Handling Incorrect VAT Return Filing Period (Daily Instead of Quarterly) - Administrative Penalty and Correction Procedure
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Based on:Nghị định 125/NĐ-CP ngày 19/10/2020 Điều 13; Thông tư 80/2021/TT-BTC - Ministry of Finance
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The Hanoi Tax Department (Tax Base 22) provided guidance to Thach That General Hospital regarding the accidental filing of a VAT return under a daily period instead of the quarterly period on the e-government portal. The tax amount owed was paid on time and in full, but the declared period was incorrect. According to the Tax Department's guidance: based on Article 13(4)(b) of Decree No. 125/ND-CP dated 19 October 2020, the specific situation must be assessed. If a taxpayer files a tax return more than **74 days** beyond the prescribed deadline, administrative penalty for late filing applies. The fact that the tax amount was fully paid on time may be considered a **mitigating circumstance** in determining the penalty amount. The Tax Department advises the Hospital to review the relevant regulations and contact the tax authority directly for assistance with the correction and supplementary return process.
Q&A: Incorrect VAT Return Filing Period (Daily Instead of Quarterly)
Source: Hanoi Tax Base 22, Q&A dated 18 May 2026
Situation
Thach That General Hospital (a public service unit with quarterly filing period) accidentally filed an online VAT return without selecting the quarterly period, causing the system to default to a daily period. The tax amount due for the quarter was paid on time and in full. Form 04/GTGT is the same for both quarterly and daily periods, so the tax amount was unaffected.
The hospital asks:
- If discovered after the quarterly filing deadline, what is the correct procedure?
- A quarterly return was re-filed, exceeding the deadline by 74 days - what is the penalty?
- Is the timely and full tax payment a mitigating circumstance?
- Is it necessary to file a supplementary return or conduct a reconciliation?
Tax Department Guidance
Under Article 4(2) of Circular 80/2021/TT-BTC dated 29 September 2021 (on Form 04/GTGT) and Article 13(4)(a) of Decree No. 125/ND-CP dated 19 October 2020:
"If a taxpayer files a tax return more than 74 days after the prescribed filing deadline, they are subject to administrative penalty for late filing under Article 13(4)(a) of Decree 125/ND-CP."
The fact that the tax amount for the quarter was paid on time and in full may serve as a mitigating circumstance when determining the penalty.
The unit should contact the tax authority directly for specific guidance on the reconciliation and supplementary return filing procedures.