Management and decision-making tools

Tool for Calculating Late Filing Penalties and Tax Interest

Check for late tax payments and tax returns.

Calculate late payment penalties on a daily basis and determine the reference penalty framework for late filing of tax returns.

The tool does not determine the final penalty amount, does not automatically recognize mitigating circumstances, and does not replace the assessment of tax evasion or cases of exemption, non-calculation, or postponement of late payment penalties.

Taxpayer type

Tax return status Application has been submitted. Application not yet submitted

The deadline for submission

Date of actual application submission

Please enter the final legal deadline after you have checked for holidays, extensions, or private notices.

There are mitigating circumstances, and I have grounds to support them.

Does the file indicate any tax payable? No cancellation fee applies. There is a problem.

Additional penalties for late payment of taxes.Use this when a tax or other payment is due after the deadline.

The results will be displayed here.

Enter the actual dates and conditions for preliminary verification.

Calculation parameters and scope of applicationCompare the data from the tool being used.

Scope of the tool

This tool assists with filing deadlines starting from July 1, 2026, calculates late payment penalties based on user-entered data, and provides a preliminary classification of late filing offenses. The tool does not handle transitional provisions, statutes of limitations, multiple filings simultaneously, tax evasion, false declarations, aggravating circumstances, or any exceptions.

Late payment penalty

Calculation level: 0,03%/day.
Calculation period: from the day immediately following the payment deadline to the day immediately preceding the payment date.
Do not handle cases of exemption, exclusion, non-calculation, or adjustment of late payment penalties yourself.

Penalties for organizations

01–30 days: 2.000.000 VND – 5.000.000 VND.
31–60 days: 5.000.000 VND – 8.000.000 VND.
61–90 days: 8.000.000 VND – 15.000.000 VND.
Over 90 days, no tax incurred: VND 8.000.000 – VND 15.000.000.
Over 90 days, subject to tax and eligible for remediation: VND 15.000.000 – VND 25.000.000.

Individuals and household businesses

The fine amount is equal to 50 % The applicable rates apply to organizations. Households and business households are subject to the same penalties as individuals.