各位外派的朋友們，不知道公司有沒有幫你們如期申報個人所得稅呢?
如果遲延申報的話是有罰則的喔!不管是公司還是個人都會有罰則。
#如果外派同仁離職出境稅局就只能找公司了
#如果公司也沒好好解決只好就不要入境越南
#但別擔心喝咖啡還是能解決一切
#一杯不夠再來一杯
最近小編在跟稅局來來回回討論外派人員所得稅議題，小編還跑去胡志明市的稅局說明，第一次進稅局還是有點緊張。雖然小編只聽得懂一點越文，但因為當場有點敏感，小編的會計完全不翻譯給我聽，我只好自己瞎瞎講。
而且小編強烈懷疑稅局的這位小姐完全懂中文，她竟然對台灣人如何在台灣繳稅也是非常清楚。
因為2020跟2021年Covid-19開始，當時有封城事件，所以有很多政府文件在當下處於混亂狀態，最近稅局開始查當時的稅(畢竟有兩年沒出來查稅了，所以最近全部出籠)，看看有沒有遲延申報的，BUT!!!
大家要特別注意依照125/2020/ND-CP第8條規定第2項a點規定，所有的行政罰鍰的時效是2年，所以以今天來說若是2021/10/27以前的遲延就不用受罰了。
Article 8. Time limits for imposition of tax and invoice-related administrative violations; duration for considering none of penalties is imposed; reversal period of back taxes
2. Time limits for imposition of tax-related administrative penalties
a) Time limit for imposition of penalties for administrative violations against regulations on tax-related procedures shall be 02 years from the date of commission of these violations.
The date of commission of an administrative violation against regulations on tax procedures shall be the date succeeding the statutory deadline for completion of regulatory tax-related procedures under laws on tax administration, except the following cases:
As for acts prescribed in clause 1, point a and b of clause 2, clause 3 and point a of clause 4 of Article 10; clause 1, 2, 3, 4 and point a of clause 5 of Article 11; clause 1, 2, 3 and point a, b of clause 4, clause 5 of Article 13 herein, the date of commission of any of these acts which is accepted as the start date of that time limit shall be the date on which taxpayers apply for tax registrations or notify tax authorities or file tax returns.
As for acts prescribed in point c of clause 2, point b of clause 4 of Article 10; point b of clause 5 of Article 11; point c and d of clause 4 of Article 13 herein, the date of commission of these acts which is accepted as the start date of that time limit shall be the date on which competent law enforcement officers detect these acts.