I mistakenly declared the employee’s personal income tax file, already submitted, now I want to make a cable report for additional submission, is it okay? What are the current penalties for false declaration of tax returns in Vietnam? What are the cases in which tax returns are falsely declared by the law without penalty? Looking forward to the lawyer’s answer, I sincerely thank you!
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Legal grounds
Decree 126/2020/ND-CP
Decree 125/2020/ND-CP
If the employee’s personal income tax return is incorrect, can it be re-declared?
Pursuant to the provisions of Clause 4, Article 7 of Decree 126/2020/ND-CP on tax declaration dossiers, specifically as follows:
“Article 7. Tax declaration dossiers
…
- Taxpayers may submit additional declarations for each incorrect tax return according to the provisions of Article 47 of the Law on Tax Administration and according to the form prescribed by the Minister of Finance. Taxpayers make additional declarations as follows:
a) In case the additional declaration does not change the tax liability, only the explanation of the additional declaration and relevant documents must be submitted, the additional declaration is not required.
In case the annual tax finalization declaration has not been submitted, the taxpayer shall make additional declarations in the monthly and quarterly tax declaration dossiers with errors or omissions, and concurrently synthesize additional declaration data into the annual tax finalization declaration dossier.
If the annual tax finalization declaration has been submitted, only the annual tax finalization declaration shall be additionally declared; especially in case of additional declaration of personal income tax finalization declaration for organizations and individuals paying incomes from salaries and wages, they must also make additional declarations of monthly and quarterly declarations with corresponding errors and omissions. “
Thus, according to the above provisions, if the additional declaration does not affect the increase or decrease of personal income tax, it is only necessary to submit an explanation of the additional declaration and related documents. additional.
The declaration forms can be found in Appendix II issued with Circular 80/2021/TT-BTC as follows:
01/KHBS – Additional declaration
01-1/KHBS – Supplemental declaration explanation
In addition, in case of false declaration or incomplete declaration of items in the tax file, they may be administratively sanctioned according to the provisions of Article 12 of Decree 125/2020/ND-CP.
What is the penalty for false declaration of tax return?
Pursuant to the provisions of Article 12 of Decree 125/2020/ND-CP, specifically as follows:
“Article 12. Penalties for making false declarations or incomplete declarations of contents in tax dossiers that do not lead to a lack of payable tax amounts or an increase in exempted, reduced or refunded tax amounts.
- A fine ranging from VND 500,000 to VND 1,500,000 shall be imposed for making false declarations or incompletely declaring items in the tax dossier but not related to the determination of tax obligations, except for the acts specified in Clause 2 of this Article. this.
- A fine ranging from VND 1,500,000 to VND 2,500,000 shall be imposed for making incorrect declarations or incomplete declaration of items on the tax declaration and the appendices attached to the tax declaration but not related to the determination of obligations. tax.
- A fine of between VND 5,000,000 and 8,000,000 shall be imposed for one of the following acts:
a) Wrong declaration or incomplete declaration of criteria related to the determination of tax liability in the tax dossier;
b) Acts specified in Clause 3, Article 16; Clause 7 Article 17 of this Decree.
- Remedial measures:
a) Forcible re-declaration and additional submission of documents in the tax dossier, for the acts specified in Clauses 1, 2 and Point a, Clause 3 of this Article;
b) Forcible adjustment of losses and deductible input value-added tax amounts (if any) for the acts specified in Clause 3 of this Article.”
Accordingly, if there are acts of false declaration, incomplete declaration of information in the tax file, which does not lead to a lack of payable tax amount or does not lead to an increase in the exempted, reduced or refunded tax amount, it may be subject to a penalty. fined according to the above-mentioned fines. Except for the cases specified in Clause 3, Article 9 of Decree No. 125/2020/ND-CP.
What are the cases of false declaration of tax returns without being penalized?
Pursuant to the provisions of Article 9 of Decree 125/2020/ND-CP, the acts of making false declarations of tax declaration dossiers without being penalized are as follows:
“Article 9. Cases of not sanctioning administrative violations on taxes and invoices
…
- No penalties for tax administrative violations in case of false declaration, taxpayers have made additional declarations to tax declaration dossiers and voluntarily paid the payable tax amount before the time the tax authorities announce the decision. tax inspection, tax inspection at the taxpayer’s office or before the tax authority detects that the tax inspection or examination is not done at the taxpayer’s office or before other competent authorities detect it.”
According to the above regulations, in case of false declaration of personal income tax returns for employees, if they have made additional declarations and voluntarily paid the payable tax amount before the time the tax authorities announce the decision, tax inspection, tax inspection at the taxpayer’s office or before the tax authority detects that the tax inspection or examination has not been conducted at the taxpayer’s office or before other competent authorities detect it. not subject to administrative penalties.
Only after the above time, the supplement will be sanctioned according to the provisions of Article 12 of the Decree
125/2020/ND-CP.
What is the meaning of tax filing regulations?
Tax declaration dossiers and additional declaration dossiers are in fact the basis for taxpayers to calculate by themselves the payable tax amount, additional payable tax amount, late payment interest (if any) and pay money into the state budget according to regulations. Tax administration agencies shall determine tax according to regulations in case of detecting that taxpayers have incompletely and incorrectly declared tax bases and payable tax amounts in tax declaration dossiers.
Tax administration agencies shall base themselves on tax declaration dossiers of taxpayers, information of competent state agencies and tax administration information to calculate payable tax amounts and notify tax amounts. payable to taxpayers as prescribed.
Tax authorities base on tax declaration records of business households and individuals paying tax by the presumptive method and tax management information for the purpose from which they can determine the flat tax rate as prescribed.
Related article:
Finalization and refund of personal income tax in Vietnam
Procedures to register for the latest personal tax code in Vietnam
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Frequently asked questions:
The following acts of false declaration but do not lead to a lack of payable tax amount, an increase in the amount of tax exempted, reduced or not yet refunded:
Declare wrong tax bases or tax amounts to be deducted, or wrongly identify cases eligible for tax exemption, reduction or refund, leading to a lack of payable tax amounts or an increase in exempted, reduced or refunded tax amounts in business operations. have been fully reflected on the system of legal accounting books, invoices and documents
Making false declarations reduces the payable tax amount or increases the refunded tax amount, the exempted or reduced tax amounts do not fall into the cases specified at Point a of this Clause, but the taxpayer has voluntarily made additional declarations and paid the full amount. insufficient tax money into the state budget before the time the tax authority ends the tax inspection and examination period at the taxpayer’s office.
Wrong declaration leads to a lack of payable tax amount or an increase in the tax amount exempted, reduced or refunded for related transactions, but the taxpayer has prepared a dossier to determine the market price or has prepared and sent to the tax authority the additional documents. records according to regulations on tax administration for enterprises having associated transactions;
A tax declaration file is basically understood as a tax return and related documents and documents are used as a basis from which to determine the tax obligations of subjects who are taxpayers with the bank. State books prepared by taxpayers and sent to tax authorities by electronic or paper method.
Conclusion: So the above is Penalties for false declaration of tax returns in Vietnam. Hopefully with this article can help you in life, please always follow and read our good articles on the website: lsxlawfirm.com
