Pursuant to Article 44 of the Law on Tax Administration 2019, the deadline for submitting Quarter 1 tax declarations in 2026 was April 30, 2026. However, due to the extended public holiday, the 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 submitting Quarter 1 tax declarations in 2026 was May 4, 2026.
Nevertheless, household businesses may still fail to submit tax declaration dossiers within the prescribed time limit. Through this article, DNP Viet Nam Law Firm would like to help household businesses understand the potential legal risks arising 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 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 Point a Clause 4 Article 7 of Decree No. 125/2020/ND-CP, the penalties prescribed under Article 13 of Decree No. 125/2020/ND-CP, as amended by Clause 10 Article 1 of Decree No. 310/2025/ND-CP, are generally applicable to organizations. However, for taxpayers being households or household businesses, penalty levels applicable to individuals shall apply.
| No. | Violation | Penalty | Remedial Measures |
|---|---|---|---|
| 1 | Submission delayed from 01 to 05 days with mitigating circumstances | Warning | Compulsory payment of late payment amounts into the state budget |
| 2 | Submission delayed from 01 to 30 days, except the case specified in Item 1 | Fine from VND 1 million to VND 2.5 million | Compulsory payment of late payment amounts into the state budget |
| 3 | Submission delayed from 31 to 60 days | Fine from VND 2.5 million to VND 4 million | Compulsory payment of late payment amounts 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 as prescribed under tax administration regulations regarding related-party transactions attached to corporate income tax finalization dossiers | Fine from VND 4 million to VND 7.5 million | Compulsory payment of late payment amounts; compulsory submission of tax dossiers and appendices for cases (iii) and (iv) |
| 5 | Submission delayed for more than 90 days where additional tax payable arises, provided that the taxpayer has fully paid the tax and late payment amounts before the tax authority announces an inspection decision or records the violation | Fine from VND 7.5 million to VND 12.5 million | — |
Note:
Where the fine calculated under this case exceeds the tax amount arising from the tax declaration dossier, the maximum fine shall be equal to the tax amount payable stated in the dossier or the aggregate tax amount payable under the relevant dossiers, but must not be lower than the average level of the fine bracket prescribed under Item 4 above.
3. Late Payment Interest on Administrative Penalties Related to Tax
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 late payment days includes public holidays and weekends, calculated from the day immediately following the expiration of the payment deadline until the day immediately preceding the actual payment date into the state budget.
Note: This obligation only arises where the taxpayer fails to timely pay the administrative penalty relating to tax violations.
🏢 5th Floor, No. 52 Nguyen Thi Nhung Street, Van Phuc Urban Area, Hiep Binh Ward, Ho Chi Minh City, Vietnam.
📞 Hotline: 0987.290.273 (LL.M. Lawyer Dinh Van Tuan).
📩 Email: info@dnp-law.com
🌐 Website:https://www.dnp-law.com/
