New: Issuing of electronic reports on administrative penalties for tax or invoice-related violations in Vietnam

According to Point b Clause 2 Article 36 of the Decree No. 125/2020/NĐ-CP of Vietnam’s Government, issuance of electronic reports is specified as follows:

- If any taxpayer defers filing their tax registration application package, changing tax registration information, submitting their tax return or tax finalization documentation by electronic means, within not more than a working day after the date of the tax authority's electronically sending the acknowledgement of receipt of the tax registration application package or application documentation for change in tax registration information or the notice of acceptance of the tax return or the tax finalization documentation, the tax authority shall issue 01 copy of the electronic tax or invoice-related administrative violation report to the violating taxpayer through the portal of the General Department of Taxation, even including the case in which a taxpayer submits multiple sets of tax documentation.

- Electronic tax or invoice-related administrative violation reports issued in conformity with the requirements concerning electronic transactions performed in the tax sector shall serve as a basis for the tax authority's issuance of administrative penalty charge decisions.

- An electronic violation report must specify the reporting date (day, month, year), location; full name, title of the report maker; digital signature of the report maker; full name, address, TIN, 9-digit or 12-digit ID card number of the violating person or name, address, TIN of the violating entity; hour, date (day, month, year) of commission of the violation; description of act of administrative violation; rights and time limit for giving explanation about the violator’s act; receiving and handling authority. Signature of the violating entity or person affixed to an electronic violation report shall be optional.

- Tax authorities shall be responsible for setting up information technology systems to match the demands for preparation and delivery of electronic administrative violation reports. Once information technology systems meet requirements for preparation and delivery of electronic administrative violation reports for acts of violation against regulations on other tax or invoicing procedures, the Minister of Finance shall determine the issuance and delivery of electronic administrative violation reports.

View more details at the Decree No. 125/2020/NĐ-CP of Vietnam’s Government, effective from December 05, 2020.

Thuy Tram

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