At  Article 9,  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 fine of from 800,000 VND to 2,000,000 VND shall be imposed for one of the violations below:

a) Refusing to receive the decision on inspection or enforcement of administrative decisions on taxation.

b) Failing to implement the decision on tax inspection within 03 working days from the deadline for implementation.

c) Denying, delaying, avoiding providing documents, invoices, receipts, accounting books related to tax obligation within 06 working hours since the receipt of the request from of the competent authority during the inspection at the taxpayer’s premises.

d) Denying, delaying, avoiding providing documents, invoices, receipts, accounting books related to tax obligation within 06 working hours since the receipt of the request of the competent authority during the inspection at the taxpayer’s premises.

2. A fine of from 2,000,000 VND to 5,000,000 VND shall be imposed for one of the violations below:

a) Failing to provide information, documents and accounting books related to tax calculation at the request of the competent authority during the inspection at the taxpayer’s premises.

b) Failing to implement or wrongly implementing the decision on sealing documents, safes, warehouses, materials, machinery, equipment, workshops being the basis for verifying tax calculation.

c) Breaking or changing the seal of the competent authority without permission.

d) Failing to sign the inspection record within 05 working days from the receipt of the inspection record.

dd) Failing to implement the conclusion on tax inspection, decision on enforcement of administrative decisions on taxation made by competent authorities.