Specifically, the delayed payment of tax against the prescribed time limit, the tax payment time limit, the time limit stated in the tax administration agency's notice, the time limit in the handling decision of the tax administration agency must pay in full the tax and late payment at the rate of VND 200 / day / day (the old tax rate is% / day / day) calculated on the delayed tax amount.
For tax debts incurred before the date of the tax payment of the taxpayer (not yet paid into the state budget), including tax arrears collected through the inspection and examination results of the tax agency. Authorities are also allowed to apply the deferred payment rate according to this prescribed rate from day 1/2/6/3.
In cases where taxpayers supply goods and services paid with state budget capital but have not yet been paid, so they do not pay tax on time and lead to tax debts, they do not enforce tax and do not have to pay late payment. on the outstanding tax amount but not exceeding the unpaid state budget amount arising during the period of unpaid state budget.
During the time of paying tax arrears, taxpayers still have to pay late payment according to the rate of VND 40% / day on the delayed tax amount. Taxpayers shall fully pay the committed tax and late payment amounts.
Source: Decree 100 / 2016 / ND-CP
