How is it fined for not providing information about taxpayers' salaries

Lawyer Ho Thu Trang, YouMe Law Company Limited answers:

Point c, Clause 3, Clause 4, Article 19, Chapter III of Decree No. 125/2020/ND-CP stipulating penalties for administrative violations related to taxes and invoices (“Decree No. 125/2020/ND-CP”), amended and supplemented by Article 12 of Decree No. 310/2025/ND-CP (effective from January 16, 2026), stipulates the penalties for administrative violations related to taxes for relevant organizations and individuals as follows:

3. A fine of 10 million VND to 16 million VND shall be imposed for one of the following acts:

c) Not providing information related to salaries, wages or income of taxpayers held by them as prescribed by law or at the request of tax authorities;

4. Remedial measures: Forced to provide complete and accurate information about the acts specified in Clause 2 and Points a, b, c Clause 3 of this Article.

Point a, Clause 4, Article 7 of Decree No. 125/2020/ND-CP stipulates the forms of sanctions, remedial measures and principles for applying fines when sanctioning administrative violations related to taxes and invoices as follows:

4. Principles for applying fines

a) The fine level specified in Articles 10, 11, 12, 13, 14, 15, Clauses 1, 2, Article 19 and Chapter III of this Decree is the fine level applied to organizations.

For taxpayers who are households and business households, the penalty level is applied as for individuals.

Clause 5, Article 5, Decree No. 125/2020/ND-CP stipulates the principles of sanctioning administrative violations related to taxes and invoices as follows:

5. For the same administrative violation of taxes and invoices, the fine level for organizations is 2 times the fine level for individuals, except for the fine level for the acts specified in Article 16, Article 17 and Article 18 of this Decree.

Thus, from January 16, 2026, businesses that do not provide information about salaries, wages or income of taxpayers held by them according to the provisions of law or at the request of tax authorities may be administratively sanctioned from 10 million VND to 16 million VND.