Specifically, a fine of one time of tax evasion shall be imposed on taxpayers with one or more mitigating circumstances when committing one of the acts of violation such as failure to submit tax registration dossiers; not submitting a tax return or filing a tax return 90 days after the deadline for submitting a tax return, or from the expiration of the deadline for submission of a tax return, except for the case specified at Point b. , c Clauses 4 and 5, Article 13 of this Decree;
Failure to record in the accounting books the revenues related to the determination of the tax payable, the failure to declare or to incorrectly declare the tax payable or increase the tax refund, exemption, reduction or deduction. acts specified in Article 16 of this Decree;
Do not issue invoices when selling goods or services, unless the taxpayer has declared tax on the value of goods or services already sold or supplied in the corresponding tax period; making invoices for selling goods and services that are incorrect in terms of quantity and value of goods or services to make tax declaration lower than reality and detected after the deadline for submitting tax declaration dossiers; Using illegal invoices; Illegally using invoices for tax declaration reduces payable tax amounts or increases refundable tax amounts or exempted or reduced tax amounts;
Using illegal documents; illegal use of documents; using vouchers and documents that do not properly reflect the nature of the transaction or the actual transaction value to incorrectly determine the payable tax amount, exempted or reduced tax, or refunded tax amount; making incorrect, material or goods destruction procedures and dossiers that reduce payable tax amounts or increase refundable, exempt, or reduced tax amounts.
Using goods not subject to tax, tax exemption or consideration for tax exemption for the prescribed purposes without declaring the change of use purposes or declaring tax to the tax agency; Taxpayers that carry out business activities during the time of application for business suspension or suspension but fail to notify tax authorities, except for the case specified at Point b, Clause 4, Article 10 of this Decree.
The Decree clearly states that a fine of 1.5 times of the evaded tax amount shall be imposed on taxpayers who commit one of the above-mentioned acts without aggravating or mitigating circumstances; a fine of 2 times of the evaded tax amount on the taxpayer committing one of the acts specified above with one aggravating circumstance; a fine of 2.5 times of the evaded tax amount on the taxpayer committing one of the above acts with two aggravating circumstances; a fine of 3 times the amount of tax evasion shall be imposed on the taxpayer committing one of the acts above with three or more aggravating circumstances.
Deadline for submitting tax declaration documents to fines up to 25 million VND
The Decree also specifies penalties for violations of the deadline for submitting tax returns. Specifically, a warning penalty for the act of filing tax return overdue from 1-5 days and with mitigating circumstances.
A fine of between VND 2-5 million shall be imposed for filing a tax return 1-30 days behind schedule, except for prescribed cases. For acts of filing tax returns 31-60 days past the prescribed time limit, a fine of between VND 5-8 million is imposed.
A fine of between VND 8-15 million shall be imposed for one of the following acts: Filing the tax declaration 61-90 days behind schedule; filing a tax return 91 days or more behind schedule but no payable tax incurred; not filing a tax return but no arising tax; do not submit appendices according to regulations on tax administration for enterprises with associated transactions together with corporate income tax finalization dossiers.
A fine of between VND 15 – 25 million shall be imposed for filing a tax declaration more than 90 days behind schedule from the deadline for submission of a tax declaration, if there is a payable tax amount and the taxpayer has fully paid Taxes and late payment interest shall be remitted into the state budget before the tax agency announces the decision on tax examination or inspection or before the tax agency makes a record of late submission of tax declaration dossiers according to the provisions of Clause 11 Article 143 of the Law on Tax Administration. In case the applied fine is larger than the arising tax on the tax declaration dossier, the maximum fine amount in this case is equal to the arising tax payable on the tax declaration dossier but not lower than the average amount. average of the fine bracket.
The Decree takes effect from December 5, 2020.