities and agencies competent state related to the content of determining tax obligations of taxpayers (including guiding documents and handling decisions issued before the effective date of this Decree), except for the case of inspection. , tax inspection at the taxpayer's headquarters has not yet discovered the taxpayer's errors in the declaration and determination of the payable tax amount or the tax amount to be exempted, reduced or refunded, but then administrative violations on taxpayers' taxes are discovered.

3. No penalties for tax administrative violations in case of false declaration, taxpayers have made additional declarations to tax declaration dossiers and voluntarily paid the payable tax amount before the time the tax authorities announce the decision. tax inspection, tax inspection at the taxpayer's office or before the tax authority detects that the tax inspection or examination has not been conducted at the taxpayer's office or before other competent authorities detect it.

4. Not sanctioning violations of tax procedures for individuals who directly finalize personal income tax, who are late in submitting personal income tax finalization dossiers and have incurred tax refunds; business households and individuals that have been taxed according to the provisions of Article 51 of the Law on Tax Administration.

5. No penalties for violations of the time limit for filing tax returns during the time the taxpayer is granted an extension to submit that tax return.”

Thus, the cases mentioned above will not be administratively sanctioned in the field of taxes and invoices. In case the taxpayer makes a false declaration and has actively made additional declarations to the tax return and voluntarily paid the payable tax amount before the tax authority has a decision on tax inspection or tax inspection, or before the tax authority has issued a decision on tax inspection or tax inspection. Taxes discovered will not be administratively sanctioned on taxes and invoices.

Will taxpayers who make false declarations of tax returns and have made additional declarations and fully paid the payable tax amount, will they be administratively sanctioned?

How long is the statute of limitations for tax administrative penalties?

Pursuant to Clause 2, Article 8 of Decree 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-related 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 not yet serious enough to prosecute for penal liability, for making false declarations leading to a lack of payable tax amounts or for 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 acts 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.”

Accordingly, the statute of limitations for administrative sanctions in Vietnam in the tax field is 2 years from the date of committing the violation.

What is the current statute of limitations for administrative sanctions in Vietnam in the field of invoices?

According 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.”

Accordingly, the statute of limitations for administrative sanctions in Vietnam in the field of invoices is 2 years.