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PENALTY FOR LATE TAX FILING IN VIETNAM

Under Circular No. 166/2013/TT-BTC effective from January 1, 2014:

I. Penalties for late submission of applications for tax registration, notification of changes to information in the application for tax registration (hereinafter referred to as notification of information adjustment):

1. A warning shall be issued if the application for tax registration or notification of information adjustment is submitted 01 – 10 days behind schedule, provided there are mitigating circumstances.

2. A fine of VND 700,000 shall be imposed if the application for tax registration or notification of information adjustment is submitted 01 – 30 days behind deadline except for the case in Clause 1 of this Article. The fine shall not fall below VND 400,000 if there are mitigating circumstances, and shall not exceed VND 1,000,000 if there are aggravating circumstances.

3. The following violations shall incur a fine of VND 1,400,000 (the fine shall not fall below VND 800,000 if there are mitigating circumstances, and shall not exceed VND 2,000,000 if there are aggravating circumstances):

a) Application for tax registration or notification of information adjustment is submitted more than 30 days behind deadline.

b) Notification of information adjustment is not submitted.

c) Application for tax registration is not submitted but additional tax is not incurred.

III. Penalties for late submission of tax declarations

1. A warning shall be issued if the tax declaration is submitted 01 to 05 days behind deadline with mitigating circumstances.

2. A fine of VND 700,000 shall be imposed the tax declaration is submitted to the tax authority 01 – 10 days behind deadline except for the case in Clause 1 of this Article (the fine shall not fall below VND 400,000 if there are mitigating circumstances, and shall not exceed VND 1,000,000 if there are aggravating circumstances).

3. A fine of VND 1,400,000 shall be imposed the tax declaration is submitted to the tax authority > 10 to 20 days behind deadline (the fine shall not fall below VND 800,000 if there are mitigating circumstances, and shall not exceed VND 2,000,000 if there are aggravating circumstances).

4. A fine of VND 2,100,000 shall be imposed the tax declaration is submitted to the tax authority > 20 to 30 days behind deadline (the fine shall not fall below VND 1,200,000 if there are mitigating circumstances, and shall not exceed VND 3,000,000 if there are aggravating circumstances).

5. A fine of VND 2,800,000 shall be imposed the tax declaration is submitted to the tax authority > 30 to 40 days behind deadline (the fine shall not fall below VND 1,600,000 if there are mitigating circumstances, and shall not exceed VND 4,000,000 if there are aggravating circumstances).

6. The following violations shall incur a fine of VND 3,500,000 (the fine shall not fall below VND 2,000,000 if there are mitigating circumstances, and shall not exceed VND 5,000,000 if there are aggravating circumstances):

a) The tax declaration is submitted >40 to 90 days behind deadline.

b) The tax declaration is submitted > 90 days behind deadline but no additional tax is incurred or in the event defined in Clause 9 Article 13 of this Circular.

c) The tax declaration is not submitted but no additional tax is incurred (unless, by law, the submission of tax declarations is not required).

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Under Circular No. 176/2016/TT-BTC amending and supplementing some articles of Circular No. 10/2014/TT-BTC, effective from December 15, 2016:

III. For violations against regulations on submission of notices/reports to tax agencies, excluding notices of invoice issuance

1. A warning shall be imposed on the submission of notices/reports to tax agencies in the 1st date to the 10th date as from the deadline prescribed, not applicable to notices of invoice issuance.

2. A fine of from VND 2,000,000 to VND 4,000,000 shall be imposed on the submission of notices/reports to tax agencies after the 10th date from the deadline prescribed, not applicable to notices of invoice issuance.

3. A fine of from VND 4,000,000 to VND 8,000,000 shall be imposed on the failure to submit notices/reports to tax agencies. The failure to submit notices/reports to tax agencies shall be defined for the submission after the 20th date from the deadline prescribed, not applicable to notices of invoice issuance.