Decree No. 310/2025/ND-CP dated December 02, 2025, issued by the Government amending and supplementing Decree No. 125/2020/ND-CP on sanctions for tax and invoice-related violations, is as follows:

by KMC Consulting Company Limited

This Decree takes effect from January 16, 2026.

This Decree provides amendments to the regulations on administrative sanctions in the fields of taxation and invoices, applicable to organizations and individuals committing violations of the legal provisions on taxes and invoices.

1. General provisions:

  • Clarifies the definition of administrative violations in taxation, including state budget revenues such as land rent, mineral extraction, post-tax profits, etc.
  • Provides specific force majeure circumstances (natural disasters, fire, war, etc.) for exemption from liability.
  • Statute of limitations for sanctioning:
    • 2 years for tax procedure violations.
    • 5 years for tax evasion acts.
    • No sanction shall be imposed if the taxpayer voluntarily submits supplementary declarations before an inspection or audit is conducted.

2. Sanctions for invoice-related violations:

  • A fine of VND 20–50 million for illegal purchase or sale of invoices:
    • Large-scale violations (10 invoices or more) are subject to higher penalties.  
    • Repeated violations: the highest applicable penalty shall apply.
  • A fine of VND 4–8 million for violations relating to invoice destruction.
  • Sanctions for issuing invoices at incorrect times: penalties are applied based on the number of violating invoices, with progressive levels ranging from VND 500,000 to VND 70 million.
  • Sanctions for failure to issue invoices: based on the number of invoices not issued, fines range from VND 1 million to VND 60 million.

3. Sanctions for tax-related violations:

  • A fine of VND 15–25 million for late submission of tax declarations exceeding 90 days.
  • A fine of 20% of the understated tax amount.
  • A fine of 1–3 times the amount of evaded tax.
  • Organizations that provide incorrect information or fail to provide information upon request are subject to a fine of VND 6–16 million.

4. Expansion of sanctioning competence:

The competence for imposing administrative sanctions relating to invoices under Article 33 of Decree No. 125/2020/ND-CP, as amended and supplemented under Clause 12, Article 1 of Decree No. 310/2025/ND-CP, is expanded to include:

  • Tax officials
  • Heads of grassroots tax teams
  • Directors of district-level Tax Sub-departments
  • Directors of provincial Tax Departments
  • Chairpersons of commune-level People’s Committees

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
Website: https://kmc.vn/
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Email: info@kmc.vn