Vietnam Legal Documents Database

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Topic >> Tax-sanctions
  • fa-check-circle Official Letter No. 4547/TCHQ-TXNK - Regarding fines imposed on incorrect declaration of tax exemption dossier ( 2-Aug-2018)
    According to Clause 2 Article 8 of Decree No. 127/2013/ND-CPfa-exclamation-circle , the act of failure to make a declaration or to provide correct contents in the tax exemption dossier shall be subject to a fine of 20% of the understated amount of tax payable, regardless of deliberate errors or unintentional errors. read more
  • fa-check-circle Official Letter No. 4420/TCHQ-TXNK - It is disallowable to pay late payment interests in installments ( 26-Jul-2018)
    According to Clause 25 Article 1 of Law No. 21/2012/QH13 and Article 39 of Decree No. 83/2013/ND-CPfa-exclamation-circle , currently, there is only the policy on payment in installments applicable to tax arrears rather than policy on payment in installments applicable to late payment interests. read more
  • fa-check-circle Official Letter No. 3186/TCHQ-TXNK - Regarding deduction of VAT imposed by tax authorities ( 7-Jun-2018)
    According to Clause 6 Article 14 of Circular No. 219/2013/TT-BTCfa-exclamation-circle , the VAT paid under a decision on tax imposition made by a customs authority shall be deducted in full, unless penalties for tax evasion, tax fraud. read more
  • fa-check-circle Official Letter No. 11381/CT-TTHT - Regarding late payment interest rate applicable to tax retroactively collected from July 1st, 2016 ( 22-Mar-2017)
    According to point e Clause 3 Article 3 of Circular No. 130/2016/TT-BTC, in the case an enterprise had insufficiently declared tax amounts incurred in tax periods before July 1st, 2016 but it has just detected by the tax authority during inspection after such day, the late payment interest shall be only charged at the rate 0.05% per day for the period of late payment before July 1st, 2016. For the period of late payment from July 1st, 2016 onwards, the late payment interest rate shall be reduced to 0.03% per day.
  • fa-check-circle Official Letter No. 855/TCT-QLN - Regarding enforcement of tax arrears ( 14-Mar-2017)
    The document is to reply to issues relating to enforcement of tax arrears incurred by a single-member limited liability company owned by an individual. read more
  • fa-check-circle Circular No. 176/2016/TT-BTC - Amendments, supplements to the regulations on penalties for invoice – related administrative violations ( 31-Oct-2016)
    One of the important amendments of this Circular is the reduction of the brackets of fines imposed on invoice – related administrative violations as follows: read more
  • fa-check-circle Official Letter No. 4975/TCT-CS - Regarding EIT policy when an enterprise provides loan without interests for another enterprise ( 26-Oct-2016)
    According to point e Clause 1 Article 37 of the Law on Tax Administration No. 78/2006/QH11fa-exclamation-circle , enterprises that purchase, sell, exchange, and account values of goods or services not in accordance with common transaction values in the market shall be subject to tax assessment read more
  • fa-check-circle Merged document No. 16/VBHN-BTC - [Merged] - To increase penalties on administrative violations pertaining to tax declaration from December 15th, 2013 ( 21-Oct-2016)
    This document is to merge the amendments, supplements of Decree No. 100/2016/ND-CPfa-exclamation-circle dated July 1st, 2016 to the Government’s Decree No. 129/2013/ND-CP dated October 16th, 2013 on penalties for tax offences and enforcement of administrative tax decisions.
  • fa-check-circle Official Letter No. 8230/TCHQ-TXNK - Regarding tax on goods whose intended use is changed ( 24-Aug-2016)
    According to Article 21 of Circular No. 38/2015/TT-BTCfa-exclamation-circle , imported goods which are exempt from tax shall be only sold domestically or repurposed after the new declaration is registered and all tax, fines (if any) are declared and fully paid read more
  • fa-check-circle Decree No. 45/2016/NĐ-CP - Amending the provisions on penalties for customs control – related administrative violations ( 26-May-2016)
    This Decree is to amend, supplement to a number of the following provisions: read more
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