Level of administrative penalty for late payment of tax returns
Based on Article 13 of Decree 125/2020/ND-CP (amended and supplemented by Clause 10, Article 1 of Decree 310/2025/ND-CP), the level of administrative sanctions for the act of late submission of tax declaration dossiers is regulated as follows:
In addition to fines, taxpayers are also forced to take remedial measures to fully pay the late payment amount to the state budget as prescribed.
Key legal calendar for businesses in June 2026
Based on current legal documents, businesses need to pay attention to the following deadlines for fulfilling obligations:
Responsibilities and obligations of enterprises
According to Article 8 of the 2020 Enterprise Law, enterprises are obliged to comply with regulations on accounting organization, tax payment and other financial obligations. Enterprises need to proactively review data, ensure the truthfulness and accuracy of the declared information in reports sent to state agencies to avoid unintended legal risks.
The above information is summarized from current legal documents as of May 30, 2026. Businesses need to compare with the actual situation and specific guidance documents of the directly managing tax authority to comply with regulations.
