According to Clause 2, Article 1 of Decree 373/2025/ND-CP supplementing Clause 3, Article 9 of Decree 126/2020/ND-CP, taxpayers who have declared tax quarterly but are not eligible to declare tax quarterly are handled as follows:
- In case taxpayers voluntarily discover that they do not meet the conditions for quarterly tax declaration, taxpayers must make monthly tax declarations from the first month of the next quarter, return monthly tax declaration dossiers of previous quarters and calculate late payment fees according to regulations.
- In case the tax authority discovers that taxpayers do not meet the conditions for quarterly tax declaration, the tax authority shall issue a document requesting taxpayers to declare tax monthly from the first month of the next quarter, return tax declaration dossiers for the previous quarters and calculate late payment fees according to regulations, except in cases where the tax authority discovers through inspection at the taxpayer's headquarters. Taxpayers must make monthly tax declarations and return tax declaration dossiers for the month according to the tax authority's written request.
- Taxpayers are not administratively sanctioned for late payment of tax declaration dossiers for tax declaration dossiers of tax periods that must be repaid due to changes in tax periods. Tax declaration dossiers for months that have been repaid are determined to be dossiers that replace tax declaration dossiers for the quarterly periods that have been paid.
Thus, taxpayers are not administratively sanctioned for late payment of tax declaration dossiers for tax declaration dossiers of tax periods that must be repaid due to changes in tax periods.
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