At  Article 6,  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

If the incorrect or insufficient provision of information in the tax statement mentioned in Article 31 of the Law on Tax administration (unless the taxpayer is permitted to make a supplementary statement) is discovered after the deadline for submitting the tax statement:

1. A fine of from 400,000 VND to 1,000,000 VND shall be imposed for making a tax statement with insufficient or incorrect information on the list of sale invoices of purchased and sold goods/services, or on other documents related to tax obligations.

2. A fine of from 600,000 VND to 1,500,000 VND shall be imposed for making a tax statement with insufficient or incorrect information on invoices and other documents related to tax obligations.

3. A fine of from 600,000 VND to 2,500,000 VND shall be imposed for making a tax statement with insufficient or incorrect information on the provisional tax statement or final tax statement.

4. A fine of from 1,200,000 VND to 3,000,000 VND shall be imposed for one of the violations below:

a) The violations mentioned in Clause 5 Article 10 and Clause 7 Article 11 of this Decree.

b) Making understatement of tax payable in the quarterly tax statement before the deadline for submitting the final tax statement.