The deadline for personal income tax 2023

No.

Fine

Acts

Additional fines

Base

1

Warnings

for late submission of the tax declaration dossier beyond the prescribed period from 01 day to 05 days under extenuating circumstances

Forcible full payment of the late-payment interests into the state budget, in the case where the taxpayer delays in submitting tax declaration dossiers, leading to late payment of tax amount.

Clause 1, Article 13

2

VND 02 - 05 million

For the acts of late submission of the tax declaration dossier beyond the prescribed period from 01 day to 30 days, except for the above case

Clause 2, Article 13

3

VND 05 - 08 million

For the acts of late submission of the tax declaration dossier beyond the prescribed period from 31 days to 60 days

Clause 3, Article 13

4

A fine ranging from VND 08 - 15 million for the acts as follows:

- For the acts of late submission of the tax declaration dossier beyond the prescribed period from 61 days to 90 days;

- Submitting the tax declaration dossier beyond the prescribed period for
91 days or more without arising payable tax amount;

- Failing to submit the tax declaration dossier without arising payable tax
amount (*)

- Failing to submit appendices as prescribed by regulations on tax administration together with the enterprise income tax finalization dossier, for enterprises that have transfer pricing transactions (**)

Forcible full payment of the late-payment interests into the state budget, in case where the taxpayer delays in submitting tax declaration dossiers, leading to late payment of tax amount.

Note: The case (*) and (**) must submit the tax declaration dossier and appendices attached with the tax declaration dossier.

Clause 4, Article 13

5

VND 15 - 25 million

For the acts of submitting tax declaration dossiers past 90 days from the date of expiration of the time limit for submission of tax declaration dossiers, with incurred payable tax amount, and the taxpayer has fully paid tax amounts and late-payment interests into the state budget before the tax agency announces tax examination or tax inspection decisions or makes written records of late submission of tax declaration dossiers.

Note: When applying provisions specified in the clause, if the fine is higher than the tax amount arising on the tax declaration dossier, the maximum fine for such case shall be equal to the payable tax amount arising on the tax declaration dossier, but not less than VND 11.5 VND.

Forcible full payment of the late-payment interests into the state budget,
in the case where the taxpayer delays in submitting tax declaration dossiers, leading to late payment of tax amount.

Clause 5, Article 13