Fines of up to VND 100 million for obstructing tax information verification

Under Article 2 of Decree No. 291/2026/ND-CP, Article 19a is added. Specifically, Point b, Clause 3, Article 19a imposes a fine ranging from VND 50 million to VND 100 million for the following act:

Colluding with or shielding a taxpayer to obstruct a tax office from collecting or verifying information for information exchange purposes under Vietnamese law or a treaty or international agreement on taxation to which Vietnam is a member or signatory.

Accordingly, not all acts of colluding with or shielding taxpayers are subject to this penalty. The sanction applies only where such conduct is intended to obstruct the tax authority from collecting or verifying information for tax information exchange purposes under Vietnamese law or applicable international tax commitments.

In addition, Point a, Clause 3, Article 19a also imposes a fine of VND 50 million to VND 100 million for failing to provide information within 15 days after the expiration of the prescribed or extended deadline, where the information is requested by a tax office for information exchange purposes under Vietnamese law or a treaty or international agreement on taxation to which Vietnam is a member or signatory.

Furthermore, the fines prescribed in Article 19a apply to organizations. For individuals, the applicable fine is 50% of the fine imposed on organizations, while households and household businesses are subject to the same fine levels as individuals.

Decree No. 291/2026/ND-CP took effect on July 21, 2026.