Regulations on penalty for tax administrative violation in Vietnam

Tax evasion will be fined from 01 - 03 times the amount of tax evaded according to Decree No. 125/2020/ND-CP

Phạt tiền 1 lần số thuế trốn đối với người nộp thuế có từ một tình tiết giảm nhẹ trở lên khi thực hiện một trong các hành vi vi phạm sau:

Hình thức xử phạt, biện pháp khắc phục hậu quả và nguyên tắc áp dụng mức phạt tiền khi xử phạt vi phạm hành chính về thuế, hóa đơn

Theo Quy định tại Điều 7 Nghị định 125/2020/NĐ-CP ngày 19 tháng 10 năm 2020, Hình thức xử phạt, biện pháp khắc phục hậu quả và nguyên tắc áp dụng mức phạt tiền khi xử phạt vi phạm hành chính về thuế, hóa đơn:

Nguyên tắc xử phạt vi phạm hành chính về thuế, hóa đơn theo Nghị định 125/2020/NĐ-CP

Theo Quy định tại Điều 5, Nghị định 125/2020/NĐ-CP ngày 19 tháng 10 năm 2020, Nguyên tắc xử phạt vi phạm hành chính về thuế, hóa đơn được quy định như sau:

Enforcement measures

At Article 19, 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 :

Cases of enforcement of administrative decisions on taxation

At Article 18, 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 :

Penalties for administrative violations committed by relevant organizations and individuals

At Article 13, 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 :

Penalties for administrative violations committed by credit institutions

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 :

Penalties for tax evasion

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 :

Penalties for understatement of tax payable or overstatement of refundable tax

At Article 10, 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 :

Penalties for violations against regulations on implementation of decisions on tax inspections, enforcement of administrative decisions on taxation.

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 :

category

-TAX ADMINISTRATION PENALTY