Pursuant to Article 44 of the Law on Tax Administration 2019, the deadline for submitting quarterly tax declarations for Quarter 1 of 2026 was April 30, 2026. However, due to the extended public holiday, the submission deadline was postponed to the next working day in accordance with Article 86 of Circular No. 80/2021/TT-BTC. Accordingly, the final deadline for enterprises to submit Quarter 1 tax declarations in 2026 was May 4, 2026.
Nevertheless, enterprises may still fail to submit tax declaration dossiers within the prescribed time limit. Through this article, DNP Viet Nam Law Firm would like to provide enterprises with an overview of the legal risks that may arise from late submission of tax declaration dossiers.
1. Statute of Limitations for Administrative Penalties
Legal basis: Point a Clause 2 Article 8 of Decree No. 125/2020/ND-CP, as amended by Decree No. 310/2025/ND-CP:
- Statute of limitations for imposing administrative penalties: 02 years from the date the violation is committed.
- The date of commission of an administrative violation relating to tax procedures is determined as the day immediately following the expiration of the statutory deadline for fulfilling tax procedures under tax administration regulations.
2. Legal Consequences of Late Submission of Tax Declaration Dossiers
Pursuant to Clause 4 Article 7 and Article 13 of Decree No. 125/2020/ND-CP, as amended by Clause 10 Article 1 of Decree No. 310/2025/ND-CP, the administrative penalties applicable to organizations are as follows:
| No. | Violation | Penalty | Remedial Measures |
|---|---|---|---|
| 1 | Submission delayed from 01 to 05 days with mitigating circumstances | Warning | Compulsory payment of late payment interest into the state budget |
| 2 | Submission delayed from 01 to 30 days, except the case specified in Item 1 | Fine from VND 2,000,000 to VND 5,000,000 | Compulsory payment of late payment interest into the state budget |
| 3 | Submission delayed from 31 to 60 days | Fine from VND 5,000,000 to VND 8,000,000 | Compulsory payment of late payment interest into the state budget |
| 4 | (i) Submission delayed from 61 to 90 days; (ii) Submission delayed for 91 days or more without additional tax payable; (iii) Failure to submit tax declaration dossiers without additional tax payable; (iv) Failure to submit appendices on related-party transactions attached to corporate income tax finalization dossiers | Fine from VND 8,000,000 to VND 15,000,000 | Compulsory payment of late payment interest; compulsory submission of tax declaration dossiers and required appendices |
| 5 | Submission delayed for more than 90 days from the statutory deadline where additional tax payable arises, provided that the taxpayer has fully paid the tax and late payment interest before the tax authority announces a tax inspection decision or before a competent authority issues an inspection decision or records the violation | Fine from VND 15,000,000 to VND 25,000,000 |
Note:
Where the fine calculated under Item 5 exceeds the amount of tax payable arising from the tax declaration dossier, the maximum fine shall be equal to the amount of tax payable stated in the dossier or the aggregate amount of tax payable in the relevant dossiers under Point b Clause 3 Article 5 of Decree No. 125/2020/ND-CP, as amended. However, such fine must not be lower than the average level of the fine bracket prescribed under Clause 4 Article 13 of Decree No. 125/2020/ND-CP, as amended.
3. Late Payment Interest on Administrative Penalties Related to Tax and Invoices
In addition, pursuant to Article 42 of Decree No. 125/2020/ND-CP, as amended by Clause 5 Article 1 of Decree No. 102/2021/ND-CP, organizations and individuals that fail to timely pay administrative penalties relating to tax and invoices shall also be subject to late payment interest as follows:
a) Late payment interest shall be calculated at the rate of 0.05% per day on the overdue penalty amount.
b) The number of days for calculating late payment interest includes public holidays and weekends, and is calculated from the day immediately following the expiration of the payment deadline until the day immediately preceding the date on which the organization or individual remits the penalty amount into the state budget.
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