At  Article 5,  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 warning shall be imposed for submitting the application for tax registration or notifying changes in the application for tax registration to the tax authority 01 - 10 days behind schedules with mitigating circumstances.

2. A fine of from 400,000 VND to 1,000,000 VND shall be imposed for submitting the application for tax registration or notifying changes in the application for tax registration to the tax authority 01 - 30 days behind schedule (except for the case mentioned in Clause 1 of this Article).

3. A fine of from 800,000 VND to 2,000,000 VND shall be imposed for one of the violations below:

a) Submitting the application for tax registration or notifying changes in the application for tax registration more than 30 days behind schedule.

b) Failing to notify changes in the application for tax registration.

c) Failing to submit the application for tax registration without incurring tax.