Currently, in addition to the regulations on sanctioning administrative violations on taxes and invoices, people need to be aware of 05 cases of administrative violations on taxes and invoices that have not been sanctioned to ensure their rights and interests for yourself.
What is a tax administrative violation?
According to Clause 1, Article 2 of Decree No. 125/2020/ND-CP, an administrative violation on tax is an act committed by an organization or individual in violation of the law on tax administration and tax law. and other revenues that are not crimes and must be administratively sanctioned as prescribed by law.
In which, other revenues include:
– Land use fees;
– Land rent, water surface rent;
– Fees for granting mineral exploitation rights;
– Fees for granting the right to exploit water resources;
– Profit after tax remaining after appropriating funds of enterprises in which 100% of charter capital is held by the State;
– Dividends and profits are divided among the state capital invested in joint-stock companies and limited liability companies with two or more members.
What is an administrative violation on invoices?
According to Clause 2, Article 2 of Decree 125/2020/ND-CP, an administrative violation on invoices is an act of guilt committed by an organization or individual in violation of the law on invoices, but not a crime. and according to the provisions of law must be administratively sanctioned.
Cases of not sanctioning administrative violations on taxes and invoices
Specifically, Article 9, Decree 125/2020/ND-CP stipulates cases where no penalties for administrative violations of taxes and invoices are imposed, including:
(1) No administrative penalties for tax and invoice violations in the following cases:
Taxpayers who are late to carry out tax procedures and invoices electronically due to technical problems of the information technology system are notified on the tax authority’s web portal in the case of committing violations. committed by force majeure events. (Based on Clause 4, Article 11 of the Law on Handling of Administrative Violations)
(2) No penalties for tax administrative violations, no late payment interest in the following cases:
Taxpayers commit administrative violations of tax by complying with guiding documents and handling decisions of tax authorities or competent state agencies related to the content of determining the taxpayer’s tax obligations.
Except for the case where the tax inspection and examination at the taxpayer’s office has not yet discovered the taxpayer’s error in declaring and determining the payable tax amount or the exempted, reduced or refunded tax amount, but then acts tax administrative violations of taxpayers are detected.
(3) No penalties for tax-related administrative violations in the following cases: Wrong declaration, taxpayers have made additional declarations to tax declaration dossiers and voluntarily paid the payable tax amount before the time of announcement by tax authorities. decide on tax inspection or tax inspection at the taxpayer’s office or before the tax authority detects that the tax inspection or examination has not been conducted at the taxpayer’s office or before other competent authorities detect .
(4) Not sanctioning violations of tax procedures in the following cases:
The individual who directly finalizes personal income tax is late in submitting the personal income tax finalization dossier and has incurred a refundable tax amount; business households and individuals that have been taxed according to the provisions of Article 51 of the Law on Tax Administration.
(5) No penalties for violations of the deadline for submitting tax returns in the following cases:
During the time the taxpayer is granted an extension to file such tax return.
Thus, through the article on Pham Consult, there are cases where not sanctioned for administrative violations on taxes and invoices. Please pay attention to protect your interests!