How will the act of resisting tax inspection decisions be penalized?

Tax authorities will organize tax inspection and examination at the enterprise periodically, from which misconducts will be uncovered and decisions on penalties will be enforced. Violations against regulations on compliance with decisions on tax inspection and examination are penalized as follows pursuant to Article 15, Decree 125/2020/ND-CP of the Government:

1. Fines ranging from VND 2,000,000 to VND 5,000,000 shall be imposed for one of the following violations:

a) Rejecting decisions on tax inspection and examination, decisions on enforcement of tax-related administrative decisions which are sent or delivered by tax authorities under laws;

b) Failing to execute tax inspection and examination decisions at least 03 days after the deadline for compulsory execution of decisions of competent authorities after the prescribed time limit;

c) Providing documents, records, invoices, accounting vouchers and books related to tax obligations 6 working hours after the prescribed time limit, upon receipt of requests from competent authorities during tax examination or inspection visits at taxpayers’ offices or premises;

d) Incompletely or inaccurately providing information, documents, accounting records and books related to the determination of tax obligations upon competent authorities’ request during tax examination or inspection visits at taxpayers’ offices or premises;

dd) Failing to sign a record of the tax examination or inspection within 05 working days from the date of issuance or public announcement of the record.

2. Fines ranging from VND 5,000,000 to VND 10,000,000 shall be imposed for one of the following violations:

a) Failing to provide data, documents, accounting records and books related to the determination of tax obligations upon competent authorities’ request during tax examination or inspection visits at taxpayers’ offices or premises;

b) Failing to carry out, or unduly carrying out, decisions on security sealing of documents, records, reconciliation of funds, stocktaking of goods, input materials, supplies, machinery, equipment, workshops and facilities;

c) Deliberately removing or changing security seal signs lawfully created by competent agencies.

3. Remedies: Compelling the provision of accounting information, documents and records related to the determination of tax obligations with respect to acts of violation prescribed in point d of clause 1 and point a of clause 2 of this Article.

As an established company in the field of tax and legal consulting, Vinasc hopes to adequately inform our customers to help them mitigate the risk during operation in Vietnam. Should there be any further concern, please contact Vinasc’s Customer Care department for timely support.