Clause 3, Article 9 of Decree 125/2020/ND-CP, amended by Clause 7, Article 1 of Decree 310/2025/ND-CP, stipulates the case of incorrect tax declaration but voluntarily supplementing and fully paying as follows:
Article 9. Cases where administrative violations of taxes and invoices are not handled
1. Not to sanction administrative violations related to taxes and invoices for cases where administrative violations are not sanctioned according to the provisions of law on handling administrative violations.
Taxpayers who are late in carrying out tax procedures and invoices by electronic means due to technical problems of the information technology system notified on the electronic information portal of the tax authority are subject to violations due to force majeure events specified in Clause 4, Article 11 of the Law on Handling of Administrative Violations.
2. Not to sanction administrative violations related to taxes, not to charge late payment tax for taxpayers who violate administrative violations related to taxes due to implementation of guiding documents, handling decisions of tax authorities, competent state agencies related to the content of determining tax obligations of taxpayers (including guiding documents, handling decisions issued before the effective date of this Decree), except in cases where tax inspection and examination at the taxpayer's headquarters has not detected errors by taxpayers in declaring and determining the amount of tax payable or the amount of tax exempted, reduced, or refunded, but then the act of administrative violations related to taxes of taxpayers is detected.
3. Not to sanction administrative violations on taxes in cases of incorrect declaration, taxpayers who have supplemented tax declaration dossiers according to the provisions of tax management law and have voluntarily paid the full amount of tax payable before the tax authority announces the tax inspection decision, another competent authority announces the inspection decision at the taxpayer's headquarters or before the tax authority discovers it without tax inspection at the taxpayer's headquarters or before another competent authority discovers it.
Thus, taxpayers who declare incorrectly but voluntarily supplement and pay the full amount of tax payable are not penalized.
It is necessary to pay in full before the tax authority announces the tax inspection decision, another competent authority announces the inspection decision at the taxpayer's headquarters, or before the tax authority discovers that it is not through tax inspection at the taxpayer's headquarters, or before another competent authority discovers it.
