Penalties for administrative violations in the field of tax declaration of enterprises

Filing tax returns is an obligation of every business, to ensure the state management of taxes and ensure transparency in business operations. Failure to comply with the law on filing tax returns may lead to administrative penalties in each case.

The Government has issued Decree No. 122/2021/ND-CP on sanctioning of administrative violations in the field of planning and investment and Decree No. 125/2020/ND-CP on sanctioning of administrative violations in the field of planning and investment. Taxes and invoices, therefore, each business should pay attention to the submission of tax declaration dossiers to avoid administrative penalties according to the following fines:

Penalty level	Behavior
Warning	Submission of tax returns from 01 day to 05 days past the deadline and there are extenuating circumstances
From 2,000,000 to 5,000,000 (VND)	Submission of tax returns overdue from 01 day to 30 days, except for the above case
From 8,000,000 to 15,000,000 (VND)	– Filing tax returns 61 to 90 days past the prescribed time limit. – Submitting tax returns over the prescribed time limit from 91 days or more but no tax payable. – No tax returns but no tax payable; – Failing to submit appendices according to regulations on tax administration for enterprises having associated transactions with corporate income tax finalization documents.</span >
From 15,000,000 to 25,000,000 (VND)	Submission of a tax return more than 90 days after the deadline for filing a tax return, there is a tax payable and the taxpayer has paid full payment of tax and late payment interest into the state budget before the time the tax agency announces the decision on tax inspection or tax inspection or before the tax authority makes a record on the late submission of tax declaration dossiers.