Decree 291/2026/ND-CP amend Decree 125/2020/ND-CP on sanctioning administrative violations related to taxes and invoices

DECREE

Amending and supplementing a number of articles of the Government’s Decree No. 125/2020/ND-CP dated October 19, 2020, on sanctioning of administrative violations related to taxes and invoices, amended and supplemented under the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021, and the Government’s Decree No. 310/2025/ND-CP dated December 02, 2025

Pursuant to the Law on Organization of the Government No. 63/2025/QH15;

Pursuant to the Law on Handling of Administrative Violations No. 15/2012/QH13, amended and supplemented under Law No. 67/2020/QH14 and Law No. 88/2025/QH15;

Pursuant to the Law on Tax Administration No. 108/2025/QH15;

At the proposal of the Minister of Finance;

The Government hereby promulgates the Decree amending and supplementing a number of articles of the Government’s Decree No. 125/2020/ND-CP dated October 19, 2020, on sanctioning of administrative violations related to taxes and invoices, amended and supplemented under the Government’s Decree No. 102/2021/ND-CP dated November 16, 2021, and the Government’s Decree No. 310/2025/ND-CP dated December 02, 2025.

Article 1. To amend and supplement Point d, Clause 3, Article 5

“d) The acts of violations on provision of information for the purpose of information exchange in accordance with Vietnamese law, and treaties and international agreements on tax to which the Socialist Republic of Vietnam is a member or a signatory, that are sanctioned under Article 19a shall not be sanctioned according to Articles 14, 15 and 19 of this Decree.”.

Article 2. To add Section 3 and Article 19a below Section 2 of Chapter II

“Section 3

SANCTIONING OF TAX-RELATED ADMINISTRATIVE VIOLATIONS COMMITTED BY RELEVANT ORGANIZATIONS AND INDIVIDUALS

Article 19a. Sanctioning of administrative violations relating to provision of information for the purpose of information exchange

1. A fine ranging from VND 10,000,000 to VND 30,000,000 shall be imposed for the act of providing information requested by a tax office for information exchange purposes under Vietnamese law or a treaty or international agreement on taxation to which the Socialist Republic of Vietnam is a member or signatory 05 days or more after the prescribed deadline.

2. A fine ranging from VND 30,000,000 to VND 50,000,000 shall be imposed for the act of providing inaccurate or incomplete information requested by a tax office for information exchange purposes under Vietnamese law or a treaty or international agreement on taxation to which the Socialist Republic of Vietnam is a member or signatory.

3. A fine ranging from VND 50,000,000 to VND 100,000,000 shall be imposed for any of the following violations:

a) Failing to provide information within 15 days after the expiration of the time limit for providing information or the extended time limit for providing information as requested by a tax office for information exchange purposes under Vietnamese law or a treaty or international agreement on taxation to which the Socialist Republic of Vietnam is a member or signatory.

b) Colluding with or shielding a taxpayer to obstruct a tax office from collecting or verifying information for information exchange purposes under Vietnamese law or a treaty or international agreement on taxation to which the Socialist Republic of Vietnam is a member or signatory.

4. Remedial measures: Forcible provision of sufficient and accurate information, for violations specified in Clause 2, and Point a, Clause 3 of this Article.”.

Article 3. To add the phrase

To add the phrase “Article 19a” after the number “19” in Clause 6, Article 2; Points a and d, Clause 4, Article 7; Point b, Clause 3, Point b, Clause 4, and Point b, Clause 5, Article 32; Points b and d, Clause 1, and Points c and d, Clause 2, Article 33; and Clause 1, Article 35.

Article 4. Effect

1. This Decree takes effect from the date of its signing for promulgation.

2. Ministers, heads of ministerial-level agencies, chairpersons of People’s Committees of provinces and centrally-run cities, and related organizations and individuals shall implement this Decree.

On Behalf of the Government

For the Prime Minister

Deputy Prime Minister

NGUYEN VAN THANG