Worrying about being fined for having to submit declarations before operating
Reflecting to functional agencies, Ms. N.T.B.P said that her family had been granted a Business Registration Certificate from December 31, 2024 to open a clinic. However, due to the specific nature of the health sector that needs to wait for appraisal, the clinic will not officially have an operating license until August 1, 2025.
During the time waiting for licensing, the business household has not had any activities. It was not until November 24, 2025 that we carried out tax declaration for 2025," Ms. P. expressed her concern. According to her opinion, because the unit has not been operating, it is not yet up to the level to declare, but she is still concerned whether submitting dossiers at the end of the year like that will violate regulations and be penalized or not.
Lang Son Tax Department clearly stipulates the starting time of business
Answering this question, the grassroots Tax authority of 5 provinces of Lang Son cited legal regulations to clarify the responsibilities of taxpayers. According to the Law on Tax Administration, the deadline for submitting presumptive tax declaration dossiers for new business households is no later than 10 days from the date of starting business.
Notably, the determination of "date of business start" does not completely depend on whether the unit has had revenue or not. Based on Decree No. 01/2021/ND-CP, business households have the right to operate business from the date of being granted the Business Registration Certificate, except for conditional business lines.
Warning about administrative penalties for late payment of tax returns
The tax authority emphasizes that taxpayers need to base on the actual situation and compare with the date of issuance of the Certificate to fulfill their tax declaration obligations on time. If business households submit tax declaration dossiers late compared to the 10 days mentioned above, the unit will be administratively sanctioned for tax violations according to Decree No. 125/2020/ND-CP.
Timely declaration helps business households avoid unnecessary penalties arising right in the early stages of starting a business. For conditional industries, business households need to pay attention to close coordination with the directly managing tax authority immediately after being granted a license to be guided on the most accurate initial declaration procedures.
