According to the provisions of Article 12 of Decree 125/2020/ND-CP, the penalty for false tax declaration or incomplete declaration of the contents in the tax file does not lead to a shortage of tax payable or does not lead to an increase in the amount of tax exempted, reduced, or refunded, specifically as follows:
- Fine from VND 500,000 to VND 1,500,000 for the act of false declaration or declaration that does not fully meet the indicators in the tax file but is not related to the determination of tax obligations, except for the act specified in Clause 2, Article 12 of Decree 125/2020/ND-CP.
- Fine from VND 1,500,000 to VND 2,500,000 for the act of incorrect declaration or failure to fully declare the indicators on the tax declaration, appendices attached to the tax declaration but not related to determining tax obligations.
- Fine from VND 5,000,000 to VND 8,000,000 for one of the following acts:
+ Incorrect or incomplete declaration of indicators related to determining tax obligations in tax records;
+ The act specified in Clause 3, Article 16, Clause 7, Article 17 of Decree 125/2020/ND-CP.
- Remedial measures:
+ Forced to re-declare and submit additional documents in the tax file for the acts specified in Clause 1, 2 and Point a, Clause 3, Article 12 of Decree 125/2020/ND-CP;
+ Forced to adjust the loss and input value-added tax deducted for the next transfer period (if any) for the act specified in Clause 3, Article 12 of Decree 125/2020/ND-CP.
