PENALTIES FOR TAX DECLARATION FILING

Create at: 02/10/2019 14:45

DEADLINE FOR FILING VAT, OIT, CIT and LUCS

Monthly: By the 20th of the following month

For example: ABC Company declares VAT monthly -> VAT declaration in January 2019. The deadline is February 20, 2019 at the latest

Quarterly: no later than the last day of the first month of the following quarter

Example: Company ABC declares VAT quarterly -> VAT declaration quarter 4/2018. Deadline for submission is no later than January 30, 2019

By year: no later than the last day of the first month of the following year
According to each time of arising: No later than the 10th day since the date of arising
Annual tax finalization dossier: includes the finalization of CIT, PIT, financial statements and the attached appendices. No later than the last day of March from the end of the calendar year or fiscal year

Example: Tax finalization dossier in 2020. The deadline is March 31, 2021

After determining the number of days delayed filing a tax return, we find out the PENALTIES UNDER THE REGULATION.

Pursuant to Article 9, Circular 166/2013 / TT-BTC: Regulations on penalties for late submission of tax declaration

FINES	DATE OF SUBMISSION DATE
Caution	-For acts of filing tax returns 1 day to 05 days behind schedule with extenuating circumstances
A fine of 700,000 VND	-For acts of filing tax returns to tax authorities 01 to 10 days behind schedule -If there are extenuating circumstances, the minimum fine level is not lower than 400,000 VND -If there is an aggravating circumstance, the maximum fine level shall not exceed 1,000,000 VND
A fine of 1,400,000 VND	-For acts of submitting tax declaration dossiers to tax agencies 10 to 20 days behind schedule -If there are extenuating circumstances, the minimum fine level must not be less than 800,000 VND -If there is an aggravating circumstance, the maximum fine level shall not exceed 2,000,000 VND
A fine of 2,100,000 VND	- For acts of submitting tax declaration dossiers to tax agencies from more than 20 days to 30 days behind the prescribed time limit -If there are extenuating circumstances, the minimum fine level must not be less than 1,200,000 VND -If there is an aggravating circumstance, the maximum fine level shall not exceed 3,000,000 VND
Fine of 2,800,000 VND	-For acts of submitting tax declaration dossiers to tax agencies 30 - 40 days behind schedule -If there are extenuating circumstances, the minimum fine level must not be less than 1,600,000 VND -If there is an aggravating circumstance, the maximum fine level shall not exceed 4,000,000 VND
Fine 3.500.000 VND	-For one of the following acts: a. Filing tax returns 40 days to 90 days behind schedule b. Filing tax returns 90 days behind schedule, but no incurred tax c. No tax filing is incurred but no tax payable (unless the law requires that the tax return is not required) d. Submitting quarterly tax declaration dossiers is more than 90 days behind schedule from the deadline for submitting annual tax declaration dossiers, but the deadline for submission of annual tax finalization declarations has not yet expired. -If there are extenuating circumstances, the minimum fine level must not be lower than 2,000,000 VND -If there is an aggravating circumstance, the maximum fine level shall not exceed 5,000,000 VND

NOTE: In addition to being fined for late filing a tax return above. If the case leads to late tax payment, there will also be a fine for late payment of tax

According to Article 13 of Circular 10/2014 / TT-BTC, which is amended and supplemented under Circular 176/2016 / TT-BTC, stipulates the penalty for late submission of reports on using invoices, specifically as follows:

Fines	Number of days of late payment
Caution	From day 1 to day 10
A fine of between VND 2,000,000 - 4,000,000 VND	Slow down after 10 days
Fine from 4,000,000 VND - 8,000,000 VND	After 20 days

For example: The deadline for submitting invoice use reports of Quarter IV / 2018 is January 30, 2019. But until February 15, 2019, your business has just filed -> 15 days late (from February 1, 2019)

Fine level: from 2,000,000 - 4,000,000 VND -> Average is: 3,000,000 VND

NOTE:

Making false or incomplete report on the use of invoices: a fine of between VND 200,000 and 1,000,000
In addition to being fined, enterprises must make and send reports back to the tax agency according to regulations.

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