(PLO)- Do not penalize taxpayers who are late in carrying out tax procedures and invoices electronically due to technical problems of the system.
Regarding violations in the field of taxes and invoices, currently, according to the provisions of Decree 125/2020, there are five cases that are not administratively sanctioned.
Specifically, Article 9, Decree 125/2020 stipulates cases where no penalties for administrative violations of taxes and invoices are imposed, including:
1. No penalties are imposed on taxpayers who are late in carrying out tax procedures and invoices electronically due to technical problems of the information technology system, which are notified on the agency’s website. tax authorities in the case of committing violations due to force majeure events.
2. No penalty for tax administrative violations, no late payment interest for taxpayers who commit tax administrative violations due to compliance with the guiding documents and handling decisions of tax authorities and agencies competent state related to the content of determining the tax liability of taxpayers.
Except for the case where the tax inspection and examination at the taxpayer’s office has not yet discovered the taxpayer’s error in declaring and determining the payable tax amount or the exempted, reduced or refunded tax amount, but then the tax administrative violations of taxpayers are detected.
3. 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 has not been conducted at the taxpayer’s office or before the detection by other competent authorities.
4. Not sanctioning violations of tax procedures for individuals who directly finalize personal income tax, who are late in submitting personal income tax finalization dossiers and have incurred tax refunds; business households and individuals that have been taxed.
5. Not sanctioning violations of the time limit for filing tax returns during the time the taxpayer is granted an extension to submit that tax return.
Dong Nai: Tax debt in 2022 is more than 2,100 billion VND
(PLO)- The total amount of tax debt in Dong Nai province is estimated at over VND 2,100 billion in 2022, down from the previous year.
DANG LE
