Uni 21-10-2013 – Guidance of tax administration violation penalty

The government just issued decree No.129/2013/NĐ-CP about tax administration violation penalty and enforcement of tax administration decision. In which, some spotlights should be noted as follows:

• Tax registration dossier submission or information change notification of tax registration is over 30 days as regulations will be fined from 800,000 VND 1,000,000 VND
• Preparation of tax declaration dossier wrongly, inadequately writes the items in the list of purchase & sale invoices from 400,000 VND to 1,000,000 VND
• Preparation of tax declaration dossier wrongly, inadequately writes the items in the invoices, will be fined from 600,000 VND 1,500,000 VND   
• Preparation of tax declaration dossier wrongly, inadequately writes the items in tax declaration, tax finalization will be fined from 800,000 VND to 2,000,000 VND
• Wrong declaration leading to lacking of the payable quarterly estimation tax amount but not exceed the deadline of tax finalization dossier will be fined from 1,200,000 VND to 3,000,000 VND
• Wrong declaration behaviors leading to lacking of the payable tax amount or increasing the refundable tax amount of 20% to the lacked tax amount or the refunded tax amount , the exempted & reduced tax  amount higher than regulations of Tax Law (specified in article 10)
• Tax evasion and fraud behaviors are fined from one to triple to the evasion and fraud amounts (specified in article 11)
• Penalty for behavior of submission of declaration dossier later than deadline

This Decree takes effects from 15 December 2013, reject Decree No. 98/2007/NĐ-CP and 13/2009/NĐ-CP