Based on Article 13 of Decree 125/2020/ND-CP amended by Clause 10, Article 1 of Decree 310/2025/ND-CP stipulating penalties for violations of tax declaration deadlines:
Article 13. Sanctions for violations of tax declaration deadlines
1. Warning for the act of submitting tax declaration documents overdue from 01 day to 05 days and with mitigating circumstances.
2. A fine of between VND 2,000,000 and VND 5,000,000 shall be imposed for the act of submitting tax declaration documents overdue from 01 day to 30 days, except for cases specified in Clause 1 of this Article.
3. A fine of between 5,000,000 VND and 8,000,000 VND shall be imposed for the act of submitting tax declaration documents beyond the prescribed time limit from 31 days to 60 days.
4. A fine of between VND 8,000,000 and VND 15,000,000 shall be imposed for one of the following acts:
a) Submitting tax declaration dossiers exceeding the prescribed deadline from 61 days to 90 days;
b) Submitting tax declaration dossiers exceeding the prescribed deadline by 91 days or more but not incurring the amount of tax to be paid;
c) Not submitting tax declaration dossiers but not incurring the amount of tax to be paid;
d) Not submitting appendices according to regulations on tax management for enterprises with related transactions attached to the corporate income tax finalization dossier.
5. A fine of between VND 15,000,000 and VND 25,000,000 shall be imposed for the act of submitting tax declaration dossiers beyond 90 days from the date of expiration of tax declaration dossiers, incurring the amount of tax payable and the taxpayer has paid the full amount of tax and late payment to the state budget before the tax authority announces the tax inspection decision, another competent authority announces the inspection or examination decision, or before the tax authority makes a record of the act of late payment of tax declaration dossiers.
In case the fine amount applied according to this clause is greater than the amount of tax incurred on the tax declaration dossier, the maximum fine amount for this case is equal to the amount of tax incurred to be paid on the tax declaration dossier or the total amount of tax incurred to be paid on the tax declarations in the cases specified in point b, clause 3, Article 5 of this Decree but not lower than the average level of the fine frame specified in clause 4 of this Article.
6. Remedial measures:
a) Obligation to pay the full amount of late tax payment to the state budget for violations specified in Clauses 1, 2, 3 and Clause 4 of this Article in cases where taxpayers are late in submitting tax declaration dossiers leading to late tax payment;
b) Obligation to submit tax declaration dossiers, appendices attached to tax declaration dossiers for acts specified in points c, d, clause 4 of this Article.
Thus, the penalty for business households not submitting tax declaration dossiers in 2026 is as follows:
+ A fine of between VND 8,000,000 and VND 15,000,000 shall be imposed for the act of not submitting tax declaration documents but not incurring the amount of tax payable;
+ At the same time, the act of not submitting tax returns for business households also applies remedial measures: Forcing tax returns to be submitted.
The penalty for late payment of tax declaration dossiers for business households is as follows:
- Delaying payment from 01 day to 05 days and with mitigating circumstances: Warning penalty
- Delaying payment from 01 day to 30 days, except for the above case: Fine from 2,000,000 VND to 5,000,000 VND
- Delaying payment from 31 days to 60 days: Fine from 5,000,000 VND to 8,000,000 VND
- Delaying payment from 61 days to 90 days: Fine from 8,000,000 VND to 15,000,000 VND
- Delaying payment from 91 days or more but not incurring the amount of tax to be paid: Fine from VND 8,000,000 to VND 15,000,000
- Delaying payment for more than 90 days from the date of expiry of tax declaration dossiers: Fine from 15,000,000 VND to 25,000 VND
In case the fine amount applied according to this clause is greater than the tax amount incurred on the tax declaration dossier, the maximum fine amount for this case is equal to the tax amount incurred to be paid on the tax declaration dossier or the total tax amount incurred to be paid on the tax declarations in the cases specified in point b, clause 3, Article 5 of Decree 125/2020/ND-CP but not lower than the average level of the fine frame specified in clause 4, Article 13 of Decree 125/2020/ND-CP.
In addition, it is mandatory to pay the full amount of late tax payment to the state budget for violations in cases where taxpayers are late in submitting tax declaration dossiers leading to late tax payment.
The fine level for taxpayers who are households and business households applies the same fine level as for individuals (Clause 4, Article 7 of Decree 125/2020/ND-CP).
