The statute of limitations for sanctioning administrative violations of tax and invoices

What is the statute of limitations for sanctioning administrative violations?

The statute of limitations for handling administrative violations is a certain period of time prescribed by law. If this time limit is exceeded, the competent persons are not allowed to issue decisions on handling of administrative violations. 

The statute of limitations for sanctioning administrative violations of tax and invoices; the deadline is considered not to be sanctioned; tax collection time limit

As prescribed at Decree 125_2020_NĐ_CP sanctioning administrative violations of tax, invoices regulations on the statute of limitations for sanctioning administrative violations are as follows:

1. The statute of limitations for sanctioning administrative violations on invoices

a) The statute of limitations for sanctioning administrative violations on invoices is 01 year.

b) The time for calculating the statute of limitations for sanctioning administrative violations on invoices is specified as follows:

For acts of administrative violations which are being carried out specified at Point c of this Clause, the statute of limitations shall be counted from the date the persons competent to perform public duties detect the violations.

For an administrative violation which has ended as specified at Point d of this Clause, the statute of limitations is counted from the date the violation ends.

c) The acts of administrative violations on invoices are being carried out are the acts specified in Clause 4, Article 21; Point b Clause 2 and Clause 3 of Article 23; Clause 2 and Clause 5 of Article 24; Point b, Clause 3, Article 25; Point b Clause 2 and Points b, c, d Clause 3 Article 27; Point b, Clause 5, Article 29; Point b, Clause 3, Article 30 of this Decree.

d) The act of administrative violation on invoices other than the case specified at Point c of this Clause is the administrative violation that has ended. The time of termination of an act of violation is the date the violation was committed.

For the act of losing, burning or damaged invoices, if the date of loss, fire or damage of the invoice cannot be determined, the time of termination of the act of violation is the date when the invoice is found to be lost, burnt or damaged.

For acts of violation on the time limit for notifying and reporting on invoices specified in Clauses 1 and 3, Article 21; Points a and b, Clause 1 and Points c and d, Clause 2, Article 23; Clauses 1, 2 and Point a, Clause 3, Article 25; Clause 1, Point a Clause 2, Clause 3, Clause 4 and Point a Clause 5 Article 29 of this Decree shall be terminated on the date the taxpayer submits a notice or report on an invoice.

2. The statute of limitations for sanctioning tax-related administrative violations

a) The statute of limitations for sanctioning a violation of tax procedure is 02 years, from the date of violation.

The date of committing an act of administrative violation of tax procedures is the day following the expiration of the time limit for carrying out tax procedures according to the law on tax administration, except the following cases:

For acts specified in clause 1, point a, b clause 2, clause 3 and point a clause 4 Article 10; Clauses 1, 2, 3, 4 and Point a Clause 5 Article 11; Clauses 1, 2, 3 and Points a and b, Clause 4, and Clause 5, Article 13 of this Decree, the date of committing the violation to calculate the statute of limitations is the date the taxpayer makes tax registration or notification to the tax agency. or file tax returns.

For acts specified at Point c, Clause 2, Point b, Clause 4, Article 10; Point b, Clause 5, Article 11; Points c and d, Clause 4, Article 13 of this Decree, the date the violation is committed to calculate the statute of limitations is the date that the person competent to perform the public duty detects the violation.

b) The statute of limitations for penalties for tax evasion is not to the extent of being examined for penal liability, the act of false declaration leading to a lack of tax payable or an increase in the amount of tax exempt, reduced or refunded is 05 years, from the date of violation.

The date of committing the act of false declaration leading to understatement of payable tax amount or increasing the tax amount exempted, reduced or refunded or acts of tax evasion (except for the act at Point a, Clause 1, Article 17 of this Decree) is the day following the date. at the end of the deadline for submitting the tax declaration dossier of the tax period in which the taxpayer declares tax understated, tax evasion or the day following the date on which a competent authority issues a decision on tax refund, tax exemption or reduction.

For acts of failing to submit tax registration dossiers, or failing to submit tax declaration dossiers at Point a, Clause 1, Article 17 of this Decree, the date of committing acts of violation to calculate statute of limitations is the date the competent persons perform official duties. detect violations. For acts of filing tax declaration dossiers after 90 days specified at Point a, Clause 1, Article 17 of this Decree, the date of committing the act of violation to calculate the statute of limitations is the date the taxpayer submits the tax declaration dossier.

3. For cases that are accepted and settled by criminal procedure-conducting agencies, but after that there is a decision not to prosecute the criminal case, the decision to cancel the decision to institute the case, the decision to suspend Investigate or terminate the case if the violation shows signs of administrative violation of tax or invoice, within 03 days from the date of issuance of the decision, the criminal procedure-conducting agency must transfer the decision. The above-mentioned regulations are attached with dossiers, material evidences and means of the violation and request for sanctioning of administrative violations to the persons with competence to sanction tax-related administrative violations and invoices. The statute of limitations for sanctioning violations shall comply with Clauses 1 and 2 of this Article. Time for agencies conducting legal proceedings to accept and consider is counted into the statute of limitations for sanctioning administrative violations.

4. Within the time limit specified in Clauses 1 and 2 of this Article, if organizations or individuals deliberately shirk or obstruct the sanctioning, the statute of limitations for sanctioning administrative violations shall be recalculated from the time the acts are terminated. evasion hinders the punishment.

5. The time limit is considered not to be sanctioned for administrative violations of tax and invoices

Organizations and individuals that will be sanctioned for administrative violations of tax and invoices if within 06 months from the date on which the sanctioning decision is completed or 01 year from the date of completing the sanctioning decision. If the other official violation or the statute of limitations for execution of the sanctioning decision expires but the violation is not repeated, it shall not be regarded as having not been administratively sanctioned for such act.

The day when the decision on sanctioning a warning is completed is the date when the decision on sanctioning an administrative violation is assigned or sent to the sanctioned organization or individual as prescribed in Article 39 of this Decree.

6. Tax retrospective collection time

a) Past the statute of limitations for sanctioning tax-related administrative violations, the taxpayer will not be sanctioned but still have to fully pay the tax arrears (understated tax, evaded tax amount, exempted, reduced, or refunded tax. higher than the regulations, the money for late payment of tax) into the state budget for a period of ten years or more, from the date of detecting the violation. If the taxpayer fails to make tax registration, the tax deficient amount, tax evaded, or late payment interest must be fully paid for the whole period, since the date of detecting the violation.

b) The time limit for retrospective collection of tax at Point a of this Clause applies only to taxes under the tax law and other revenues declared and self-remitted by organizations and individuals into the state budget.

For the revenues from land or other revenues whose financial obligations are determined by the agency competent to determine the financial obligations of the organization or individual, the competent agency shall determine the time limit for arrears according to the provisions of law on land. belt and related laws but not less than the time limit for arrears collection specified at Point a of this Clause.

This Decree provides for administrative violations, sanctioning forms, sanctioning levels, remedial measures, competence to impose penalties, competence to make administrative violation records and a number of sanctioning procedures. administrative violations of tax, invoices.

This Decree does not apply to administrative violations of fees and charges; administrative violations of tax on exported and imported goods collected by the customs authority and violated regulations on tax registration procedures, violations of regulations on notification of business suspension, notification to report on the continued business operation ahead of time with the business registration agency, the cooperative registration agency of the organizations and individuals that carry out tax registration together with the enterprise registration, the registration of cooperatives, Business Registration.

What enterprises need to do with the statute of limitations for sanctioning administrative violations of tax and invoices

1. To carefully check the statute of limitations for sanctioning administrative violations on invoices, the statute of limitations for sanctioning administrative violations of tax as mentioned above, but still within the statute of limitations for sanctioning new ones.

2. Once sanctioned, carefully check your tax filing process to avoid new violations within 6 months (for a warning) or 1 year (for a fine) to be considered " have not been administratively sanctioned for that act "

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