Question: My company made an incorrect tax declaration but immediately submitted an amended declaration and paid the tax afterward. Do we have to bear any liability or be subject to any penalty?
Answer:
Clause 3, Article 9 of Decree No. 125/2020/ND-CP, as amended by Clause 7, Article 1 of Decree No. 310/2025/ND-CP, provides for cases of incorrect tax declarations that are voluntarily amended and fully paid, as follows:
“Administrative penalties for tax-related violations shall not apply in cases where the taxpayer has made an additional tax declaration in accordance with tax administration regulations and has voluntarily paid the full amount of tax payable before the tax authority issues a tax inspection decision, or before another competent authority issues an inspection decision at the taxpayer’s premises, or before the tax authority detects the violation without conducting an on-site inspection, or before any other competent authority discovers the violation.”
Accordingly, if the enterprise voluntarily corrects the declaration and fully pays the tax amount before any inspection or detection by the authorities, it will not be subject to administrative penalties.
Consultation: Tax Law Services
