However, I recently learned from a former colleague that she was fined for late personal income tax finalization for 2022. This prompted me to find out how to access eTax Mobile.
Upon reviewing my tax history for the past few years, I discovered I have refundable tax amounts that have not been finalized. Is it still possible to finalize my personal income tax for 2025? Will I be penalized for not finalizing personal income tax in previous years? I would appreciate your advice.
Reader Minh Huy
Master of Law Nguyen Truc Anh advises:
Hello, I understand your current concerns, but this issue needs to be properly understood as follows:
First, for cases involving tax refunds:
According to Clause 2, Article 44 of the Tax Administration Law 2025, administrative penalties for tax administration violations are not applied to individuals who directly finalize personal income tax late but have a refundable tax amount.
Second, for cases where tax is payable:
Based on Clause 4, Article 45 of the Tax Administration Law 2025 and Article 17 of Decree 125/2020/ND-CP on administrative penalties in the field of taxation and invoices, if a tax declaration dossier is submitted more than 90 days after the deadline or extended deadline, resulting in an underpayment of tax or an increase in the exempted, reduced, or refunded amount, a monetary penalty applies at a rate equal to:
- one time the payable tax amount if there is one or more mitigating circumstances.
- 1.5 times the payable tax amount if there are no aggravating or mitigating circumstances.
- two times the payable tax amount if there is one aggravating circumstance.
- 2.5 times the payable tax amount if there are two aggravating circumstances.
- three times the payable tax amount if there are three or more aggravating circumstances.
In addition to the penalty, individuals who finalize tax late must pay the full outstanding tax amount to the state budget. If the 5-year statute of limitations for administrative penalties has passed (and it does not reach the level of criminal prosecution), the individual will not be fined, but must still pay the full outstanding tax amount and late payment interest calculated on the outstanding tax amount, as stipulated by Decree 125.
Applying the above to your case, since you have a refundable tax amount, administrative penalties for late personal income tax finalization will not be applied.
