The document consolidates the provisions of Decree No. 125/2020/ND-CP on sanctioning administrative violations related to taxes and invoices; Decree No. 102/2021/ND-CP amending and supplementing a number of regulations on sanctioning administrative violations in many fields, including taxes and invoices; Decree No. 310/2025/ND-CP amending and supplementing a number of articles of Decree No. 125/2020/ND-CP.
At the same time, the document consolidates the amended and supplemented contents in Decree No. 291/2026/ND-CP for Decree No. 125/2020/ND-CP that has been amended and supplemented by Decree No. 102/2021/ND-CP and Decree No. 310/2025/ND-CP.
Documents regulating administrative violations; forms, levels of penalties; measures to remedy consequences; authority to sanction, make records of administrative violations and some procedures for sanctioning administrative violations related to taxes and invoices.
The subjects of application include taxpayers; tax officials, tax authorities at all levels and other organizations and individuals related to the implementation of tax laws and invoices.
Subjects sanctioned for administrative violations related to taxes and invoices
According to new regulations, subjects sanctioned for administrative violations related to taxes and invoices include taxpayers who have administrative violations related to taxes and invoices and related organizations and individuals who have administrative violations in this field.
In case the taxpayer authorizes another organization or individual to perform tax obligations that the authorized party must perform on behalf of the taxpayer, if the authorized party has an administrative violation, the authorized organization or individual will be sanctioned according to regulations.
In case organizations and individuals have the obligation to register for tax, declare tax, and pay taxes on behalf of taxpayers according to legal regulations and have administrative violations, organizations and individuals who register, declare and pay taxes on behalf will be penalized according to regulations.
Notably, regarding the regulation on combating erosion of the global tax base, the constituent unit responsible for declaring has the obligation to register for tax, submit tax declaration dossiers and pay additional corporate income tax will be penalized if there is an administrative violation according to regulations.
The constituent unit assigned by the group is responsible for sending notifications to the constituent unit responsible for declaring and the list of constituent units subject to Resolution No. 107/2023/QH15 is also subject to penalties if there are violations according to regulations.
Organizations subject to administrative sanctions for tax and invoice violations
Taxpayers are organizations subject to administrative penalties for tax violations, invoices include enterprises established and operating under the Enterprise Law, Investment Law, Law on Credit Institutions, Law on Insurance Business, Law on Securities, Law on Oil and Gas, Law on Trade and other legal documents.
This group of subjects also includes dependent units of enterprises, business locations that directly declare, pay taxes and use invoices.
In addition, public and non-public non-business units; organizations established and operating under the Law on Cooperatives are also subject to penalties for administrative violations related to taxes and invoices.
Foreign organizations and businesses; branches, representative offices of foreign traders; operating offices of foreign contractors in Vietnam with business activities or income generated in Vietnam are also subject to application.
State agencies that commit administrative violations related to taxes and invoices that are not under their assigned state management duties may also be penalized.
In addition, cooperative groups and other organizations established under the law also belong to the group of subjects subject to administrative violations on taxes and invoices if there are violations.
