Punish 0.05% over total tax if not pay fine on time
According to General Department of Customs, in the case where individuals or organization have sanctioned administrative violations (including tax violations) but they don’t pay the fine on time in accordance with the law, then they have to pay 0.05% of the total amount of the fine each day as a late payment.
For many reflections of many local State Treasury units about entanglement when counting payment and fees for late execution of administrative violations in tax, the General Department of Customs said that in Article 78 of Sanctioned administrative violations Law it stipulates: “ Within 10 days of receiving the decision of sanction, individuals or organization must pay fees at the State Treasury or lodge into State Treasury’s account” which was written in the decision of sanction, except in the case of paying fees stipulated in paragraph 2 and paragraph 3 of this Article. If it is past the time limit, they will be enforced to execute the sanction. And each day of late payment, individuals or organization will pay more with the amount of 0.05% over the total of penalty.
Ha Nam Ninh Customs officers guided the enterprises to do customs procedure. Photo: H.Nụ
Also in Article 5, Circular 153/2013 / TT-BTC (as amended and supplemented by Circular 105/2014 / TT-BTC) stipulated that: “After 10 days from receiving the decision of sanction, if individuals or organization have not paid the penalty sanctions will be enforced. And each day of late payment, individuals or organizations will pay an amount of 0.05% over the total of the penalty. Excluding the fine for late payment of individuals, they will postpone the execution of sanction prescribed by law".
Article 106 of the Tax Administration Act (as amended) provides: "Taxpayers delayed tax payment longer than the prescribed time limit, past the deadline for payment, and past the deadline stated in the notice of the Tax Administration, the due day in handling decisions of tax authorities, they must fully pay taxes and the deferred payment at the rate of 0.03% per day based on the amount of tax paid."
With the above provisions, the General Department of Customs said that, in the case where individuals and organizations are sanctioned for administrative violations (including administrative violations in the field of tax) without payment of fines deadlines set must be paid for late payment of 0.05% of the total fine not filed under the provisions of the Law on Handling of administrative violations and Circular No. 153/2013 / TT-BTC (as amended and supplemented by Circular 105/2014 / TT-BTC).
When individuals and organizations pay tax late past the deadline, the provisions in the Law of Tax Administration will be implemented. Accordingly, they have to pay fines for late payment at a rate of 0.03% per day based on the amount of tax late payment.
By Đảo Lê/Thanh Thuy