{"id":8315,"date":"2026-04-23T15:10:11","date_gmt":"2026-04-23T08:10:11","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8315"},"modified":"2026-04-28T11:02:23","modified_gmt":"2026-04-28T04:02:23","slug":"phat-cham-nop-quyet-toan-thue","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/","title":{"rendered":"Tax return rejected after the deadline: What is the penalty for late filing of tax return?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Penalties for late tax return submission when the return is rejected are a fairly common legal risk in practice, but accountants often overlook this during the tax settlement period, leading to rejected returns and late submissions. In reality, even if the documents are submitted on time, if the eTax system returns a &quot;rejected&quot; status, the business is still considered to have not fulfilled its obligations and may be penalized according to current regulations. This article, from a professional perspective and updated from relevant documents such as... <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\">Decree 125\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> and <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-19-2021-TT-BTC-huong-dan-giao-dich-dien-tu-trong-linh-vuc-thue-469068.aspx\" target=\"_blank\" rel=\"noopener\">Circular 19\/2021\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">This will clarify the nature of the problem, the latest penalties, and provide guidance on handling, explaining, and preventing issues, helping accountants proactively control risks and protect the interests of the business.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Ban_chat_phap_ly_cua_viec_To_khai_bi_tu_choi\" >The legal nature of a rejected declaration<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Thong_bao_tiep_nhan_ho_so\" >Notification of application acceptance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Thong_bao_chap_nhan_hoac_khong_chap_nhan\" >Notification of acceptance or rejection<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Cap_nhat_muc_phat_cham_nop_quyet_toan_thue\" >Updated penalties for late tax return filing.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Nguyen_nhan_khien_to_khai_bi_tu_choi_dan_den_bi_phat\" >Reasons why the declaration was rejected, leading to a penalty.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Sai_sot_cau_truc_ky_thuat_Loi_XML\" >Structural errors (XML errors)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Sai_ma_co_quan_thue_quan_ly_truc_tiep\" >Incorrect tax authority code<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Thong_tin_dinh_danh_khong_trung_khop\" >The identification information does not match.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Quy_trinh_xu_ly_khi_to_khai_bi_tu_choi_sau_ngay_het_han\" >Procedure for handling cases where a declaration is rejected after the deadline.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Buoc_1_Xac_dinh_nguyen_nhan_tu_thong_bao_%E2%80%9Ckhong_chap_nhan%E2%80%9D\" >Step 1: Identify the cause of the &quot;rejected&quot; message.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Buoc_2_Khac_phuc_va_nop_lai_ho_so\" >Step 2: Correct and resubmit the application.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Buoc_3_Chuan_bi_ho_so_giai_trinh\" >Step 3: Prepare the explanatory document.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Buoc_4_Xu_ly_tien_cham_nop_tien_thue_neu_co\" >Step 4: Handle late payment penalties for taxes (if any).<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#He_luy_cua_viec_cham_nop_quyet_toan_thue\" >Consequences of late tax filing.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Chien_luoc_phong_ngua_rui_ro_bi_phat_trong_ky_quyet_toan_2026\" >Risk mitigation strategy for penalties in the 2026 settlement period.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Quy_tac_nop_truoc_10_ngay\" >The rule requires submitting 10 days in advance.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Kiem_tra_trang_thai_ho_so_sau_24_gio\" >Check your profile status after 24 hours.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Cap_nhat_kip_thoi_thay_doi_chinh_sach\" >Stay up-to-date with policy changes.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Ra_soat_du_lieu_nhan_su_dinh_ky\" >Conduct periodic reviews of human resources data.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/phat-cham-nop-quyet-toan-thue\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ban_chat_phap_ly_cua_viec_To_khai_bi_tu_choi\"><\/span><b>The legal nature of a rejected declaration<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To understand why penalties for late tax filing arise, accountants first need to thoroughly understand the process of receiving electronic tax returns according to Circular 19\/2021\/TT-BTC. A tax return file, when uploaded to the eTax portal, will go through two important filters:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_bao_tiep_nhan_ho_so\"><\/span><b>Notification of application acceptance<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This notification confirms that the General Department of Taxation&#039;s system has received the data file from the taxpayer. This notification only indicates the submission time, confirming that you interacted with the system within the deadline. However, this is not the final basis for confirming that you have fulfilled your tax obligations.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_bao_chap_nhan_hoac_khong_chap_nhan\"><\/span><b>Notification of acceptance or rejection<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Within 15 minutes to a few business days, the tax authorities will perform an automated check on:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">XML file structure format.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verify the accuracy of the tax identification number (TIN) and the tax period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The tax authority has jurisdiction to receive the application.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compatibility of the HTKK version being used.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a &quot;Not Accepted&quot; notification is received, the application is legally considered unsubmitted. If this notification is received after the deadline for filing, the business will immediately face the risk of late tax filing penalties.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_muc_phat_cham_nop_quyet_toan_thue\"><\/span><b>Updated penalties for late tax return filing.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In 2026, regulations on administrative penalties for tax violations will continue to be implemented according to Decree 125\/2020\/ND-CP with stricter controls through Big Data. Below is a summary table of penalties for late tax return submission applicable to organizations or businesses:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Table detailing penalties for late submission of tax returns according to Decree 125\/2020\/ND-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Late submission period<\/b><\/td>\n<td style=\"text-align: center;\"><b>Fine amount (VND)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Business Notes<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Less than 5 days<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Warning<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Applicable when there are mitigating circumstances.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">From 1 to 30 days<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 5.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The average fine is 3,500,000 VND.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">From 31 to 60 days<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 8.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The average fine is 6,500,000 VND.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">From 61 to 90 days<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8.000.000 &#8211; 15.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The average fine is 11,500,000 VND.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Over 90 days<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 25.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">There is an additional tax payable.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Important Note:<\/b><span style=\"font-weight: 400;\"> The penalty for individuals is half that for businesses. If tax returns are filed more than 90 days late and there is tax payable, this behavior may be considered tax evasion, increasing the penalty to 1 to 3 times the amount of tax evaded. Understanding these deadlines to avoid penalties for late tax filing is a crucial task for the chief accountant.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_nhan_khien_to_khai_bi_tu_choi_dan_den_bi_phat\"><\/span><b>Reasons why the declaration was rejected, leading to a penalty.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8318\" aria-describedby=\"caption-attachment-8318\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8318\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nguyen-nhan-to-khai-bi-tu-choi-dan-den-phat-cham-nop-quyet-toan-thue.jpg\" alt=\"Nguy\u00ean nh\u00e2n t\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i d\u1eabn \u0111\u1ebfn ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nguyen-nhan-to-khai-bi-tu-choi-dan-den-phat-cham-nop-quyet-toan-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nguyen-nhan-to-khai-bi-tu-choi-dan-den-phat-cham-nop-quyet-toan-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nguyen-nhan-to-khai-bi-tu-choi-dan-den-phat-cham-nop-quyet-toan-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nguyen-nhan-to-khai-bi-tu-choi-dan-den-phat-cham-nop-quyet-toan-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nguyen-nhan-to-khai-bi-tu-choi-dan-den-phat-cham-nop-quyet-toan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8318\" class=\"wp-caption-text\">Reasons why tax returns are rejected, leading to penalties for late tax settlement.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Why do many experienced accountants still unfairly receive penalties for late tax filing? Below are common reasons compiled from tax audit experiences:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_sot_cau_truc_ky_thuat_Loi_XML\"><\/span><b>Structural errors (XML errors)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The eTax system is regularly updated to comply with guiding circulars. If an accountant submits a tax return generated from an older version of HTKK, or if the XML file has been manually tampered with, resulting in incorrect data tags, the system will return a rejection notice. By the time this is discovered, the submission deadline has passed, leading to penalties for late tax filing.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_ma_co_quan_thue_quan_ly_truc_tiep\"><\/span><b>Incorrect tax authority code<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Particularly for personal income tax finalization, individuals often submit their tax returns to the wrong tax authority due to incorrect identification of their place of residence or work. For businesses, when changing their registered address to a different district\/province without completing the tax closing procedures or updating their tax identification number (TIN) on the national system, the submitted tax return will be immediately rejected. This is one of the main reasons why penalties for late tax finalization are issued most frequently.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_dinh_danh_khong_trung_khop\"><\/span><b>The identification information does not match.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In 2026, tax data will be fully synchronized with the National Population Database. If the employee&#039;s Citizen Identification Card (CCCD) information on the personal income tax return does not match the data managed by the General Department of Taxation, the application will be suspended or rejected. Resolving this error is time-consuming and can easily lead to a period where higher penalties for late tax filing are applied.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_xu_ly_khi_to_khai_bi_tu_choi_sau_ngay_het_han\"><\/span><b>Procedure for handling cases where a declaration is rejected after the deadline.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8317\" aria-describedby=\"caption-attachment-8317\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8317\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-xu-ly-khi-to-khai-bi-tu-choi-sau-ngay-het-han-dan-den-phat-cham-nop-quyet-toan-thue.jpg\" alt=\"Quy tr\u00ecnh x\u1eed l\u00fd khi t\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i sau ng\u00e0y h\u1ebft h\u1ea1n d\u1eabn \u0111\u1ebfn ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-xu-ly-khi-to-khai-bi-tu-choi-sau-ngay-het-han-dan-den-phat-cham-nop-quyet-toan-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-xu-ly-khi-to-khai-bi-tu-choi-sau-ngay-het-han-dan-den-phat-cham-nop-quyet-toan-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-xu-ly-khi-to-khai-bi-tu-choi-sau-ngay-het-han-dan-den-phat-cham-nop-quyet-toan-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-xu-ly-khi-to-khai-bi-tu-choi-sau-ngay-het-han-dan-den-phat-cham-nop-quyet-toan-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Quy-trinh-xu-ly-khi-to-khai-bi-tu-choi-sau-ngay-het-han-dan-den-phat-cham-nop-quyet-toan-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8317\" class=\"wp-caption-text\">Procedure for handling cases where tax returns are rejected after the deadline, resulting in penalties for late filing of tax returns.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accountants should follow these steps to minimize penalties for late filing of tax returns:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_nguyen_nhan_tu_thong_bao_%E2%80%9Ckhong_chap_nhan%E2%80%9D\"><\/span><b>Step 1: Identify the cause of the &quot;rejected&quot; message.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Access your email or the eTax portal to download the notification &quot;Electronic tax return rejected&quot;. Read the reason carefully. If the reason is &quot;Tax authority infrastructure error&quot;, you have the opportunity to explain to avoid penalties for late tax filing.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Khac_phuc_va_nop_lai_ho_so\"><\/span><b>Step 2: Correct and resubmit the application.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As soon as you realize there&#039;s an error in your tax return, correct it and resubmit it immediately. Based on practical experience, if the resubmission is only 1-3 days before the deadline and the business provides a reasonable explanation for the technical error, the tax authorities may consider applying the lightest penalty (warning) instead of a fine. However, if the delay is too long, a penalty for late tax filing is unavoidable.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Chuan_bi_ho_so_giai_trinh\"><\/span><b>Step 3: Prepare the explanatory document.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to the Law on Handling Administrative Violations, if the error is due to objective factors or force majeure (such as a wide-area network failure confirmed by the provider), the business has the right to submit a letter of explanation to the managing Tax Department to request exemption or reduction of the penalty for late payment of tax returns.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Xu_ly_tien_cham_nop_tien_thue_neu_co\"><\/span><b>Step 4: Handle late payment penalties for taxes (if any).<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition to administrative penalties for documentation issues, accountants must calculate and pay late payment penalties for any outstanding taxes (if applicable). The formula for calculating late payment penalties applicable for 2026 is as follows:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Late payment penalty = Additional tax payable x 0.03% x Number of days<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The number of days of late payment is calculated continuously from the day following the last day of the tax payment deadline until the day the taxpayer pays the tax amount into the State budget.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_luy_cua_viec_cham_nop_quyet_toan_thue\"><\/span><b>Consequences of late tax filing.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In practice, accountants in businesses often face immense pressure from management whenever penalties for late tax filing arise. However, the actual cost to the business is far greater than the amount shown on the penalty notice, as it triggers a series of cascading consequences:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Non-deductible expenses: The penalty for late filing of tax returns and the late payment interest of 0.03% are both expenses disallowed when settling corporate income tax. The business loses both the penalty and has to pay tax on that amount.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lowering business reputation score: On the General Department of Taxation&#039;s risk management system, businesses that are frequently penalized for late tax settlement will be placed on a higher-level list for periodic inspections and audits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cash flow risk: Unexpected penalties can disrupt the accounting department&#039;s approved financial plan.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chien_luoc_phong_ngua_rui_ro_bi_phat_trong_ky_quyet_toan_2026\"><\/span><b>Risk mitigation strategy for penalties in the 2026 settlement period.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To avoid ever receiving administrative penalties for tax-related offenses, the accounting department needs to establish a rigorous internal control process:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_tac_nop_truoc_10_ngay\"><\/span><b>The rule requires submitting 10 days in advance.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accountants should aim to complete and submit corporate income tax returns before March 20th and personal income tax returns before April 20th each year. This extra 10 days is an extremely valuable buffer to handle any rejection notices from the eTax system, absolutely avoiding the risk of penalties for late tax filing.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_tra_trang_thai_ho_so_sau_24_gio\"><\/span><b>Check your profile status after 24 hours.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After submitting and receiving notification of step 1, accountants should make it a habit to check the file status every 24 hours. Never assume that submitting the file means everything is done. Only when the file changes to the status &quot;Tax authority has accepted the file&quot; will the risk of late tax filing penalties be avoided.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_kip_thoi_thay_doi_chinh_sach\"><\/span><b>Stay up-to-date with policy changes.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In 2026, the guiding circulars on forms and templates may change to comply with the new Personal Income Tax Law (if any). Accountants should attend training sessions organized by the tax authorities or monitor reputable specialized websites to update their knowledge of forms and templates, avoiding formatting errors that could lead to rejected applications and penalties for late tax settlement.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_du_lieu_nhan_su_dinh_ky\"><\/span><b>Conduct periodic reviews of human resources data.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Before the tax settlement period, request the HR department to provide the latest list of employees&#039; national ID card numbers, review and update tax registration information promptly. Having clean data from the start will help tax settlement documents pass through the eTax system&#039;s filters smoothly, eliminating the risk of penalties for late tax settlement due to incorrect identification information.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business is struggling with risk management or lacks dedicated personnel, choosing<\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-lam-lai-so-sach-ke-toan\/\"><strong><span style=\"color: #0000ff;\"> accounting record reconstruction services<\/span><\/strong><\/a><span style=\"font-weight: 400;\">\u00a0Reputation will be the optimal solution. A team of experts from reputable accounting firms specializes in providing... <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-ke-toan-ngoai\/\">hire an external accountant<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> This not only helps verify the accuracy of tax declarations but also supports effective explanations, giving businesses complete peace of mind before each tax settlement period.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the context of increasingly stringent electronic tax administration, the rejection of tax returns is no longer a mere technical error but a real legal risk. Even a small mistake in format, data, or process can lead to penalties for late tax filing, resulting in unnecessary costs and damage to compliance reputation.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Therefore, instead of dealing with issues after they have occurred, accountants need to proactively take control from the outset: Submitting documents early, monitoring their status until they are accepted, and establishing a rigorous data review process. This is not only a way to minimize risk, but also a mandatory standard of a professional accounting system.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Contact MAN \u2013 Master Accountant Network for support and advice!<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for Consultation <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content is moderated by:<\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"> <b>Mr. Le Hoang Tuyen<\/b><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO of Man, CPA Vietnam Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ph\u1ea1t ch\u1eadm n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf khi t\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i l\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd kh\u00e1 th\u01b0\u1eddng xuy\u00ean trong th\u1ef1c t\u1ebf nh\u01b0ng th\u01b0\u1eddng k\u1ebf to\u00e1n hay ch\u1ee7 quan trong k\u1ef3 quy\u1ebft to\u00e1n d\u1eabn \u0111\u1ebfn t\u1edd khai b\u1ecb t\u1eeb ch\u1ed1i v\u00e0 ch\u1eadm n\u1ed9p. Tr\u00ean th\u1ef1c t\u1ebf, d\u00f9 \u0111\u00e3 g\u1eedi h\u1ed3 s\u01a1 \u0111\u00fang h\u1ea1n, n\u1ebfu [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8316,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8315","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8315","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=8315"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8315\/revisions"}],"predecessor-version":[{"id":8350,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8315\/revisions\/8350"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8316"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8315"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8315"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}