At  Article 13,  Decree 129/2013/ND-CP dated October 16, 2013, of The Government on penalties for violations pertaining to taxation and enforcement of administrative decisions on taxation, prescribe :

1. A fine of from 2,500,000 VND to 5,000,000 VND shall be incurred by any individual, or a fine of from 5,000,000 VND to 10,000,000 VND shall be incurred by any organization that collaborates, conceals the tax evasion of the taxpayer, fails to implement the decision on enforcement, (except for the failure to transfer money from the taxpayer’s account prescribed in Article 12 of this Decree). A criminal prosecution shall be initiated if signs of criminal offences are found.

2. Any organization or individual that fails to provide information or provides insufficient information about tax payable by the taxpayer, his account at credit institutions or State Treasuries shall incur the penalties mentioned in Clause 1 of this Article.

3. The party the guarantee the fulfillment of tax obligation shall pay tax, interest on late payment of tax, fines, and interest on late payment of fines on the taxpayer behalf’s in accordance with the guarantee agreements if the taxpayer fails to pay them to government budget.

The guarantor fails to pay the outstanding tax, interest on late payment of tax, fines, and interest on late payment of fines (if any) on the taxpayer’s behalf when the taxpayer fails pay them by the deadline imposed by the tax authority, the guarantor shall pay an interest on the deferred payment of tax at 0.07% per day, and an interest on the deferred payment of fine at 0.05% per day, and be subject to enforcement measures prescribed in Clause 3 Article 18 and Article 19 of this Decree,. The procedure for taking enforcement measures are similar to those applied to taxpayers.