The unit of Mr. Le Dinh Gian (in Binh Duong Province) prepares the PIT finalization for the year 2012 - 2016. Mr. Gian would like to ask, if the inspection found that his unit declared understated the payable tax amount, what period would his unit be sanctioned? (the date of the tax authority's decision to inspect and check is August 15, 2018)?

comments as follows:

The deadline for submission of tax finalization declaration dossiers is the 90th (ninety) day from the end of the calendar year or fiscal year.

Regarding this issue, the Tax Department of Binh Duong Province answers as follows:

In Clause 35, Article 1 of Law No. 21/2012 / QH13 dated November 20, 2012 amending and supplementing a number of articles of the Law on Tax Administration No. 78/2006 / QH11 dated November 29, 2006, prescribing the statute of limitations. penalties for tax law violations:

“35. Article 110 is amended and supplemented as follows:

"Article 110. The statute of limitations for sanctioning tax law violations ...

2. For acts of tax evasion or tax fraud that is not up to the extent of being examined for penal liability, the act of understating the payable tax amount or increasing the refundable tax amount, the statute of limitations for sanctioning is five years from the date of implementing violation behavior".

In Clause 2, Article 2 of Decree No. 129/2013 / ND-CP dated October 16, 2013 of the Government providing for penalties for administrative violations of tax and enforcement of tax administrative decisions, prescribing the effect and time limit for sanctioning of tax-related administrative violations:

"2. For acts of tax evasion or tax fraud that have not reached the level of criminal prosecution, false declarations that lead to insufficient tax payable or increased tax refund, the statute of limitations is 5 years from the date the violation is committed to the date the sanctioning decision is issued.

Time to determine the act of making false declarations leading to a lack of payable tax amounts or an increase in refundable tax amount; tax evasion, tax fraud is the day following the last day of the deadline for submitting the tax declaration of the tax period in which the taxpayer understates tax, the act of tax evasion, tax fraud or the day following the datethat competentagencies to issue tax refund, exemption or reduction decisions ".

At Point e, Clause 3, Article 9 of the Finance Ministry's Circular No. 28/2011 / TT-BTC dated February 28, 2011 (guiding the implementation of a number of articles of the Law on Tax Administration, guiding the implementation of Decree No. 85/2007 / ND-CP dated May 25, 2007 and Decree No. 106/2010 / ND-CP dated October 28, 2010 of the Government), guiding the deadline for submitting tax declaration dossiers:

“e) The deadline for submission of annual tax finalization dossiers is the nineteenth day from the end of the calendar year or fiscal year ”.

At Point d, Clause 2, Article 16 of Circular No. 156/2013 / TT-BTC dated November 6, 2013 of the Ministry of Finance (guiding the implementation of a number of articles of the Law on Tax Administration; Law amending and supplementing one articles of the Law on Tax Administration and Decree No. 83/2013 / ND-CP dated July 22, 2013 of the Government), guiding the deadline for submitting the PIT return for resident individuals earning income from money. salary, wages; individuals earning income from business:

"The deadline for filing a tax finalization declaration is the 90th (ninety) day from the end of the calendar year or fiscal year".

At Point d, Clause 3, Article 21 of Circular No. 92/2015 / TT-BTC dated June 15, 2015 of the Ministry of Finance (amending and supplementing Clause 2, Article 16 of Circular No. 156/2013 / TT-BTC ), instructing the deadline for submitting the PIT return for resident individuals earning income from salaries or wages and directly declaring tax with tax authorities:

"The deadline for submitting the tax finalization declaration dossier is the 90th (ninety) day from the end of the calendar year".

At Point d, Clause 3, Article 21 of Circular No. 92/2015 / TT-BTC dated June 15, 2015 of the Ministry of Finance (amending and supplementing Clause 2, Article 16 of Circular No. 156/2013 / TT-BTC ), instructing the deadline for submitting the PIT return for resident individuals earning income from salaries or wages and directly declaring tax with tax authorities:

"The deadline for submitting the tax finalization declaration dossier is the 90th (ninety) day from the end of the calendar year".

Pursuant to the above provisions, in the case that on August 15, 2018, the tax authority issues a decision to check PIT for Mr. Gian (with tax registration), the inspection period is from 2012 to 2016. Through inspection, they found false declarations leading to lack of payable tax amounts. The 2012 tax deficit (the deadline for filing the tax finalization declaration is March 31, 2013) over the statute of limitations for sanctioning of administrative tax-related violations will not be sanctioned, and the tax deficit for 2013 to 2016 in the statute of limitations for sanctioning tax-related administrative violations will be sanctioned.