At  Article 11,  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 taxpayer that evades tax according to Article 108 of the Law on Tax administration, the fine shall be imposed on the amount of tax evaded as follows:

1. A fine equal to the amount of tax evaded shall be imposed if tax evasion is the first offence of the taxpayer and does not fall into the cases mentioned in Article 10 of this Decree, or it is the second offence with at least 02 mitigating circumstances when the taxpayer commits one of the violations below:

a) Failing to submit the application for tax registration, failing to submit the tax statement or submit the tax statement after 90 days from the deadline for submitting the tax statement mentioned in Clauses 1, 2, 3, and 5 Article 32 of the Law on Tax administration, or from the extended deadline for submitting the tax statement mentioned in Article 33 of the Law on Tax administration, except for the cases mentioned in Clause 6 Article 7 of this Decree.

b) Using illegal or invalid invoices and documents for making the tax statement that leads to a decrease in the amount of tax payable or an increase in the amount of tax refunded, exempted, or reduced.

c) Making false documents about the destruction of goods that leads to a decrease in the amount of tax payable or an increase in the amount of tax refunded, exempted, or reduced.

d) Issuing sale invoices that contain incorrect quantities or values to understate tax.

dd) Failing to record the revenues related to tax calculation in accounting books; failing to make statements or making incorrect statements that lead to a decrease in the amount of tax payable or an increase in the amount of tax refunded, exempted, or reduced.

e) Failing to issuing invoices when selling goods or services, or writing lower values of goods than the actual values on invoices that are discovered after the deadline for submitting the tax statement.

g) Using tax-free goods, goods eligible for tax exemption for improper purposes without reporting the change of their purposes and submit tax statement to the tax authority.

h) Falsifying the accounting books and documents that leads to a decrease in the amount of tax payable or an increase in the amount of tax exempted or reduced.

i) Destroying the accounting books and documents that leads to a decrease in the amount of tax payable or an increase in the amount of tax exempted or reduced.

k) Using illegal invoices and documents in other cases to miscalculate the amount of tax payable or refunded.

l) The taxpayer carries on his business during the suspension period.

2. A fine of equal to 1.5 times the tax evaded shall be imposed if the taxpayer commits one of the violations in Clause 1 of this Article for the first time under an aggravating circumstance, or commits it for the second time under a mitigating circumstance.

3. A fine of equal to 2 times the tax evaded shall be imposed if the taxpayer commits one of the violations in Clause 1 of this Article for the first time under aggravating circumstances, or commits it for the second time under a mitigating circumstance.

4. A fine of equal to 2.5 times the tax evaded shall be imposed if the taxpayer commits one of the violations in Clause 1 of this Article for the second time under an aggravating circumstance, or commits it for the third time without any mitigating circumstance.

5. A fine of equal to 3 times the tax evaded shall be imposed if the taxpayer commits one of the violations in Clause 1 of this Article for the second time under two aggravating circumstances or more, or commits it for the third time under an aggravating circumstance, or commit it for the fourth time onwards.

6. Apart from the penalties for tax evasion mentioned in Clauses 1, 2, 3, 4, 5 of this Article, the evaded tax shall be paid to government budget. the late payment interest on the evaded tax is exempt.

The tax evaded is the amount of tax payable to government budget as prescribed by law, which is found and specified by the competent authority in the inspection record.

7. If the violations mentioned in Points b, c, d, dd, e, g, h, i, k Clause 1 of this Article are discovered before the deadline for submitting the tax statement, or discovered after such deadline but the amount of tax payable is not reduced, or tax refund is not given, or the amount of tax refunded or reduced is not increased, only the violations pertaining to tax procedure mentioned in Clause 4 Article 6 of this Decree shall be penalized.