Penalties for tax administrative violations against organizations and individuals from 2026

The Lao Dong Newspaper Legal Consulting Office replied:

Clause 13, 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

1. Fines from VND 2 million to VND 6 million for providing information and documents related to determining tax obligations, taxpayer accounts according to the provisions of law or requests of tax authorities exceeding the prescribed deadline by 05 days or more.

2. Fine from 6 million VND to 10 million VND for one of the following acts:

a) Providing inaccurate information related to the assets, rights and obligations of taxpayers' assets held by them; information and documents related to determining tax obligations of taxpayers according to the provisions of law or at the request of the tax authority;

b) Providing inaccurate information related to the taxpayer's account at a credit institution, state treasury, or foreign bank branch as prescribed by law or as required by a tax authority;

c) Providing inaccurate information related to the salary, wages or income of taxpayers held by the taxpayer in accordance with the provisions of law or at the request of the tax authority.

Thus, from January 16, 2026, the sanction for administrative tax violations against related organizations and individuals is regulated as above.