Proposed exemption from tax procedure penalties for presumptive taxpayers

Under a draft Government Resolution prepared by the Ministry of Finance, business households and individual businesses paying tax under the presumptive method would not be penalized for certain tax procedure violations.

Specifically, Clause 2, Article 3 of the draft Resolution provides that no penalties would be imposed for tax procedure violations committed by business households and individual businesses subject to the presumptive tax method as specified in Clause 4, Article 9 of Decree No. 125/2020/ND-CP and any amendments or supplements thereto.

In addition, Clause 4, Article 3 of the draft Resolution specifies that the policy on fine amounts under this Article would not apply to acts showing signs of tax evasion or cases under investigation, prosecution, or trial for tax evasion, tax fraud, or the use of unlawful invoices or documents.

Accordingly, if the draft is adopted, business households and individual businesses paying presumptive tax that fall within the scope of Clause 4, Article 9 of Decree No. 125/2020/ND-CP would not be penalized for tax procedure violations.

Furthermore, Clause 3, Article 3 of the draft Resolution proposes that business households and individual businesses paying tax under the declaration method that have submitted all outstanding tax declaration dossiers would be subject to fines equal to 50% of those specified at Point a, Clause 1, Article 3, from the effective date of the Resolution through June 30, 2028.