Handling violations of incorrect declaration of multiple tax targets on the same day
According to the provisions of Decree 125/2020/ND-CP amended by Decree 310/2025/ND-CP, the principle of sanctioning taxpayers with many errors on the same day has very specific guidance. In case taxpayers falsely declare one or more indicators in tax records on the same day, if these acts are subject to tax procedure sanctions, functional agencies will only sanction one act of false declaration with the highest penalty frame.
This principle also applies similarly to late submission of multiple tax returns of the same tax or late submission of multiple invoice reports on the same day.
However, an important note is that if among the late submission dossiers there are dossiers belonging to tax evasion cases, this act will be separated to be penalized according to tax evasion regulations instead of applying the principle of fining one act the highest.
Deadline for submitting tax returns for business households in 2026
Based on Decree 68/2026/ND-CP, business households and individual businesses must strictly comply with the time milestones for submitting tax declaration dossiers. Specifically, for quarterly tax declaration, the deadline is the last day of the first month of the next quarter. For monthly tax declaration, the latest deadline is the 20th day of the month following the month in which the tax obligation arises.
Regarding annual personal income tax finalization, taxpayers have a deadline until March 31 of the following calendar year. For real estate leasing activities, individuals can choose to declare tax twice a year or declare once a year with specific milestones at the end of July or the end of January of the following year depending on their choice. The tax payment deadline is also the last day of the corresponding tax declaration deadline.
Distinguish between late submission of dossiers and tax evasion
The boundary between tax procedure violations and tax evasion is clearly defined in the 2025 Law on Tax Administration. The act of not submitting or submitting tax returns after 90 days from the expiration date leading to a shortage of tax payable or an increase in the amount of tax refunded will be considered tax evasion.
In addition, not recording revenues in accounting books or not making invoices when selling goods also belongs to this group of serious acts.
However, the law also has regulations encouraging taxpayers to voluntarily rectify errors.
If a taxpayer submits a tax return after 90 days but no tax amount is incurred, or if it is incurred but the full amount of tax and late payment has been paid before the tax authority announces the inspection decision or makes a record of violation, this act will not be penalized for tax evasion but will only be penalized for violating tax procedures.
