The Lao Dong Newspaper Legal Consulting Office replied:
Clause 12, Article 1, Decree 310/2025/ND-CP (effective from January 16, 2026) amending Article 19 of Decree No. 125/2020/ND-CP regulating administrative sanctions for tax and invoice violations, stipulates as follows:
Article 19. Penalties for tax administrative violations against related organizations and individuals
3. Fine from 10 million VND to 16 million VND for one of the following acts:
d) Confusion, cover-up of taxpayers who evade taxes, failure to enforce tax administrative enforcement decisions, except for the act of not transferring money from the taxpayer's account as prescribed in Article 18 of this Decree.
Thus, from January 16, 2026, collusion and cover-up of taxpayers who evade taxes can be subject to the highest fine of up to 16 million VND.
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