Sanctions for violations in tax field


The tax violations specified in Decree 129/2013/ND-CP, Decree 100/2016/ND-CP and Decree 125/2020/ND-CP include: 

  • Late submission of the application for tax registration, late notification of changes in the application for tax registration 
  • Providing insufficient information in the tax statement 
  • Late submission of the tax statement 
  • Violations against regulations on providing information related to the determination of tax obligations 
  • Violations against regulations on implementation of decisions on tax inspections, enforcement of administrative decisions on taxation 
  • Understatement of tax payable or overstatement of refundable tax 
  • Tax evasion, tax fraud 
  • Acts of using illegal invoices or evidencing documents; acts of illegally using invoices or evidencing documents 
  • Other acts of violation as prescribed 


Depending on the seriousness of the violation, the tax authorities will impose the corresponding penalty. 

Please download the attached document here to see details of the sanctions for the above violations.