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A question raised at a 2026 dialogue with small and medium-sized enterprises in Hanoi was whether businesses can be fined if the tax authority only informs them after the tax settlement deadline that a tax declaration was not accepted.
At the conference, a representative of Mỹ Phục One-Member LLC said that during the process of filing personal income tax finalization, the company only received email notifications from the tax authority indicating that the declaration was not accepted after the deadline had passed. The business then asked whether this would be treated as late filing and subject to penalties.
Mr. Vu Mạnh Cường, Hanoi Tax Chief, said that when a tax filing is not accepted, the tax authority will issue a notice stating the reason. The taxpayer is required to adjust the filing according to the guidance and resend it to the tax authority.
According to regulations, the date recognizing the tax filing obligation is the date the tax authority sends the first electronic filing receipt. Therefore, if the taxpayer has already filed and received the initial receipt, the subsequent requirement to adjust and resubmit does not change the time the tax filing obligation is recognized.
In cases where the tax authority issues a notice of non-acceptance and the taxpayer does not resubmit the tax return, or resubmits but the return is still not accepted, the filing will be deemed as not submitted.
The Hanoi Tax Chief also noted that the tax portal has been improved. After the taxpayer submits an electronic tax declaration, the system will send an acceptance notice within 15 minutes at the latest. After that, within a maximum of one working day from the date shown on the receipt, the tax authority will send an acceptance or non-acceptance notice of the electronic tax filing.
Businesses were advised to regularly monitor these notification milestones to promptly confirm whether their tax filing has been accepted, helping avoid the risk of late or non-submission.
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