11/11/2024 09:45

What are the fines for incorrect declaration leading to insufficient tax payments in Vietnam? What are judgments related to this violation?

What are the fines for incorrect declaration leading to insufficient tax payments in Vietnam? What are judgments related to this violation?

What are the fines for incorrect declaration leading to insufficient tax payments in Vietnam? What are judgments related to the act of incorrect declaration leading to insufficient tax payments?

1. What are the fines for incorrect declaration leading to insufficient tax payments in Vietnam?

The penalty for the act of incorrect tax declaration leading to insufficient tax payments or an increase in tax exempted, reduced, or refunded is guided by Article 16 of Decree 125/2020/ND-CP as follows:

- Penalty of 20% of the underdeclared tax amount or the excessive tax amount exempted, reduced, or refunded applies to one of the following acts:

+ Incorrect declaration of the tax calculation base or deductible tax amount or incorrect determination of the case entitled to tax exemption, reduction, refund leading to a shortage of tax payable or an increase in tax exempted, reduced, refunded, but all economic transactions have been fully reflected in the accounting system, invoices, and legal documents;

+ Incorrect declaration leading to a decrease in tax payable or an increase in tax refund, exempted, reduced amount not falling under the aforementioned case, but the taxpayer voluntarily filed a supplementary declaration and paid the full amount of tax shortage into the state budget before the tax authority concludes the tax inspection or audit at the taxpayer’s office;

+ Incorrect declaration leading to a decrease in tax payable or an increase in tax refund, reduced, exempted tax audited, inspected by the competent authority, administrative violation records identified as tax evasion but the taxpayer violates the administrative for the first time regarding the act of tax evasion, has filed supplementary declaration and paid the full amount of tax into the state budget before the competent authority issues a penalty decision, and the tax authority has recorded the act as incorrect declaration leading to tax shortage;

+ Incorrect declaration leading to a shortage of tax payable or increase in tax exempted, reduced, refunded related to affiliated transactions but the taxpayer has prepared market price determination dossiers or prepared and submitted to the tax authority appendices per regulations on tax management for enterprises with affiliated transactions;

+ Use of illegal invoices, documents to account for the value of goods, services purchased leading to a decrease in tax payable or increase in tax refund, exempted, reduced amount but when tax inspection reveals, the buyer proves that the illegal use of invoices, documents was the seller’s fault and the buyer has fully accounted as per regulations.

- Remedial measures:

- To force the full payment of the shortage tax amount, over-claimed refund, exemption or reduction, and late payment interest into the state budget for the acts prescribed in Clause 1, Article 16 of Decree 125/2020/ND-CP.

In cases where the statute of limitations for penalties has expired, the taxpayer will not be penalized as prescribed in Clause 1 of this Article, but must pay the full amount of tax shortage, excess refund, exemption or reduction, and late payment interest into the state budget by the deadline prescribed in Clause 6, Article 8 of Decree 125/2020/ND-CP;

- To enforce the adjustment of the losses, and the deductible input value-added tax amount transferred to the next period (if any) for the acts prescribed in Clause 1, Article 16 of Decree 125/2020/ND-CP.

- In cases where the taxpayer makes incorrect declarations as prescribed in points a, b, d of Clause 1 of this Article, but does not lead to a shortage of tax payable or an increase in the tax exempted, reduced or not yet refunded, no penalty will be imposed according to Article 16 of Decree 125/2020/ND-CP but will be penalized according to Clause 3, Article 12 of Decree 125/2020/ND-CP.

2. What are judgments related to the act of incorrect declaration leading to insufficient tax payments?

Below is a compilation of some judgments related to incorrect declaration leading to insufficient tax payments:

No. Judgment Title Issuance Date Court of Trial
1 Judgment 106/2024/HC-PT on administrative violation sanction decision appeal in taxation April 01, 2024 High People's Court in Da Nang
2 Judgment 33/2023/HC-ST on administrative decision appeal in the taxation field August 14, 2023 Dong Nai Provincial People's Court
3 Judgment 549/2023/HC-PT on administrative decision appeal in tax application, tax collection, tax arrears July 26, 2023 High People's Court in Hanoi
4 Judgment 162/2023/HC-PT on administrative violation sanction decision appeal in the taxation field May 23, 2023 High People's Court in Da Nang
5 Judgment 44/2023/HC-ST on administrative violation sanction decision appeal in the taxation field May 05, 2023 Long An Provincial People's Court
6 Judgment 66/2023/HC-PT on appeal of administrative decision in the taxation field February 16, 2023 High People's Court in Ho Chi Minh City
7 Judgment 742/2022/HC-PT on appeal of administrative decision in the taxation field September 13, 2022 High People's Court in Ho Chi Minh City
8 Judgment 677/2022/HC-PT on appeal of state administrative management decision in the taxation field August 25, 2022 High People's Court in Ho Chi Minh City
9 Judgment 149/2022HC-PT on appeal of handling of administrative violation in taxation May 05, 2022 High People's Court in Hanoi
10 Judgment 214/2022/HC-PT on appeal of administrative decision in the taxation field March 28, 2022 High People's Court in Ho Chi Minh City
11 Judgment 64/2022/HC-PT on request to cancel tax payment notification, cancel response document March 17, 2022 High People's Court in Hanoi
12 Judgment 03/2022/HC-PT on appeal of administrative decision in import taxation January 06, 2022 High People's Court in Ho Chi Minh City
13 Judgment 182/2021/HC-PT on appeal of administrative decision in the taxation field July 14, 2021 High People's Court in Da Nang
14 Judgment 280/2021/HC-PT on appeal of administrative decision in the taxation field May 17, 2021 High People's Court in Ho Chi Minh City
15 Judgment 128/2021/HC-PT on appeal of administrative decision in tax management March 19, 2021 High People's Court in Da Nang
16 Judgment 649/2020/HC-PT on appeal of state administrative management decision in land and tax handling October 21, 2020 High People's Court in Ho Chi Minh City
17 Judgment 1443/2020/HC-ST on appeal of administrative decision in taxation September 09, 2020 People's Court of Ho Chi Minh City
18 Judgment 07/2019/HC-ST on appeal against tax violation sanction decision, complaint resolution decision in taxation September 05, 2019 Ninh Thuan Provincial People's Court
19 Judgment 119/2019/HC-PT on appeal against administrative decision in tax, VAT refund cases March 26, 2019 High People's Court in Ho Chi Minh City
20 Judgment 60/2018/HC-PT on suit against administrative decision in the taxation field April 10, 2018 High People's Court in Da Nang
21 Judgment 29/2017/HC-ST on suit against tax administrative violation sanction decision August 22, 2017 Dak Lak Provincial People's Court
22 Judgment 173/2017/HC-PT on appeal against administrative decision in the taxation field August 09, 2017 High People's Court in Ho Chi Minh City
20


Please Login to be able to download
Login

  • Address: 17 Nguyen Gia Thieu, Vo Thi Sau Ward, District 3, Ho Chi Minh City
    Phone: (028) 7302 2286 (6 lines)
    E-mail: info@lawnet.vn
Parent company: THU VIEN PHAP LUAT Ltd
Editorial Director: Mr. Bui Tuong Vu - Tel. (028) 7302 2286
P.702A , Centre Point, 106 Nguyen Van Troi, Ward 8, Phu Nhuan District, HCM City;