How much is a business household that does not cooperate with tax inspection fined?
Currently, in Decree 125/2020/ND-CP regulating penalties for administrative violations related to taxes, invoices do not clearly stipulate how much money is fined for not cooperating with tax inspection.
However, based on the spirit of Article 15 of Decree 125/2020/ND-CP (content replaced by Clause 1, Article 2 of Decree 310/2025/ND-CP) and Clause 5, Article 5 of Decree 125/2020/ND-CP, business households that do not cooperate with tax inspection may be fined for the following specific acts:
A fine of between VND 2,000,000 and VND 5,000 shall be imposed for the act of:
Not receiving tax inspection and examination decisions, decisions on coercive enforcement of tax administrative decisions when assigned and sent by tax authorities according to the provisions of law.
Failure to comply with tax inspection and examination decisions beyond 03 working days or more from the date of complying with the decision of the competent authority.
Failure to sign inspection and examination minutes within 05 working days from the date of making or publicly announcing minutes.
A fine of between VND 5,000,000,000 and VND 10,000,000,000 shall be imposed for one of the following acts:
Failure to provide data, documents, and accounting books related to the determination of tax obligations when requested by competent authorities during inspection and examination at the taxpayer's headquarters (Remediation measures: Forced to provide information, documents, and accounting books related to the determination of tax obligations).
Failure to implement or improperly implement the decision to seal dossiers, documents, treasuries, warehouses, goods, materials, raw materials, machinery, equipment, and factories.
What are the principles of tax inspection?
Clause 1, Article 22 of the 2025 Law on Tax Administration (effective from July 1, 2026), the principles of tax inspection for business households and other organizations are stipulated as follows:
Apply risk management and apply information technology in tax inspection; prioritize online and remote inspection on electronic data.
Compliance with the provisions of law and not obstructing the normal activities of taxpayers.
Tax inspection aims to assess the completeness, accuracy, and truthfulness of tax declaration and payment and compliance with tax laws of taxpayers.
The tax inspection of the tax authority does not overlap in content, scope, and time between the inspection, examination, and State Audit agencies, except in cases where there are evidence and grounds for violations that need to be re-examined.
Inspect the determination of linked transaction prices of taxpayers according to the principle of independent transactions and the economic nature of activities and transactions arising, determining tax obligations corresponding to the value created from the economic nature of business activities and transactions arising of taxpayers; do not recognize linked transactions that do not follow the principle of independent transactions, reducing the tax obligations of enterprises.
What are the measures applied in tax inspection for cases with signs of tax evasion?
Article 23 of the 2025 Law on Tax Administration, the measures applied in tax inspection for cases of tax evasion are as follows:
Collect information related to cases of signs of tax evasion:
Heads of tax management agencies have the right to request relevant agencies, organizations, and individuals to provide information in writing or respond directly. Tax authorities have the right to access accounting software data, electronic invoices, and cash registers of taxpayers showing signs of tax evasion.
Agencies, organizations, and individuals are required to be responsible for providing information with the correct content, time limit, address and be responsible for the accuracy and truthfulness of the information.
Temporarily detaining documents related to cases with signs of tax evasion:
Heads of tax management agencies and heads of tax inspection teams decide to temporarily seize documents related to cases with signs of tax evasion when the basis for determining tax evasion acts is needed.
When temporarily detaining, the head of the inspection team must make a record of temporary detention and is responsible for preserving documents.
The tax management agency must hand over 01 decision on temporary seizure, minutes of temporary seizure to organizations and individuals with temporarily seized documents.
