Question:
Our company sent the 06/2020 Taxable Personal Income Tax Deduction Statement Report through the postal service on June 28, 2020, with a stamped receipt date. In case the Tax Department receives it late, will our company be fined for late submission of the report?
Answer:
Based on Clause 2 of Article 7 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Ministry of Finance, providing guidelines for the implementation of certain provisions of the Tax Administration Law, the date of receipt is the date when the Tax Authority receives the documents from the company and records it in the agency’s registry. If the company submits the documents through the postal service and the Tax Authority receives it past the due date, the company will still be fined for late submission of the documents according to regulations.
