
From July 1st, the 2025 Tax Administration Law officially comes into effect. It identifies 10 acts that constitute tax evasion. Many people may misunderstand the regulations or be careless during business operations, making them vulnerable to being identified as tax evaders.
The following are three actions that constitute unintentional tax evasion and will be punishable by a fine of 1 to 3 times the amount of tax evaded.
- First offense: Failure to register for tax or filing tax returns late, resulting in a reduction of tax payable or an increase in tax exemptions, reductions, or refunds. It is recommended that households and individual businesses complete tax registration procedures as soon as they begin operations to avoid future legal risks.
- Secondly, selling goods without issuing invoices, failing to declare taxes, or recording a price on the invoice lower than the actual price. The seller must issue an invoice regardless of whether the buyer receives one or not.
- Thirdly, using illegal invoices or documents to reduce the amount of tax payable or to increase the amount of tax deductible, exempted, reduced, or refunded.
According to Article 17 of Decree 125 on administrative penalties for tax and invoice violations, individuals who evade taxes are subject to fines ranging from 1 to 3 times the amount of tax evaded, depending on the nature and severity of the violation and any aggravating or mitigating circumstances.
Specifically, the penalty is one time the amount of tax evaded for taxpayers with one or more mitigating circumstances; 1.5 times the amount of tax evaded for taxpayers without aggravating or mitigating circumstances; twice the amount of tax evaded for taxpayers with one aggravating circumstance; 2.5 times the amount of tax evaded for taxpayers with two aggravating circumstances; and three times the amount of tax evaded for taxpayers with three or more aggravating circumstances.
Source: https://vtv.vn/3-hanh-vi-de-bi-coi-la-tron-thue-10026062910193877.htm










