At  Article 12,  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 credit institution that fails to transfer tax, fines, interest on late payment of tax, interest on late payment of fines from the taxpayer’s account to the state account under the decision on enforcement made by the tax authority shall incur penalties if at that time, the account balance of the taxpayer is ample to pay such amounts. Within 10 days from the deadline for making the transfer as prescribed in Clause 2 Article 28 of this Decree, the tax authority shall make a record and issue a decision to penalize the credit institution. The fine is proportional to the amount of money that is not transferred to government budget under the decision on enforcement.

The credit institution is exempt from penalties in the case mentioned in Point a Clause 1 Article 114 of the Law on Tax administration. In this case, the tax authority still take measures for sufficiently collecting tax, interest of late payment of tax, fine, and interest on late payment of fine from the taxpayer.