As prescribed at Decree 125_2020_NĐ_CP sanctioning administrative violations of tax, invoices Regulations on cases of not sanctioning administrative violations of tax and invoices are as follows:
1. Not to sanction administrative violations of tax and invoices for the cases in which the administrative violations are not sanctioned according to the provisions of the law on handling of administrative violations.
Taxpayers late in carrying out tax procedures and invoices electronically due to technical problems of information technology systems announced on the web portal of tax authorities in case of committing acts. violations caused by force majeure events specified in Clause 4, Article 11 of the Law on handling of administrative violations.
2. Not to impose administrative penalties for tax-related administrative violations, not to charge late tax payment interest on taxpayers who commit tax-related administrative violations due to compliance with tax agencies 'and agencies' documents guiding and handling decisions The State has the authority related to the contents of the determination of taxpayers' tax obligations (including guiding documents and handling decisions issued before the effective date of this Decree), except for inspection. , tax examination at taxpayers' offices has not discovered errors of taxpayers in declaring and determining payable tax amounts or tax amounts to be exempted, reduced or refunded, but then acts of administrative violations on Taxpayer's tax is detected.
3. Failure to sanction administrative tax-related violations in case of false declarations, taxpayers have made additional declarations in tax declaration dossiers and voluntarily paid payable tax amounts in full before the time tax agencies announce decisions. tax examination and inspection at taxpayers 'offices or before the time when tax agencies detect that there is no tax inspection or examination at taxpayers' offices or before discovery by other competent agencies.
4. Not to sanction acts of violating tax procedures for individuals who directly settle personal income tax, who are late in submitting personal income tax finalization dossiers, but when there is an arising tax amount; Business households and individuals have their tax assessed under Article 51 of the Law on Tax Administration.
5. Not to sanction acts of violation of the time limit for submitting tax declaration dossiers while taxpayers are allowed to extend such tax declaration dossiers.