{"id":5156,"date":"2026-03-17T10:43:26","date_gmt":"2026-03-17T03:43:26","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5156"},"modified":"2026-03-17T10:43:26","modified_gmt":"2026-03-17T03:43:26","slug":"cach-nop-phat-cham-nop-to-khai-thue-gtgt","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cach-nop-phat-cham-nop-to-khai-thue-gtgt\/","title":{"rendered":"How to pay the penalty for late submission of VAT tax returns."},"content":{"rendered":"

Understanding how to pay penalties for late filing of VAT tax returns is a crucial skill for any accountant to promptly address errors. Late filing not only results in financial losses through penalties but also negatively impacts the taxpayer's credibility with the tax authorities.<\/span><\/p>\n

Late filing of tax returns is a common procedural violation. Understanding how to pay penalties for late VAT tax returns is crucial. <\/span>Decree 125\/2020\/ND-CP<\/span><\/a> And the 2019 Tax Administration Law will help businesses proactively address the consequences, minimize aggravating circumstances, and ensure transparency in their records.<\/span><\/p>\n

Which entities are subject to Value Added Tax (VAT)?<\/b><\/h2>\n

Before learning how to pay penalties for late filing of VAT returns, businesses need to clearly define their position in the supply chain. <\/span>VAT<\/span><\/a> It is an indirect tax, levied on the added value of goods and services generated during the production, distribution, and consumption process.<\/span><\/p>\n

According to Article 3 of the 2008 Value Added Tax Law, the taxable objects are goods and services used for production, business, and consumption in Vietnam. Except for the list of tax-exempt items in Article 5, most commercial transactions give rise to the obligation to declare taxes periodically.<\/span><\/p>\n

Deadline for submitting VAT tax returns as stipulated by current law.<\/b><\/h2>\n

To avoid worrying about how to pay penalties for late filing of VAT returns, accountants need to remember the deadlines according to Article 44 of the 2019 Tax Administration Law. Depending on the scale of revenue in the previous year, businesses will file returns monthly or quarterly.<\/span><\/p>\n

Below is a summary table of deadlines for filing VAT returns for the 2025 tax year (to be implemented in 2026), helping businesses avoid unnecessary penalties for late filing of VAT returns:<\/span><\/p>\n\n\n\n\n\n\n\n
Summary of deadlines for filing VAT returns for the 2025 tax year (to be implemented in 2026)<\/b><\/caption>\n
Type of declaration<\/b><\/td>\nThe latest deadline for submitting applications.<\/b><\/td>\nSpecific example (Settlement period 2025)<\/b><\/td>\n<\/tr>\n
Monthly declaration<\/span><\/td>\n20th of the following month<\/span><\/td>\nThe December 2025 tax return must be submitted no later than January 20, 2026.<\/span><\/td>\n<\/tr>\n
Quarterly declaration<\/span><\/td>\nLast day of the first month of the next quarter<\/span><\/td>\nThe Q4\/2025 tax return must be submitted no later than January 31, 2026.<\/span><\/td>\n<\/tr>\n
Annual declaration<\/span><\/td>\nThe last day of the first month of the following year<\/span><\/td>\nThe 2025 tax return must be submitted before January 31, 2026.<\/span><\/td>\n<\/tr>\n
Annual settlement<\/span><\/td>\nThe last day of the third month of the following year<\/span><\/td>\nTax returns for 2025 must be submitted before March 31, 2026.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The most detailed guide on how to calculate late payment penalties for VAT.<\/b><\/h2>\n

Businesses are often concerned about how to calculate late payment penalties for VAT when they pay later than the stipulated deadline. This is a daily accrued interest that businesses are obligated to pay to the state budget in addition to administrative fines.<\/span><\/p>\n

According to the Tax Administration Law No. 38\/2019\/QH14, the current method for calculating late payment penalties for Value Added Tax (VAT) is applied as follows:<\/span><\/p>\n\n\n\n
\n

Late payment penalty = Amount of tax overdue x 0.03% x Number of days overdue<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The number of days of late payment is calculated continuously from the day following the tax payment deadline to the date the money is paid into the budget. Understanding how to calculate late payment penalties for VAT helps accountants estimate costs and explain errors to management in a timely manner.<\/span><\/p>\n

Here's an example illustrating how to calculate late payment penalties for VAT:<\/b><\/p>\n

Suppose Company A pays VAT of VND 100,000,000 for the 2025 tax year, with a payment deadline of March 31, 2026 (according to the annual tax settlement deadline). However, the company only makes the payment on April 10, 2026.<\/span><\/p>\n