At the Artcle 13, Decree 155/2013/ND-CP dated November 11, 2013 , stipulating the sanction of administrative violations in planning and investment, prescribe :

1. A fine of between VND 10,000,000 and VND 15,000,000 for act of failing to re-notify a competent state agency of their failure to satisfy the committed conditions for enjoying investment incentives. If making declaration to enjoy investment incentives that violates the law on tax, measures to sanction against administrative violations in tax shall be applied.

2. A fine of between VND 15,000,000 and VND 20,000,000 for act of making inaccurate or untruthful declaration on necessary information for being enjoyed investment incentives.

3. Remedial measures: Forcible refund of investment incentives already being enjoyed in contravention of regulations for violations specified at Clause 1 and Clause 2 of this Article.