4. In 31, Dec 2020 the tax officer recognized a mistake from 1st Jan 2012.

Value of
the mistake is 100 mil. How much is the interest that the company must pay for
this late submission? Find the interest rate we should apply.
The regulations for calculating interest on late payment of tax in time order are
as follows:
According to Article 106 Sanctions for late payment of tax in tax administration
law No. 78/2006/QH11 effective from July 1, 2007, taxpayers have acts of late
payment of tax compared to the prescribed time limit must pay tax in full and be
fined 0.05% per day.
According to the provisions of Law No. 21/2012/QH13 taking effect from July 1,
2013, amending article 106 of Law No. 78, taxpayers have acts of late payment
have to pay tax in full and late payment interest at the progressive rate of
0.05%/day calculated on the late payment tax amount for the number of days of
late payment not exceeding ninety days; 0.07%/day calculated on the late
payment tax amount for the number of days of late payment exceeding the time
limit of ninety days.
According to the provisions of Law No. 71 2014 QH13, effective from January 1,
2015, taxpayers have acts of late payment of tax compared to the prescribed time
limit must pay tax in full and be fined 0.05% per day.
According to the provisions of Law No. 106/2016/QH13, effective from July 1,
2016, taxpayers have acts of late payment of tax compared to the prescribed time
limit must pay tax in full and be fined 0.03% per day.
A summary of the year-to-year change is as follows:
 During the period from July 1, 2007, to June 30, 2013, each day of late
payment is charged 0.05%.
 During the period from July 1, 2013, to December 31, 2014, each day of late
payment is calculated as follows:
- Within 90 charged 0.05%.
- From the 91st day and above, 0.07% is charged.
 During the period from January 1, 2015, to June 30, 2016, each day of late
payment will be charged 0.05%.
  In the period from 1/7/2016, each day of late payment will be charged
0.03%.
Application in the case:
From Jan 1, 2012, to June 30, 2013, the number of days of late payment is 547
days: 100,000,000*0.05%*547=27,350,000 (VND)
From July 1,2013 to Sep 28, 2013, the number of days of late payment is 90 days:
100,000,000*0.05%*90= 4,500,000 (VND)
From Sep 29, 2013, to Dep 31,2014, the number of days of late payment is 459
days: 100,000,000*0.07%*459= 32,130,000 (VND)
From Jan 1, 2015, to June 30, 2016, the number of days of late payment is 547
days: 100,000,000*0.05%*547= 27,350,000 (VND)
From July 1, 2016, to Dec 31, 2020, the number of days of late payment is 1645
days: 100,000,000*0.03%*1645= 49,350,000 (VND)
Hence, the total interest that the company must pay for this late submission
were:
27,350,000 + 4,500,000 + 32,130,000 + 27,350,000 + 49,350,000 = 140,680,000
(VND)

Ref:
https://qpt.com.vn/cach-tinh-tien-cha%CC%A3m-no%CC%A3p-tien-thue/
https://ytho.org/quy-dinh-tinh-lai-cham-nop-tien-thue/

“CÁCH TÍNH TIỀN CHẬM NỘP TIỀN THUẾ | ĐẠI LÝ THUẾ Q.P.T.” n.d. Accessed
September 21, 2021. https://qpt.com.vn/cach-tinh-tien-cha%CC%A3m-no
%CC%A3p-tien-thue/.
“Quy Định Tính Lãi Chậm Nộp Tiền Thuế.” n.d. Accessed September 21, 2021.
https://ytho.org/quy-dinh-tinh-lai-cham-nop-tien-thue/.