During inspection at headquarters, business households need to pay attention to the deadline for providing dossiers, documents, invoices, documents and accounting books as required by the inspection team. In case of providing more than 6 working hours or providing incomplete and inaccurate information, administrative violation records may be made and penalized.
According to Clause 2, Article 27 of the Tax Inspection Procedure issued with Decision 1161/QD-CT in 2026, in case taxpayers provide dossiers, documents, invoices, documents, accounting books related to tax obligations more than 6 working hours after receiving the request of the inspection team or provide incomplete and inaccurate information, documents, accounting books related to determining tax obligations as requested by the inspection team during the inspection period at the taxpayer's headquarters, the inspection team shall make a record of administrative violation and apply penalties.
The penalty is implemented according to Article 15 of Decree 125/2020/ND-CP dated October 19, 2020, amended and supplemented by Clause 1, Article 2 of Decree 310/2025/ND-CP dated December 2, 2025.
Failure to provide documents for more than 6 hours may be fined from 2–5 million VND
According to Article 15 of Decree 125/2020/ND-CP amended and supplemented, a fine of 2-5 million VND shall be imposed for the act of providing dossiers, documents, invoices, documents, accounting books related to tax obligations more than 6 working hours after receiving a request from a competent authority during the inspection and examination period at the taxpayer's headquarters.
This fine is also applied to acts of providing incomplete and inaccurate information, documents, and accounting books related to determining tax obligations as requested by competent authorities during inspection and examination at the taxpayer's headquarters.
Fines from 2-5 million VND are also applied to acts of not receiving tax inspection and examination decisions, decisions on coercive enforcement of tax administrative decisions when assigned and sent by the tax authority according to regulations; not complying with tax inspection and examination decisions more than 3 working days from the date of having to comply with the decision of the competent authority; not signing inspection and examination minutes within 5 working days from the date of making or publicly announcing minutes.
For acts of not providing data, documents, and accounting books related to determining tax obligations when requested by competent authorities; not implementing or not properly implementing seal decisions; arbitrarily removing or changing seal signs, a fine of 5-10 million VND is applied.
The remedy measure is to force the provision of information, documents, and accounting books related to the determination of tax obligations for acts specified in point d, clause 1, and point a, clause 2, Article 15 of Decree 125/2020/ND-CP.
Individuals are fined half the fine of the organization
The above fine level is the fine level applied to organizations. For taxpayers who are individuals, the fine level applied is equal to half of the fine level for organizations according to Clause 4, Article 7 of Decree 125/2020/ND-CP.
Accordingly, for acts of delay in providing documents for more than 6 working hours, the fine for individuals is from 1–2.5 million VND. For acts under Clause 2, Article 15, the fine for individuals is from 2.5–5 million VND.
Administrative sanctions are carried out through administrative violation records signed by taxpayers or representatives of taxpayers.
In case the violator or representative of the violating unit is not present, intentionally evades, or for objective reasons does not sign the minutes, the minutes must have the signature of the Head of the inspection team, representative of the commune or ward level government where the violation occurred, or of at least 1 witness.
In case there is no confirmation from the government or witnesses, the reason must be clearly stated in the minutes.
