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1. Penalties for Late Tax Declaration Filing (PIT, VAT, CIT)
Penalty Level
According to Article 13 of Decree 125/2020/ND-CP regulating penalties for late tax declaration filing in 2025 for organizations (Clause 4, Article 7 of Decree 125/2020/ND-CP) and regulations in Clause 5, Article 5 of Decree 125/2020/ND-CP clearly stating that the penalty for individuals is half of the penalty for organizations, specifically as follows:
| Late Filing Period | Penalty for Individuals | Penalty for Organizations |
|---|---|---|
| 01 to 05 days with mitigating circumstances | Warning | Warning |
| 01 to 30 days (except warning cases) | 1,000,000 to 2,500,000 VND | 2,000,000 to 5,000,000 VND |
| 31 to 60 days | 2,500,000 to 4,000,000 VND | 5,000,000 to 8,000,000 VND |
| 61 to 90 days | 4,000,000 to 7,500,000 VND | 8.000.000 đến 15.000.000 đồng |
| No filing but no tax payable | ||
| ≥ 91 days but no tax payable | ||
| No submission of related party transaction appendix with CIT finalization | ||
| Over 90 days, tax payable, full tax and late payment interest paid before tax authority announces decision/makes record | 7,500,000 to 12,500,000 VND; maximum equal to tax amount but not lower than average of organization bracket/2 | 15,000,000 to 25,000,000 VND; if penalty > tax amount then maximum equal to tax amount, but not lower than average of bracket |
Note: If there is tax payable and late payment, additional late payment interest of 0.03% per day on the late tax amount. The specific penalty calculation formula is as follows:
Regarding the number of days of late tax payment as follows:
- The number of days of late tax payment includes holidays and rest days as prescribed by law.
- The time period is calculated from the day immediately following the tax payment deadline, extension period, or deadline on the notice/decision on tax violation handling until the full amount is paid into the state budget (including late payment interest).
Tax Declaration Deadlines (PIT, CIT, VAT)
- VAT Declaration Filing Deadline
According to Article 44 of Tax Administration Law No. 38/2019/QH14, the deadline for filing VAT declarations is as follows, for monthly and quarterly tax declarations:
| No later than the 20th dayof the month following the month in which the tax obligation arises for monthly declaration and payment. |
| No later than the last day of the first month of the quarter following the quarter in which the tax obligation arises. |
- Annual CIT Finalization Filing Deadline
No later than the last day of the 3rd month from the end of the calendar year or fiscal year.
- Monthly/Quarterly PIT Declaration and Payment Deadline (Provisional Payment)
According to Clause 1, Article 44 and Article 55 of Tax Administration Law No. 38/2019/QH14, the tax declaration deadline is also the provisional PIT payment deadline for monthly/quarterly as follows:
| For monthly PIT payment | No later than the 20th day of the month following the month in which the tax obligation arises. |
| For quarterly PIT payment | No later than the last day of the first month of the quarter following the quarter in which the tax obligation arises. |
2. Statute of Limitations for Penalties on Late Tax Declaration Filing
Specifically, the date of committing tax procedure violations is the day immediately following the deadline for performing tax procedures as prescribed, except for some cases:
- For acts specified in Clause 1, Points a, b of Clause 2, Clause 3, and Point a of Clause 4 of Article 10; Clauses 1, 2, 3, 4, and Point a of Clause 5 of Article 11; Clauses 1, 2, 3, and Points a, b of Clause 4, Clause 5 of Article 13, the date of committing the violation for calculating the statute of limitations is the date the taxpayer performs tax registration, notifies the tax authority, or submits tax declaration documents.
- For acts specified in Point c of Clause 2, Point b of Clause 4 of Article 10; Point b of Clause 5 of Article 11; Points c, d of Clause 4 of Article 13, the date of committing the violation for calculating the statute of limitations is the date the competent person discovers the violation.
- In which, Article 10, Article 11 and Article 13 of Decree 125/2020/ND-CP stipulate penalties for violations of tax registration deadlines, notification of temporary suspension/resumption of business, changes to tax registration information and violations of tax declaration filing deadlines.
Below are some notes on the statute of limitations for administrative penalties in the field of taxation:
- If during the penalty period the organization or individual intentionally evades or obstructs the penalty, the statute of limitations will be recalculated from the time this act ceases.
- Organizations and individuals penalized for administrative violations regarding taxes and invoices, if within 6 months (for warnings) or 1 year (for other forms of penalties) from the date of full execution of the penalty decision without re-offending, shall be considered as not having been penalized for that act.
- After the statute of limitations for penalties expires, the taxpayer will not be penalized but must still pay the full amount of tax (additional late payment interest) into the state budget within 10 years prior to the date of discovering the violation. If not registered for tax, must pay the full amount of tax deficiency and late payment interest for the entire period prior to the date of discovering the violation.
- This recovery period only applies to taxes that organizations and individuals self-declare and self-pay; for revenues from land or determined by authorities for financial obligations, the recovery period shall not be less than the above provisions.
3. Ways to Reduce or Exempt Penalties for Late Tax Declaration Filing
Below are some ways to reduce or exempt penalties for late tax declaration filing:
- Self-correction before inspection
- Eligible for penalty reduction when self-filing declarations and paying full tax and late payment interest before the tax authority announces the inspection decision.
- Enterprises need to submit additional declarations, pay the full relevant amount, and send an explanation letter requesting application of mitigating circumstances.
- Force majeure reasons
- Exempt from penalties if late filing is due to natural disasters, fires, epidemics, force majeure events confirmed by competent authorities.
- Enterprises prepare documents proving the event, damage, and confirmation documents; send a request for penalty exemption to the tax authority.
- Mitigating circumstances
- Penalty reduction when there are circumstances such as: first-time violation, good cooperation, proactive remediation, voluntary declaration.
- Enterprises need to clearly state circumstances in the explanation, attach supporting documents, and request application of lower penalties within the bracket.
- Appeal if incorrect
- Exempt/reduce or cancel penalty decision if it is determined that the tax authority's conclusion/application of law is incorrect.
- Enterprises submit a complaint within the legal deadline, attach legal evidence; if not agreed, exercise the right to file an administrative lawsuit.