Some new regulations on penalties for administrative violations related to taxes and invoices.

Expanding and clarifying the concept of administrative violations related to taxation.

Specifically, Decree No. 310/2025/ND-CP amends and supplements Clause 1, Article 2 of Decree No. 125/2020/ND-CP by expanding and clarifying the concept of administrative violations related to taxation.

According to regulations, administrative tax violations are wrongful acts committed by organizations or individuals that violate the provisions of the law on tax management, tax laws, and other revenues belonging to the state budget managed by tax authorities (land use fees; land and water surface lease fees; mineral exploitation rights fees; water resource exploitation rights fees; remaining after-tax profits after the allocation of funds of enterprises wholly owned by the State; dividends and profits distributed to the state-invested capital in joint-stock companies and limited liability companies with two or more members; and revenues as stipulated by law on the management and investment of state capital in enterprises) that are not crimes and, according to the law, must be subject to administrative penalties.

Adding cases of force majeure to the penalties for administrative violations related to taxes and invoices.

At the same time, Decree No. 310/2025/ND-CP adds Clause 10 after Clause 9 of Article 2 of the regulations.Force majeure events in the handling of administrative violations related to taxes and invoices include: natural disasters, catastrophes, epidemics, fires, unexpected accidents, wars, riots, strikes, or unforeseen events that the taxpayer cannot remedy despite having applied all necessary and possible measures.

Adding regulations regarding those subject to penalties.

Decree No. 310/2025/ND-CP also adds regulations on the subjects liable to penalties. Specifically, Decree No. 310/2025/ND-CP amends and supplements point a, clause 1, Article 3 of Decree No. 125/2020/ND-CP, which stipulates the subjects liable to administrative penalties for tax and invoice violations.

According to the new regulations, taxpayers who commit administrative violations related to taxes and invoices:

In cases where a taxpayer authorizes another organization or individual to fulfill tax obligations, and tax laws and tax administration regulations stipulate that the authorized party must perform these obligations on behalf of the taxpayer, if the authorized party commits an administrative violation as prescribed in this Decree, the authorized organization or individual shall be subject to penalties in accordance with this Decree.

In cases where, according to the law on taxation and tax administration, an organization or individual is obligated to register for tax, declare and pay taxes on behalf of the taxpayer, and the organization or individual registering for tax, declaring and paying taxes on behalf of the taxpayer commits an administrative violation as prescribed in this Decree, then the organization or individual registering for tax, declaring and paying taxes on behalf of the taxpayer shall be subject to administrative penalties for tax violations as prescribed in this Decree.

In the case of compliance with global tax base erosion regulations, the constituent entity responsible for tax declaration is obligated to register for tax, file tax returns, and pay additional corporate income tax. The constituent entity assigned by the Group to send a notification of the constituent entity responsible for tax declaration and a list of constituent entities subject to Resolution No. 107/2023/QH15 that have committed administrative violations under this Decree shall be subject to penalties as prescribed in this Decree.

Amend regulations on administrative penalties for tax violations by relevant organizations and individuals.

Decree No. 310/2025/ND-CP amends Article 19 on administrative penalties for tax violations by relevant organizations and individuals as follows:

A fine of VND 2,000,000 to VND 6,000,000 shall be imposed for providing information and documents related to determining tax obligations and taxpayer accounts as prescribed by law or requested by the tax authority more than 5 days after the prescribed deadline.

A fine of between VND 6,000,000 and VND 10,000,000 shall be imposed for any of the following acts:

- Providing inaccurate information related to the assets, rights, and obligations of taxpayers held by oneself; information and documents related to determining the tax obligations of taxpayers as prescribed by law or at the request of the tax authorities;

- Providing inaccurate information related to taxpayers' accounts at credit institutions, the state treasury, or branches of foreign banks as required by law or at the request of tax authorities;

- Providing inaccurate information regarding the salaries, wages, or income of taxpayers held in their custody, as required by law or requested by the tax authorities.

A fine of between VND 10,000,000 and VND 16,000,000 shall be imposed for any of the following acts:

- Failing to provide information related to the assets, rights, and obligations of taxpayers held by them; information and documents related to determining the tax obligations of taxpayers as required by law or at the request of the tax authorities;

- Failure to provide information related to taxpayers' accounts at credit institutions, the state treasury, or branches of foreign banks as required by law or at the request of tax authorities;

- Failing to provide information related to the salaries, wages, or income of taxpayers held in their records as required by law or at the request of the tax authorities;

- Colluding with or covering up for taxpayers who evade taxes, failing to implement administrative tax enforcement decisions, except for the act of not transferring money from the taxpayer's account as stipulated in Article 18 of Decree 125/2025/ND-CP.

According to the new regulations, the act of giving or selling invoices is punishable by a fine ranging from 20,000,000 VND to 50,000,000 VND.

Penalties for issuing invoices at the wrong time.

At the same time, Decree 310/2025/ND-CP also amends and supplements Clause 2, Article 24, stipulating that the act of issuing invoices at the wrong time as prescribed by law is subject to the following penalties:

A warning penalty will be issued for the following violations: issuing invoices at the wrong time for goods and services used for promotions, advertising, samples; goods and services used for giving, gifting, exchanging, paying as wages to employees, and internal consumption (except for goods circulated internally to continue the production process); and exporting goods in the form of loans, borrowings, or returning goods with a certain number of invoices.

A fine of VND 500,000 to VND 1,500,000 will be imposed in cases of issuing invoices at the wrong time for goods and services used for promotions, advertising, samples; goods and services used for giving, gifting, exchanging, paying as wages to employees, and internal consumption (except for goods circulated internally to continue the production process); goods exported in the form of loans, borrowings, or returns of goods from 2 to less than 10 invoices; and in cases of issuing invoices at the wrong time when selling goods or providing services (1 invoice).

A fine of VND 2,000,000 to VND 5,000,000 will be imposed in cases of issuing invoices at the wrong time for goods and services used for promotions, advertising, samples; goods and services used for giving, gifting, exchanging, paying as wages to employees, and internal consumption (except for goods circulated internally to continue the production process); goods exported in the form of loans, borrowings, or returns of goods from 10 to less than 50 invoices; and cases of issuing invoices at the wrong time when selling goods or providing services from 2 to less than 10 invoices.

A fine of VND 5,000,000 to VND 15,000,000 will be imposed in cases of issuing invoices at the wrong time for goods and services used for promotions, advertising, samples; goods and services used for giving, gifting, exchanging, paying as wages to employees, and internal consumption (except for goods circulated internally to continue the production process); goods exported in the form of loans, borrowings, or returns of goods from 50 to less than 100 invoices; and cases of issuing invoices at the wrong time when selling goods or providing services from 10 to less than 20 invoices.

A fine of VND 15,000,000 to VND 30,000,000 will be imposed for issuing invoices at the wrong time for goods and services used for promotions, advertising, samples; goods and services used for giving, gifting, exchanging, paying as wages to employees, and internal consumption (except for goods circulated internally to continue the production process); goods exported in the form of loans, borrowing, or returning goods from 100 invoices or more; and for issuing invoices at the wrong time when selling goods or providing services from 20 invoices to less than 50 invoices.

A fine of VND 30,000,000 to VND 50,000,000 will be imposed for issuing invoices at the wrong time when selling goods or providing services, ranging from 50 to less than 100 invoices.

A fine of VND 50,000,000 to VND 70,000,000 will be imposed for issuing invoices at the wrong time when selling goods or providing services, for 100 or more invoices.

Penalties for not issuing invoices as required by regulations.

Decree 310/2025/ND-CP also amends and supplements Clause 3, Article 24, stipulating the following penalties for failing to issue invoices as required:

A warning penalty will be issued for the following violations: failure to issue invoices for goods and services used for promotions, advertising, samples; goods and services used for giving, gifting, exchanging, paying as wages to employees, and internal consumption (except for goods circulated internally to continue the production process); and goods exported in the form of loans, borrowings, or returns of goods with a certain number of invoices.

A fine of VND 1,000,000 to VND 2,000,000 will be imposed in cases of failure to issue invoices for goods and services used for promotions, advertising, samples; goods and services used for giving, gifting, exchanging, paying as wages to employees, and internal consumption (except for goods circulated internally to continue the production process); goods exported in the form of loans, borrowings, or returns of goods from 2 to less than 10 invoices; and cases of failure to issue invoices when selling goods or providing services as required by regulations (1 invoice).

A fine of VND 2,000,000 to VND 10,000,000 will be imposed for failing to issue invoices for goods and services used for promotions, advertising, samples; goods and services used for giving, gifting, exchanging, paying as wages to employees, and internal consumption (except for goods circulated internally to continue the production process); goods exported in the form of loans, borrowings, or returns of goods from 10 to less than 50 invoices; and for failing to issue invoices when selling goods or providing services as required from 2 to less than 10 invoices.

A fine of VND 10,000,000 to VND 30,000,000 will be imposed in cases of failure to issue invoices for goods and services used for promotions, advertising, samples; goods and services used for giving, gifting, exchanging, paying as wages to employees, and internal consumption (except for goods circulated internally to continue the production process); goods exported in the form of loans, borrowings, or returns of goods from 50 to less than 100 invoices; and cases of failure to issue invoices when selling goods or providing services as required from 10 to less than 20 invoices.

A fine of VND 30,000,000 to VND 50,000,000 will be imposed for failing to issue invoices for goods and services used for promotions, advertising, samples; goods and services used for giving, gifting, exchanging, paying as wages to employees, and internal consumption (except for goods circulated internally to continue the production process); goods exported in the form of loans, borrowings, or returns of goods from 100 invoices or more; and for failing to issue invoices when selling goods or providing services as required from 20 invoices to less than 50 invoices.

A fine of VND 60,000,000 to VND 80,000,000 will be imposed for failing to issue invoices when selling goods or providing services as required by regulations, for 50 or more invoices.

Transitional provisions

Decree 310/2025/ND-CP takes effect from January 16, 2026.

The Decree stipulates that if an administrative violation related to taxes and invoices has ended before the effective date of this Decree, the provisions of the legal document on administrative penalties for tax and invoice violations in effect at the time the violation was committed shall apply.

In cases where administrative violations related to taxes and invoices were being committed before the effective date of this Decree, and such violations are discovered after the effective date of this Decree, the provisions of this Decree shall apply.

For administrative violations related to taxes and invoices that were penalized before the effective date of this Decree, if individuals or organizations still have complaints or lawsuits, they shall be resolved according to the provisions of the law on administrative penalties for tax and invoice violations and other relevant legal provisions in effect at the time the violation was committed.