Decree 291/2026/NĐ-CP of the Ministry of Finance

DECREE

Amending and supplementing certain articles of Decree No. 125/2020/NĐ-CP
dated October 19, 2020 of the Government on administrative penalties for tax violations and invoices amended and supplemented by Decree No. 102/2021/NĐ-CP
dated November 16, 2021 of the Government and Decree No. 310/2025/NĐ-CP
dated December 2, 2025 of the Government
Pursuant to the Law on Tax Administration No. 108/2025/QH15;

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

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

The Government promulgates this Decree amending and supplementing certain articles of Decree No. 125/2020/NĐ-CP dated October 19, 2020 of the Government on administrative penalties for tax violations and invoices amended and supplemented by Decree No. 102/2021/NĐ-CP dated November 16, 2021 of the Government and Decree No. 310/2025/NĐ-CP dated December 2, 2025 of the Government.

At the proposal of the Minister of Finance;

Article 1. Amending and supplementing Point d Clause 3 Article 5

“d) Acts of violation regarding providing information for the purpose of information exchange in accordance with Vietnamese laws, international treaties, and international agreements on taxation to which the Socialist Republic of Vietnam is a member or a signatory, if subject to penalty under Article 19a, shall not be penalized under Articles 14, 15, and 19 of this Decree.”

Article 2. Supplementing Section 3 and Article 19a after Section 2 Chapter II

ADMINISTRATIVE PENALTIES FOR TAX VIOLATIONS AGAINST TAXPAYERS AND OTHER RELATED ORGANIZATIONS AND INDIVIDUALS

"Section 3

Article 19a. Administrative penalties for acts of violation regarding providing information for the purpose of information exchange
1. A fine of from VND 10,000,000 to VND 30,000,000 for the act of providing information at the request of the tax authority for the purpose of information exchange in accordance with Vietnamese laws, international treaties, and international agreements on taxation to which the Socialist Republic of Vietnam is a member or a signatory, exceeding the deadline by five days or more.

2. A fine of from VND 30,000,000 to VND 50,000,000 for the act of providing inaccurate or incomplete information at the request of the tax authority for the purpose of information exchange in accordance with Vietnamese laws, international treaties, and international agreements on taxation to which the Socialist Republic of Vietnam is a member or a signatory.

3. A fine of from VND 50,000,000 to VND 100,000,000 for any of the following acts:

a) Failure to provide information within fifteen days from the end of the deadline for providing information or from the end of the extended deadline for providing information at the request of the tax authority for the purpose of information exchange in accordance with Vietnamese laws, international treaties, and international agreements on taxation to which the Socialist Republic of Vietnam is a member or a signatory.

b) Colluding or shielding taxpayers to prevent the tax authority from collecting or verifying information for the purpose of information exchange in accordance with Vietnamese laws, international treaties, and international agreements on taxation to which the Socialist Republic of Vietnam is a member or a signatory.

4. Measures to remedy consequences: Compelling the provision of complete and accurate information for the acts stipulated in Clause 2 and Point a Clause 3 of this Article.”

Article 3. Supplementing the phrase

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

Article 4. The Ministers, Heads of ministerial-level agencies, Chairpersons of provincial People's Committees directly under the central government, and related organizations and individuals are responsible for implementing this Decree.

- Ministries, ministerial-level agencies;

Article 4. Implementation provisions

1. This Decree takes effect from the date of issuance.

- Provincial People's Councils, People's Committees directly under the central government;