How are enterprises informed about the decisions of tax or invoice-related administrative penalties?

Once the administrative penalties on tax or invoice-related violations are decided, the authorities will deliver the notice to enterprises via different forms pursuant to Article 39, Decree 125/2020/ND-CP:

1. Within the duration of 02 working days from the date of grant of an administrative penalty charge decision, the person having the authority to issue such decision must send or transmit the decision to the violating person or entity, the authority in charge of collecting fines and other relevant authorities (if any) for the purpose of execution of the decision.

2. The administrative penalty charge decision must be electronically sent to the taxpayer’s mailing address registered with the supervisory tax authority if the sanctioned entity or person meets eligibility requirements for electronic tax transactions. Unless they meet such requirements, the penalty charge decision must be transmitted directly or sent in the form of registered mails by post in accordance with clauses 3 and 4 of this Article.

3. In the case where the administrative penalty charge decision is transmitted directly, the officer transmitting such decision must make a report on the transmission of that administrative penalty charge decision. In the case where the penalty charge decision is transmitted directly, but the violating entity or person deliberately ignores it, the competent person shall make a report on the refusal to receive the decision attested by the local authority and, to such extent, the decision shall be deemed as sent and received.

4. With respect to the decision which is sent by post in the form of the registered mail, if the violating entity or person deliberately ignores it after 10 days from the date on which the administrative penalty charge decision is sent by post till the third time and returned; if the administrative penalty charge decision has been posted at the residence of the violating person, the office of the violating entity, or it is established that the violating person evades receiving the administrative penalty charge decision, the decision shall be deemed sent and received.

In the case where the tax authority sends the administrative penalty charge by post, the delivery note of the postal agency (confirming the successful delivery of the administrative penalty charge decision to the violating entity or person) must be filed in the archives of sanctioning documents and records.

As an established company in the field of tax and legal consulting, Vinasc hopes to adequately inform our customers to help them mitigate the risk during operation in Vietnam. Should there be any further concerns, please contact Vinasc’s Customer Care department for timely support.