DECREE NO. 310/2025/ND-CP AMENDING AND SUPPLEMENTING CERTAINARTICLES OF DECREE NO. 125/2020/ND-CP DATED 19 OCTOBER 2020 OFTHE GOVERNMENT
- RSM Việt Nam
- 2 days ago
- 3 min read
1. The definition of ‘Force Majeure’ is introduced in Clause 10 (supplemented after Clause 9 of Decree No. 125/2020/ND-CP)
“10. Force majeure events include: natural disasters, catastrophes, epidemics, fires, unexpected accidents, wars, riots, strikes, or any event that occurs objectively, is unforeseeable, and cannot be remedied by the taxpayer despite having taken all necessary measures and within their permissible capacity.”
2. The Decree amends and supplements Point a, Clause 1, Article 3 to clarify and expand the entities subject to administrative penalties for violations relating to taxation and invoicing, comprising three main groups:
a. The taxpayer who directly commits the violation.
b. Organizations or individuals authorized to act on behalf of the taxpayer (e.g., accounting service providers, tax advisory firms) - if they commit violations while performing the authorized obligations, they shall be subject to penalties in their own capacity.
c. Constituent entities responsible for filing obligations (applicable to multinational enterprise groups under the Global Minimum Tax - Pillar 2). If such entities violate the requirements on registration, declaration, payment of top-up tax, or submission of prescribed notifications, they shall be subject to administrative penalties.
3. The Decree amends Points a, b, and c of Clause 3; and supplements Points đ, e, and g to Clause 3, Article 5 in order to standardize and rationalize the principles for aggregating violations when imposing administrative penalties in the field of taxation and invoicing. Accordingly:
Misdeclaration of tax procedure data (Point a): All misdeclared items in tax dossiers submitted on the same day are subject to only one penalty, applying the highest penalty bracket among the violations.
Late submission of tax returns (Point b): The late submission of multiple tax returns for the same type of tax on the same day is penalized as a single violation, applying the highest penalty bracket.
Late submission of invoice-related notifications/reports (Point c): The late submission of multiple notifications or reports of the same type relating to invoices, for the same tax obligation and on the same day, is penalized as a single violation, applying the highest penalty bracket.
Issuing invoices at an incorrect time (Point đ): Multiple violations still within the statute of limitations and handled under the same penalty decision are considered a single violation. However, the penalty level is determined based on the total number of invoices issued at the incorrect time.
Failure to issue invoices (Point e): A similar aggregation principle applies; the penalty bracket is determined based on the total number of invoices not issued.
Misdeclaration of multiple items in a single tax dossier (Point g):
If all incorrect items fall under procedural violations: A single penalty shall be imposed, applying the highest procedural penalty bracket.
If the same dossier contains both procedural violations and misdeclaration leading to tax underpayment or tax evasion (under Articles 16 and 17): Only the violation of misdeclaration leading to tax underpayment or tax evasion (the heavier sanction) shall be penalized; no additional penalties apply to procedural violations.
4. Clause 3, Article 9 stipulates the principle of exemption from administrative penalties for violations that are self-remedied by the taxpayer.
Conditions for penalty exemption: The taxpayer must voluntarily file a supplementary declaration and fully pay the underpaid tax to the state budget.
Time requirement: The supplementary declaration and tax payment must be completed before the tax authority or any other competent authority issues a decision on inspection/audit at the taxpayer’s premises, or before the violation is detected through any other means.
5. The Decree amends Clause 2, Article 22 as follows: “2. A monetary fine ranging from VND 20,000,000 to VND 50,000,000 shall be imposed for the act of giving or selling invoices.”
6. The Decree amends and supplements Clause 2, Clause 3, and Clause 6, Article 24
For more details, please see the PDF file below!
Comments