At  Article 8,  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 :

The violations of the regulations on providing information related to the determination of tax obligations but do not lead to insufficient tax payment or tax evasion shall incur the penalties below:

1. A fine of from 400,000 VND to 1,000,000 VND shall be imposed for one of the violations below:

a) Providing information, documents, and legal documents related to tax registration at the request of the tax authority 05 working days or more behind schedule.

b) Providing information, documents, and accounting books related to tax calculation at the request of tax authority 05 working days or more behind schedule.

c) Providing incorrect information, documents, and accounting books related to tax calculation at the request of the tax authority.

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

a) Providing incorrect, insufficient information, documents, receipts, invoices, and accounting books related to tax calculation, the account numbers, deposit account balance to competent authorities on request.

b) Providing insufficient, incorrect data, information about the tax obligation that must be registered without reducing the tax obligation to government budget.

a) Not providing, providing incorrect, insufficient information and documents related to the deposit accounts at credit institutions, State Treasuries, and debts owed by third parties within 03 working days from the day on which the request of the tax authority is received.