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THE GOVERNMENT
OF VIETNAM
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 310/2025/ND-CP
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Hanoi, December
2, 2025
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DECREE
ON
AMENDMENTS TO DECREE NO. 125/2020/ND-CP DATED OCTOBER 19, 2020 OF THE
GOVERNMENT ON ADMINISTRATIVE PENALTIES FOR TAX AND INVOICE VIOLATIONS
Pursuant to the Law on Organization of the
Government No. 63/2025/QH15;
Pursuant to the Law on handling of
administrative violations No. 15/2012/QH13 amended by Law No. 54/2014/QH13, Law
No. 18/2017/QH14, Law No. 67/2020/QH14, Law No. 09/2022/QH15, Law No.
11/2022/QH15, Law No. 56/2024/QH15 and Law No. 88/2025/QH15;
Pursuant to the Law on tax administration No.
38/2019/QH14 amended by Law No. 56/2024/QH15;
At the request of the Minister of Finance;
The Government hereby promulgates the Decree on
amendments to Decree No. 125/2020/ND-CP dated October 19, 2020 of the
Government on administrative penalties for tax and invoice violations.
Article 1. Amendments to Decree
No. 125/2020/ND-CP dated October 19, 2020 of the Government on administrative
penalties for tax and invoice violations
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“1. Administrative tax violations refer to culpable
acts committed by organizations and individuals in violation of regulations of
the legislation on tax administration, tax legislation, and other revenues
payable into the state budget collected by the tax administration responsible
for tax collection (land use levy; land rent and water surface rent; charges
for mineral extraction rights; charges for water resource extraction rights;
after-tax profits remaining after appropriation of funds of enterprises wholly
owned by the State; dividends and distributed profits representing state
capital invested in joint-stock companies or multiple-member limited liability
companies; revenues under regulations of the legislation on management and
investment of state capital in enterprises), which are not criminal offences
and, as prescribed by law, must be subject to administrative penalties.”;
b) Addition of Clause 10 after Clause 9 as follows:
“10. Force majeure events include natural disasters,
catastrophes, epidemics, fires, unexpected accidents, wars, riots, strikes, or
events occurring objectively and unforeseeably that taxpayers are unable to
remedy despite having applied all necessary measures and permissible
capabilities.”
2. Amendments to Point a Clause 1 Article 3 as
follows:
“a) Taxpayers committing administrative acts
constituting tax and invoice violations.
Where a taxpayer authorizes another organization or
individual to fulfill tax obligations and, under the tax legislation and
legislation on tax administration, the authorized party is required to perform
such obligations on behalf of the taxpayer, if the authorized party commits an
administrative violation prescribed in this Decree, such organization or
individual shall be penalized under this Decree.
Where, under the tax legislation and legislation on
tax administration, an organization or individual is obligated to perform tax
registration, filing and payment on behalf of the taxpayer, and such
organization or individual commits an administrative violation prescribed in
this Decree, the organization or individual performing tax registration, filing
and payment on behalf of the taxpayer shall be subject to administrative
penalties for tax violations under this Decree.
Where, under global anti-base erosion (GloBE)
regulations, the constituent entity responsible for filing is obligated to
perform tax registration, submit tax documentation and pay the top-up corporate
income tax, and the constituent entity assigned by the Group to send
notifications on the designated filing constituent entity and the list of
constituent entities subject to Resolution No. 107/2023/QH15 commits
administrative violations under this Decree, such constituent entity shall be
penalized under this Decree.”
3. Amendments to Points a, b, c Clause 3; addition
of Points dd, e, g to Clause 3 Article 5 as follows:
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“a) Where, on the same day, the taxpayer makes
incorrect declarations in one or more items on tax applications, the incorrect
declaration falling under the sanctionable tax procedural violations shall be
subject to a single penalty, applying the highest fine bracket among the
incorrect-declaration acts committed, in accordance with this Decree;
b) In cases where, on the same day, the taxpayer is
late in filing multiple tax returns for the same type of tax, the taxpayer
shall be subject to a single penalty for late filing, applying the highest fine
bracket among those applicable to the late-filing acts committed, in accordance
with this Decree.
Where any tax return among the late-filed tax
returns falls under tax evasion, such return shall be separately handled for
tax evasion;
c) Where, on the same day, the taxpayer is late in
submitting multiple notices or reports of the same type concerning invoices,
the taxpayer shall be subject to a single penalty for late submission of the
notice or report concerning invoices that carries the highest fine bracket
among the late-submission acts committed, in accordance with this Decree;”;
b) Addition of Points dd, e, g following Point d
Clause 3 as follows:
“dd) Where the taxpayer commits multiple acts of
issuing invoices at an incorrect time, and all acts remain within the statute
of limitations for penalties and are handled in one administrative violation
case, the taxpayer shall be penalized once for issuing invoices at an incorrect
time, with the corresponding fine bracket applied to the number of invoices
issued at an incorrect time under Clause 2 Article 24 of this Decree;
e) Where the taxpayer commits multiple acts of
failure to issue invoices, and all acts remain within the statute of
limitations for penalties and are handled in one administrative violation case,
the taxpayer shall be penalized once for failure to issue invoices, with the
corresponding fine bracket applied to the number of invoices not issued under
Clause 3 Article 24 of this Decree;
g) Where the taxpayer makes multiple incorrect
declarations in a single tax application that fall under the sanctionable tax
procedural violations, the taxpayer shall be subject to a single penalty,
applying the highest fine bracket among the incorrect-declaration acts
committed, in accordance with this Decree.
Where the taxpayer makes multiple incorrect
declarations in a single tax application that fall both under the sanctionable
tax procedural violations and under the sanctionable violations prescribed in
Article 16 or Article 17 of this Decree, the taxpayer shall be subject to a
single penalty in accordance with Article 16 or Article 17 of this Decree.
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“2. Large-scale administrative violations under
Point l Clause 1 Article 10 of the Law on handling of administrative violations
shall be determined in the following cases:
a) Commission of one administrative act concerning
invoices with a quantity of 10 invoice numbers or more for violations
prescribed in Clause 2 Article 22, Article 26 and Article 27 of this Decree;
b) Commission of one act of tax evasion prescribed
in Article 17 of this Decree with the evaded tax amount of VND 100,000,000 or
more in cases where the violation dossier is transferred for administrative
penalties under Article 63 of the Law on handling of administrative
violations.”
5. Amendments to Point b Clause 1; amendments to
Points d and e Clause 3; amendments to Point d Clause 4 Article 7 as follows:
a) Amendments to Point b Clause 1 as follows:
“b) Fines
The maximum fine for an administrative act relating
to tax and invoice procedures shall comply with the legislation on handling of
administrative violations.
A fine equal to 20% of the underpaid tax amount or
the tax amount excessively exempted, reduced or refunded shall be imposed for
the act of making incorrect declarations that result in an underpayment of tax
payable or an increase in the tax amount exempted, reduced or refunded.
A fine of 1 to 3 times the evaded tax amount shall
apply to acts of tax evasion.
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b) Amendments to Points d and e Clause 3 as
follows:
“d) Mandatory submission of the notification on the
constituent entity responsible for filing and the list of constituent entities subject
to Resolution No. 107/2023/QH15.
e) Mandatory destruction of invoices.”;
c) Amendments to Point d Clause 4 as follows:
“d) When imposing fines, the specific fine for an
act violating tax or invoice procedures and for acts under Article 19 of this Decree
shall be the average level of the fine bracket prescribed for such act. Where a
mitigating circumstance exists, a reduction of 10% of the average fine of the
applicable fine bracket shall apply; where an aggravating circumstance exists,
an increase of 10% of the average fine of the applicable fine bracket shall
apply. Where there are two or more mitigating circumstances, the minimum level
of the fine bracket shall apply; where there are two or more aggravating
circumstances, the maximum level of the fine bracket shall apply.”.
6. Amendments to Points c and d Clause 1;
amendments to Points a and b Clause 2 Article 8 as follows:
a) Amendments to Points c and d Clause 1 as
follows:
“c) Ongoing administrative acts relating to
invoices include acts prescribed in Clause 3 Article 24; Point b Clause 3
Article 25; Point b Clause 2 and Point b Clause 3 Article 27; Point b Clause 5
Article 29; Point b Clause 3 Article 30 of this Decree.
d) Administrative acts relating to invoices not
falling under Point c of this Clause shall be deemed completed violations. The
completion date of the violation is the date the act was committed.
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For violations concerning deadlines for
notifications or reports on invoices prescribed in Clause 1, Clause 2 and Point
a Clause 3 Article 25; Clause 1, Point a Clause 2, Clause 3, Clause 4 and Point
a Clause 5 Article 29 of this Decree, the completion date shall be the date the
taxpayer submits the notification or report on invoices.”;
b) Amendments to Points a and b Clause 2 as
follows:
“a) The statute of limitations for administrative
penalties for violations of tax procedures is 2 years from the date the
violation is committed.
The date of commission of an administrative
violation concerning tax procedures is the day following the last day of the
statutory deadline for performing the tax procedure under the legislation on
tax administration, except for the following cases:
For acts prescribed in Clause 1, Points a and b
Clause 2, Clause 3 and Point a Clause 4 Article 10; Clauses 1, 2, 3, 4 and
Point a Clause 5 Article 11; Clauses 1, 2, 3 and Points a and b Clause 4,
Clause 5 Article 13 of this Decree, the date of commission of the violation for
statute of limitations purposes is the date the taxpayer performs tax
registration or notifies the tax authority or files tax returns.
For acts prescribed in Points c and d Clause 2 and
Point b Clause 4 Article 10; Point b Clause 5 Article 11; Points c and d Clause
4 Article 13 of this Decree that constitute ongoing administrative tax violations,
the date of commission for statute of limitations purposes is the date the
competent official performing official duties discovers the violation.
b) The statute of limitations for penalties for
acts of tax evasion not constituting criminal offences, and acts of incorrect
declaration resulting in underpaid tax or increased tax exemption, reduction or
refund, is 5 years from the date the violation is committed.
The date of commission of acts of incorrect
declaration resulting in underpaid tax or increased tax exemption, reduction or
refund, or acts of tax evasion (except for acts under Point a Clause 1 Article
17 of this Decree) is the day following the last day of the deadline for filing
the tax return of the tax period in which the taxpayer understated tax or
evaded tax, or the day following the date the competent authority issues the
decision on tax exemption, tax reduction or tax refund.
For acts of failure to submit tax registration
documentation or tax returns under Point a Clause 1 Article 17 of this Decree
that constitute ongoing administrative tax violations, the date of commission
for statute of limitations purposes is the date the competent official
performing official duties discovers the violation. For acts of filing tax
returns more than 90 days late under Point a Clause 1 Article 17 of this
Decree, the date of commission for statute of limitations purposes is the date
the taxpayer files the tax return.”.
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“3. No administrative penalties for tax violations
shall apply in cases of incorrect declaration where the taxpayer has submitted
supplementary tax documentation in accordance with the legislation on tax
administration and has voluntarily paid the full payable tax amount before the
tax authority announces the tax inspection decision, or before another
competent authority announces the inspection or examination decision at the
taxpayer’s premises, or before the tax authority detects the violation without
conducting an on-premises tax inspection, or before another competent authority
detects the violation.”.
8. Amendments to the title of Article 10;
amendments to Clause 1; addition of Point d to Clause 2; addition of Clause 5
Article 10 as follows:
a) Amendments to the title of Article 10 as follows:
“Article 10. Penalties for violations of
deadlines for tax registration; notification of temporary business suspension;
notification of resumption of business ahead of the notified date; notification
of the designated filing constituent entity and list of constituent entities
subject to Resolution No. 107/2023/QH15”;
b) Amendments to Clause 1 are as follows:
“1. A warning shall be imposed for any of the
following acts:
a) Tax registration; notification of temporary
business suspension; notification of resumption of business ahead of the
notified date performed 1 to 10 days after the statutory deadline with a
mitigating circumstance;
b) Notification of the designated filing
constituent entity and the list of constituent entities subject to Resolution
No. 107/2023/QH15 submitted after the statutory deadline.”;
c) Addition of Point d after Point c Clause 2 as
follows:
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d) Addition of Clause 5 after Clause 4 as follows:
“5. Remedial measure: Mandatory submission of the
notification on the designated filing constituent entity and the list of
constituent entities subject to Resolution No. 107/2023/QH15 for the act
prescribed in Point d Clause 2 of this Article.”.
9. Amendments to Clause 6 Article 11 are as
follows:
“6. The provisions of this Article shall not apply
to the following cases:
a) Non-business individuals already assigned a
personal income tax identification number who are late in updating information
according to their identity cards or electronic identity cards;
b) Income-paying entities that are late in
notifying changes of information when taxpayers authorizing personal income tax
finalization have changes of information according to their identity cards or
electronic identity cards;
c) Failure to notify or late notification of
changes in tax registration documentation regarding the taxpayer’s address due
to changes in administrative boundaries under Resolutions of the Standing
Committee of the National Assembly or Resolutions of the National Assembly.”.
10. Amendments to Clause 5; amendments to Point a
Clause 6 Article 13 as follows:
a) Amendments to Clause 5 as follows:
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Where the fine determined under this Clause exceeds
the tax amount arising on the tax return, the maximum penalty for this case
shall equal the tax amount arising payable on the tax return or the total tax
amount arising payable on the tax returns falling under Point b Clause 3
Article 5 of this Decree, but shall not be lower than the average level of the
fine bracket prescribed in Clause 4 of this Article.”;
b) Amendments to Point a Clause 6 as follows:
“a) Mandatory payment in full of late payment
interest on tax into the state budget for acts prescribed in Clauses 1, 2, 3
and 4 of this Article where the taxpayer’s late filing of tax returns results
in late payment of tax;”.
11. Amendments to Point c Clause 1 Article 16 as
follows:
“c) Incorrect declaration that reduces tax payable
or increases tax refund, tax exemption or reduction which has been identified
as an act of tax evasion by a competent authority in an administrative
violation record, but where the taxpayer commits an administrative violation of
tax evasion for the first time, has submitted supplementary declarations and
fully paid the tax amount into the state budget before the competent authority
issues a penalty decision, and the tax authority has prepared a record
recognizing this for determination as an act of incorrect declaration resulting
in underpaid tax;”.
12. Amendments to Article 19 are as follows:
“Article 19. Administrative penalties for tax
violations imposed on related organizations and individuals
1. A fine from VND 2,000,000 to VND 6,000,000 shall
be imposed for acts of providing information and documentation related to
determination of tax obligations or the taxpayer’s accounts as required by law
or at the request of the tax authority 5 days or more after the statutory
deadline.
2. A fine from VND 6,000,000 to VND 10,000,000
shall be imposed for any of the following acts:
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b) Providing inaccurate information related to a
taxpayer’s accounts at credit institutions, the state treasury or branches of
foreign banks as required by law or at the request of the tax authority;
c) Providing inaccurate information related to
wages, salaries or income of a taxpayer under the holder’s management as
required by law or at the request of the tax authority.
3. A fine from VND 10.000.000 to VND 16,000,000
shall be imposed for any of the following acts:
a) Failure to provide information related to
assets, rights or obligations concerning assets of a taxpayer under the
holder’s management; or information and documentation related to determination
of the taxpayer’s tax obligations as required by law or at the request of the
tax authority;
b) Failure to provide information related to a
taxpayer’s accounts at credit institutions, the state treasury or branches of
foreign banks as required by law or at the request of the tax authority;
c) Failure to provide information related to wages,
salaries or income of a taxpayer under the holder’s management as required by
law or at the request of the tax authority;
d) Colluding with or covering up taxpayers committing
tax evasion, or failure to comply with tax administrative enforcement
decisions, except the act of failure to deduct and transfer money from the
taxpayer’s account prescribed in Article 18 of this Decree.
4. Remedial measure: Mandatory provision of complete
and accurate information for acts prescribed in Clause 2 and Points a, b and c
Clause 3 of this Article.”.
13. Amendments to Clause 2 Article 22 as follows:
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14. Amendments to Clauses 2, 3, and 6 of Article 24
are as follows:
a) Amendments to Clause 2 as follows:
“2. Acts of issuing invoices at an incorrect time
in contravention of legislation shall be penalized as follows:
a) A warning shall be imposed for issuing invoices
at an incorrect time for goods and services used for promotion, advertising or
as samples; goods and services used as gifts, donations, exchanges, payment in
kind to employees and internal consumption (except internally transferred goods
for further production); and dispatch of goods in forms of lending, borrowing
or returning goods involving 1 invoice;
b) A fine from VND 500,000 to VND 1,500,000 shall
be imposed where invoices are issued at an incorrect time for goods and
services used for promotion, advertising or as samples; goods and services used
as gifts, donations, exchanges, payment in kind to employees and internal
consumption (except internally transferred goods for further production); and
dispatch of goods in forms of lending, borrowing or returning goods from 2 to
fewer than 10 invoices, and where invoices are issued at an incorrect time when
selling goods or providing services involving 1 invoice;
c) A fine from VND 2,000,000 to VND 5,000,000 shall
be imposed where invoices are issued at an incorrect time for goods and
services used for promotion, advertising or as samples; goods and services used
as gifts, donations, exchanges, payment in kind to employees and internal consumption
(except internally transferred goods for further production); and dispatch of
goods in forms of lending, borrowing or returning goods from 10 to fewer than
50 invoices, and where invoices are issued at an incorrect time when selling
goods or providing services from 2 to fewer than 10 invoices;
d) A fine from VND 5,000,000 to VND 15,000,000
shall be imposed where invoices are issued at an incorrect time for goods and
services used for promotion, advertising or as samples; goods and services used
as gifts, donations, exchanges, payment in kind to employees and internal
consumption (except internally transferred goods for further production); and
dispatch of goods in forms of lending, borrowing or returning goods from 50 to
fewer than 100 invoices, and where invoices are issued at an incorrect time
when selling goods or providing services from 10 to fewer than 20 invoices;
dd) A fine from VND 15,000,000 to VND 30,000,000
shall be imposed where invoices are issued at an incorrect time for goods and
services used for promotion, advertising or as samples; goods and services used
as gifts, donations, exchanges, payment in kind to employees and internal
consumption (except internally transferred goods for further production); and
dispatch of goods in forms of lending, borrowing or returning goods involving
100 invoices or more, and where invoices are issued at an incorrect time when
selling goods or providing services from 20 to fewer than 50 invoices;
e) A fine from VND 30,000,000 to VND 50,000,000
shall be imposed where invoices are issued at an incorrect time when selling
goods or providing services involving from 50 to fewer than 100 invoices;
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b) Amendments to Clause 3 are as follows:
“3. Acts of failure to issue invoices as required
shall be penalized as follows:
a) A warning shall be imposed for failure to issue
invoices for goods and services used for promotion, advertising or as samples;
goods and services used as gifts, donations, exchanges, payment in kind to
employees and internal consumption (except internally transferred goods for
further production); and dispatch of goods in forms of lending, borrowing or
returning goods involving 1 invoice;
b) A fine from VND 1,000,000 to VND 2,000,000 shall
be imposed where failure to issue invoices concerns goods and services used for
promotion, advertising or as samples; goods and services used as gifts,
donations, exchanges, payment in kind to employees and internal consumption
(except internally transferred goods for further production); and dispatch of
goods in forms of lending, borrowing or returning goods from 2 to fewer than 10
invoices, and where failure to issue invoices when selling goods or providing
services involves 1 invoice as required;
c) A fine from VND 2,000,000 to VND 10,000,000
shall be imposed where failure to issue invoices concerns goods and services
used for promotion, advertising or as samples; goods and services used as
gifts, donations, exchanges, payment in kind to employees and internal
consumption (except internally transferred goods for further production); and
dispatch of goods in forms of lending, borrowing or returning goods from 10 to
fewer than 50 invoices, and where failure to issue invoices when selling goods
or providing services involves from 2 to fewer than 10 invoices as required;
d) A fine from VND 10,000,000 to VND 30,000,000
shall be imposed where failure to issue invoices concerns goods and services
used for promotion, advertising or as samples; goods and services used as
gifts, donations, exchanges, payment in kind to employees and internal
consumption (except internally transferred goods for further production); and
dispatch of goods in forms of lending, borrowing or returning goods from 50 to
fewer than 100 invoices, and where failure to issue invoices when selling goods
or providing services involves from 10 to fewer than 20 invoices as required;
dd) A fine from VND 30,000,000 to VND 50,000,000
shall be imposed where failure to issue invoices concerns goods and services
used for promotion, advertising or as samples; goods and services used as
gifts, donations, exchanges, payment in kind to employees and internal
consumption (except internally transferred goods for further production); and
dispatch of goods in forms of lending, borrowing or returning goods involving
100 invoices or more, and where failure to issue invoices when selling goods or
providing services involves from 20 to fewer than 50 invoices as required;
e) A fine from VND 60,000,000 to VND 80,000,000
shall be imposed where failure to issue invoices when selling goods or
providing services involves 50 invoices or more as required.”;
c) Amendments to Clause 6:
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15. Amendments to the title of Article 25 as
follows:
“Article 25. Penalties for violations of
regulations on declaration of lost, burnt or damaged invoices purchased from
the tax authority but not yet issued”.
16. Amendments to Point a Clause 3 Article 26 as
follows:
“a) Losing, burning or damaging invoices purchased
from the tax authority but not yet issued;”.
17. Amendments to Article 27 are as follows:
“Article 27. Penalties for violations of
regulations on destruction of invoices
1. A warning shall be imposed for destroying
invoices 1 to 5 working days after the deadline for destruction as prescribed,
where mitigating circumstances exist.
2. A fine from VND 2,000,000 to VND 4.000.000 shall
be imposed for any of the following acts:
a) Destroying invoices printed on order and purchased
from the tax authority that are no longer used or no longer valid for use as
notified by the tax authority, in contravention of regulations;
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c) Destroying invoices 1 to 10 working days after
the deadline for destruction as prescribed, except for the case prescribed in
Clause 1 of this Article.
3. A fine from VND 4,000,000 to VND 8.000.000 shall
be imposed for any of the following acts:
a) Destroying invoices 11 working days or more
after the deadline for destruction as prescribed;
b) Failure to destroy invoices as prescribed by
law;
c) Destroying invoices in contravention of the prescribed
procedures;
d) Destroying invoices not falling within the cases
required to be destroyed as prescribed.
4. Remedial measure: Mandatory destruction of
invoices for acts prescribed in Point b Clause 2 and Point b Clause 3 of this
Article.”.
18. Amendments to Article 31 are as follows:
“Article 31. Penalties for violations of
regulations on provision of invoice-related services
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19. Amendments to Clause 1, Clause 3, Clause 4, and
Clause 5 Article 32 as follows:
a) Amendments to Clause 1 as follows:
“1. Tax officials performing official duties are
entitled to:
a) Impose warnings;
b) Impose fines up to VND 20,000,000 for acts
prescribed in Articles 10, 11, 12, Clauses 1, 2, 3 and 4 Article 13, and
Articles 14, 15 and 19 of Chapter II of this Decree;
c) Impose fines up to VND 10,000,000 for acts
prescribed in Points b and c Clause 2, Points b and c Clause 3 and Clause 4
Article 24, and Articles 25, 26, 27, Clauses 2, 3 and 4 Article 29, Clauses 1
and 2 Article 30, and Article 31 of Chapter III of this Decree.”;
b) Amendments to Clause 3 are as follows:
“3. Heads of grassroots-level Tax Offices are
entitled to:
a) Impose warnings;
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c) Impose fines for acts prescribed in Articles 16,
17 and 18 of this Decree;
d) Impose fines up to VND 50,000,000 for acts
prescribed in Article 22, Points b, c, d, dd and e Clause 2, Points b, c, d and
dd Clause 3 and Clause 4 Article 24, and Articles 25, 26, 27, 28, 29, 30 and 31
of Chapter III of this Decree;
dd) Apply remedial measures prescribed in this
Decree.”;
c) Amendments to Clause 4:
“4. Directors of district-level Tax Sub-Departments
and Directors of provincial Tax Departments shall have the power to:
a) Impose warnings;
b) Impose fines up to VND 160,000,000 for acts
prescribed in Articles 10, 11, 12, 13, 14, 15 and 19 of Chapter II of this
Decree;
c) Impose fines for acts prescribed in Articles 16,
17 and 18 of this Decree;
d) Impose fines up to VND 80,000,000 for acts
prescribed in Chapter III of this Decree;
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d) Amendments to Clause 5 are as follows:
“5. Directors of Tax Departments shall have the
power to:
a) Impose warnings;
b) Impose fines up to VND 200,000,000 for acts
prescribed in Articles 10, 11, 12, 13, 14, 15 and 19 of Chapter II of this
Decree;
c) Impose fines for acts prescribed in Articles 16,
17 and 18 of this Decree;
d) Impose fines up to VND 100.000.000 for acts
prescribed in Chapter III of this Decree;
dd) Apply remedial measures prescribed in this
Decree.”.
20. Amendments to Clause 1 Article 33 as follows:
“1. Presidents of commune-level People’s Committees
shall have the power to:
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b) Impose fines up to VND 100,000,000 for acts
prescribed in Articles 10, 11, 12, 13, 14, 15 and 19 of Chapter II of this
Decree;
c) Impose fines up to VND 50,000,000 for acts
prescribed in Article 22, Points b, c, d, dd and e Clause 2, Points b, c, d and
dd Clause 3 and Clause 4 Article 24, and Articles 25, 26, 27, 28, 29, 30 and 31
of Chapter III of this Decree;
d) Apply remedial measures prescribed in Articles
10, 11, 12, 13, 14, 15 and 19 of Chapter II and in Chapter III of this Decree.”.
21. Amendments to point b clause 2 Article 36:
“b) Preparation of electronic administrative
violation records
Where the taxpayer submits late tax registration
dossiers, late changes to tax registration information, late tax returns, late
tax finalization dossiers, or late notifications or reports on invoices via
electronic means, within 3 working days from the date the tax authority sends
the notice of receipt of the electronic tax registration dossier, electronic
dossier of changes to tax registration information or notice of acceptance of
the electronic tax return or tax finalization return, the tax authority shall
prepare and send 1 electronic administrative violation record to the taxpayer
via the electronic portal of the tax administration, including in cases where
the taxpayer submits multiple tax documentation.
The electronic administrative violation record
shall be prepared and sent in compliance with electronic transaction
requirements in the tax domain and shall serve as the basis for the tax
authority to issue the administrative penalty decision.
The electronic administrative violation record must
specify the time and place of preparation; information on the record preparer;
information on the violating individual or organization; the digital signature
of the record preparer; time and place of commission of the violation; the
administrative act constituting the violation; rights and time limit for
explanations regarding the violation; and the authority receiving explanations.
The tax authority shall be responsible for
developing an information technology system that enables the preparation and
sending of electronic administrative violation records and handling
administrative violations in an electronic environment in accordance with
legislation on administrative violations. When the information technology
system satisfies the conditions for preparing and sending electronic
administrative violation records for other acts violating tax procedures and
invoices, administrative violations shall be handled in an electronic
environment in accordance with legislation on administrative violations.”.
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“1. Cases requiring explanations regarding
administrative violations relating to tax and invoices:
a) Where the administrative act constituting a tax
or invoice violation carries the maximum fine bracket of VND 15,000,000 or more
for individuals or VND 30,000,000 or more for organizations, or cases involving
preparation of electronic administrative violation records;
b) Acts prescribed in Articles 16, 17 and 18 of
this Decree.”.
23. Amendments to Point a Clause 2 Article 41 as
follows:
“a) Electronic civil status database or a court
decision declaring a person dead or missing (original or copy of the paper
document or electronic document as prescribed) in cases where an individual is
dead or missing;”.
Article 2. Replacement of
certain phrases; annulment of certain articles, clauses and points of articles,
and appendices of Decree No. 125/2020/ND-CP dated October 19, 2020 on
administrative penalties for tax and invoice-related violations
1. To replace the phrase “tax inspection” with the
phrase “inspection” in the title of Article 15; Points d and dd Clause 1, Point
a Clause 2 Article 15; Point b Clause 2 Article 29 and Point a Clause 2 Article
36 of Decree No. 125/2020/ND-CP.
2. To annul Clause 2 Article 7; Point b Clause 1
Article 16; Article 20; Article 21; Clause 1 and Point a Clause 3 Article 22;
Article 23; Point a Clause 1, Point a Clause 4 and Clause 5 Article 24; Clause
2 Article 28; Clause 2 Article 32; Point d Clause 2 Article 33; Article 34; and
Clause 2 Article 35 of Decree No. 125/2020/ND-CP.
3. Annulment of forms of records and decision
forms, except for Form No. 01A/BB in the Appendix on certain forms used for
administrative penalties for tax and invoice violations enclosed with Decree
No. 125/2020/ND-CP. Record forms and decision forms used for administrative
penalties for tax and invoice violations shall comply with the Decree on
elaboration of a number of articles and measures for implementation of the Law
on handling of administrative violations. In records of administrative
violations and decisions on administrative penalties in the field of tax and
invoices, the competent sanctioning person shall include the taxpayer
identification number of the violating taxpayer and fully specify all remedial
measures applied.
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1. Where administrative tax and invoice violations
were completed before the effective date of this Decree, the regulations of the
legislative document on administrative penalties for tax and invoice violations
effective at the time of commission of the violation shall apply.
2. Where administrative tax and invoice violations
were being committed before the effective date of this Decree and such
violations are detected after the effective date of this Decree, the
regulations of this Decree shall apply.
3. For administrative tax and invoice violations
that were sanctioned before the effective date of this Decree and are subject
to pending complaints or lawsuits filed by individuals or organizations, such
cases shall be settled in accordance with regulations on administrative
penalties for tax and invoice violations and relevant legislative provisions
effective at the time of commission of the violation.
Article 4. Entry into force and
responsibilities for implementation
1. This Decree comes into force as of January 16,
2026.
2. Ministers, heads of ministerial-level agencies,
heads of Governmental agencies, Chairpersons of the Province-level People’s
Committees, and related organizations and individuals shall implement this
Decree.
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