Eliminate contract tax, notes to prevent business households from being fined

Business households are still "failed"

Just 1 week before moving to the tax declaration stage, many individuals and business owners still have "profiles" of information related to business registration, tax registration and information declaration.

Mr. Pham Huu Tuyen - owner of a men's fashion business branch (Hai Phong City) said: "The tax authority and the supporters have come to guide the installation, free software, and how to create invoices connected to the tax management department, but I am still confused".

Similarly, Ms. Do Thi Linh - a grocery store owner (Cau Giay, Hanoi) said that many draft and decree have been consulted but there has not been an official decision such as the revenue threshold applied to create electronic invoices from cash registers, etc. Ms. Linh is still anxiously waiting.

Penalties for acts of inspection and tax declaration

Fine from 2 to 5 million VND for one of the violations of regulations on compliance with tax inspection and examination decisions, and enforcement of tax administrative decisions.

Not receiving decisions on tax inspection and examination, decisions on enforcement of tax administrative decisions when assigned or sent by tax authorities in accordance with the provisions of law;

Failure to comply with tax inspection and examination decisions for 03 working days or more from the date of complying with the decision of the competent authority;

Providing documents, invoices, documents, documents, and accounting books related to tax obligations that have exceeded the deadline of 06 working hours from the date of receipt of a request from the competent authority during the inspection and examination at the taxpayer's headquarters;

Providing incomplete and accurate information, documents, and accounting books related to determining tax obligations as required by competent authorities during the tax inspection and examination period at taxpayer headquarters;

Do not sign a tax inspection or examination record within 05 working days from the date of making or the date of public announcement of the record.

Fine from 5 to 10 million VND for the following acts:

Not providing data, documents, or accounting books related to determining tax obligations when requested by competent authorities during the tax inspection and examination at taxpayer headquarters;

Failure to comply with or not comply with the decision to seal documents, safees, warehouses of goods, supplies, raw materials, machinery, equipment, factories;

Arbitrarily remove or change the sealing mark that has been legally created by the competent authority.

Incorrect declaration leads to incorrect tax payment amount

Incorrect declaration leads to a shortage of tax payable or an increase in tax exempted, reduced, or refunded by 20% of the declared tax amount or the tax exempted, reduced, or refunded amount higher than prescribed.

Accordingly, incorrect declaration of the basis for calculating taxes or the amount of tax deducted or determining the wrong cases of tax exemption, reduction, and refunds leads to a shortage of tax payable or an increase in the amount of tax exempted, reduced, and refunded, but economic operations have been fully reflected in the accounting system, invoices, and legal documents.

Incorrect disclosure reduces the amount of tax payable or increases the amount of tax refunded, the amount of tax exempted or reduced is not subject to the provisions of Point a of this Clause, but the taxpayer has voluntarily declared and fully paid the remaining tax amount to the state budget before the tax authority ends the tax inspection and examination period at the taxpayer's headquarters.

Incorrect disclosure reduces the amount of tax payable or increases the amount of tax refunded, the amount of tax exempted or reduced has been determined by the competent authority to be an act of tax evasion, but the taxpayer has committed an administrative violation for the first time for tax evasion, and has declared and paid the full amount of tax to the state budget before the competent authority issued the penalty decision and the tax authority has issued a record to determine that the act of false disclosure leads to tax shortage.

Incorrect disclosure leads to a shortage of tax payable or an increase in tax exempted, reduced, or refunded for related transactions, but the taxpayer has prepared a file to determine market prices or prepared and sent to the tax authority appendices according to regulations on tax management for enterprises with related transactions.

Using illegal invoices and documents to account for the value of purchased goods and services reduces the amount of tax payable or increases the amount of tax refunded, the amount of tax exempted or reduced, but when the tax authority inspects and inspects and discovers that the buyer has proven that the violation of using illegal invoices and documents belongs to the seller and the buyer has fully accounted according to regulations.