Under Decree No. 291/2026/ND-CP what is the maximum fine for violations involving the provision of tax and invoice information?
On July 21, 2026, the Government of Vietnam promulgated Decree No. 291/2026/ND-CP amending Decree No. 125/2020/ND-CP on administrative penalties for tax- and invoice-related violations, amended by Decree No. 102/2021/ND-CP and Decree No. 310/2025/ND-CP The new Decree supplements penalties for violations involving the provision of tax and invoice information.
According to the Decree, penalties for administrative violations involving the provision of information for tax information exchange purposes are prescribed as follows:
(1) A fine ranging from VND 10.000.000 to VND 30.000.000 shall be imposed for providing information at least 5 days after the prescribed deadline in response to a tax authority’s request for the purposes of information exchange under Vietnamese law or a tax-related international treaty or international agreement to which the Socialist Republic of Vietnam is a contracting party or signatory.
(2) A fine ranging from VND 30.000.000 to VND 50.000.000 shall be imposed for providing inaccurate or incomplete information in response to a tax authority’s request for the purposes of information exchange under Vietnamese law or a tax-related international treaty or international agreement to which the Socialist Republic of Vietnam is a contracting party or signatory.
(3) A fine ranging from VND 50.000.000 to VND 100.000.000 shall be imposed for either of the following violations:
3.1. Failing to provide information within 15 days after the expiration of the time limit for providing information or an extended time limit specified in a tax authority’s request for the purposes of information exchange under Vietnamese law or a tax-related international treaty or international agreement to which the Socialist Republic of Vietnam is a contracting party or signatory;
3.2. Colluding with or shielding a taxpayer to obstruct a tax authority from collecting or verifying information for information exchange purposes under Vietnamese law or a tax-related international treaty or international agreement to which the Socialist Republic of Vietnam is a contracting party or signatory.
The remedial measure of being compelled to provide complete and accurate information shall apply to the violations specified in (2) and 3.1.
See more details in Decree No. 291/2026/ND-CP effective as of July 21, 2026.
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