Fines increase gradually with the number of days of "forgetting" to submit declarations
According to the provisions of Decree 125/2020/ND-CP (amended by Decree 310/2025/ND-CP), the fine level will be proportional to the number of delays.
If there is only a delay of 01 to 05 days and there are mitigating circumstances, taxpayers will only be issued a warning. However, the fine will increase rapidly if the time is prolonged:
Fine from 2 - 5 million VND: If delayed from 01 to 30 days (except for warning).
Fine from 5 - 8 million VND: If delayed from 31 to 60 days.
Fine from 8 - 15 million VND: If delayed from 61 to 90 days; or delayed over 91 days but no tax payable arises.
In particular, the highest fine is up to 15 - 25 million VND applied to the act of submitting tax declaration documents overdue for more than 90 days (with arising tax payable). The condition for applying this level is that the taxpayer has paid enough tax and late payment money before the time the tax authority announces the inspection/inspection decision.
Important note: The above fine level applies to organizations. For individuals (such as business households, salaried employees...) who have the same violation, the fine level is equal to 1/2 of the fine level of the organization.
In addition to being fined, taxpayers are forced to pay the full amount of tax and late payment to the state budget to remedy the consequences.
Tax coercion: Salary deductions and account freezes may occur
In addition to administrative penalties, the 2025 Tax Administration Law (effective from July 1, 2026) also clearly stipulates strong measures to recover tax debts.
Taxpayers will be subject to coercive measures if they fall into cases such as: Having tax debts for more than 90 days; not complying with the penalty decision; or having acts of asset diversion or escape.
Coercive measures include:
Deducting money from accounts/Closing accounts: The tax authority has the right to request the bank to deduct money from the account of the tax debtor or freeze that account.
Salary deduction: Part of the personal salary or income will be deducted to pay taxes.
Stop customs procedures: Import and export goods will be congested if businesses have not fulfilled their tax obligations.
Stop using invoices: Businesses will not be able to issue invoices, which means paralyzing business operations.
Even, functional agencies can revoke business registration certificates or file a request to initiate bankruptcy proceedings for tax debtors who are slow.
