Authority to impose tax or invoice-related administrative penalties of persons in tax authorities of Vietnam

According to Article 32 of the Decree No. 125/2020/NĐ-CP of Vietnam’s Government, the authority to impose tax or invoice-related administrative penalties of tax authorities is prescribed as follows:

1. Customs officers on duty shall be vested with the authority to impose penalties in the form of cautions.

2. Tax team leaders shall, within their assigned duties and responsibilities, have the following authority:

- Imposing penalties in the form of cautions;

- Imposing the fine of up to VND 5,000,000 for acts prescribed in clause 2 of Article 10; clause 2, 3 and 4 of Article 11; clause 1 of Article 14; point a, b, c and dd of clause 1 of Article 15; clause 1 of Article 20; clause 2 and 3 of Article 21; clause 1 and point c and d of clause 2 of Article 23; clause 2 and 3 of Article 24; clause 2 of Article 25; clause 2 of Article 26; point a and c of clause 2 of Article 27; point a of clause 2 and clause 3 of Article 29; clause 1 of Article 30 herein.

3. Directors of Taxation Sub-departments shall, within their remit, have the following authority:

- Imposing penalties in the form of cautions;

- Imposing the fine of up to VND 50,000,000 for the acts prescribed in Article 10, 11, 12, 13, 14, 15 and 19 of Chapter II and Chapter III herein;

- Imposing fines for the acts prescribed in Article 16, 17 and 18 herein;

- Enforcing the temporary suspension of the invoice printing business as a penalty for the acts prescribed in Article 21 herein;

- Applying remedies stipulated herein.

4. Directors of Taxation Departments shall, within their remit, have the following authority:

- Imposing penalties in the form of cautions;

- Imposing the fine of up to VND 140,000,000 for the acts prescribed in Article 10, 11, 12, 13, 14, 15 and 19 of Chapter II and Chapter III herein;

- Imposing fines for the acts prescribed in Article 16, 17 and 18 herein;

- Enforcing the temporary suspension of the invoice printing business as a penalty for the acts prescribed in Article 21 herein;

- Applying remedies stipulated herein.

5. General Director of the General Department of Taxation shall be accorded the following authority:

- Imposing penalties in the form of cautions;

- Imposing the fine of up to VND 200,000,000 for the acts prescribed in Article 10, 11, 12, 13, 14, 15 and 19 of Chapter II and Chapter III herein;

- Imposing fines for the acts prescribed in Article 16, 17 and 18 herein;

- Enforcing the temporary suspension of the invoice printing business as a penalty for the acts prescribed in Article 21 herein;

- Applying remedies stipulated herein.

View more details at the Decree No. 125/2020/NĐ-CP of Vietnam’s Government, effective from December 05, 2020.

Thuy Tram

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