At  Article 3,  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. Warnings.

A warning shall be given if the violation is not severe, under mitigating circumstances, and must receive a warning as prescribed.

2. Fines

a) For violations against tax procedures:

A fine of up to 200 million VND shall be incurred by an organization that violates tax procedure. The maximum fine incurred by an individual that violates tax procedure is 1/2 the fine incurred by an organization according to the Law on Handling administrative violations.

The fines mentioned in Articles 5, 6, 7, 8 and 9 of this Decree are applied to organizations. The fines incurred by individuals are 1/2 of those. Households shall incur the same level of fines as individuals.

When imposing a fine for a violation against tax procedure, it is the average level of the fine bracket for such violation. For every aggravating circumstance or mitigating circumstance, the average level shall be respectively increased or decreased by 20%.

A mitigating circumstance shall cancel out an aggravating circumstance and vice versa. The fine must not be reduced below the minimum level of the fine bracket, and must not be increased over the maximum level of the fine bracket.

b) For understatement of tax payable or overstatement of tax refund: a fine of 20% of the outstanding tax or tax refund shall be imposed, regardless the taxpayer is an organization or an individual.

c) For tax evasion: a fine of 1 - 3 times of the evaded tax. The fines mentioned in Article 11 of this Decree are applied to organizations. The fines incurred by individuals are 1/2 of those.

d) A fine in proportion to the amount that is not withdrawn and transferred to government budget shall be imposed for the violations mentioned in Article 12 of this Decree.