On December 30, 2025, the Tay Ninh Provincial Tax Department issued Official Letter No. 3993/TNI-NVDTPC providing guidance on the new points in Decree 310/2025/ND-CP. This is an important amendment and supplement to Decree 125/2020/ND-CP on administrative penalties for violations in the field of taxation and invoices.
Below is a summary of key changes effective from January 16, 2026, that accountants and businesses need to pay particular attention to.
Expanding the scope of those subject to penalties and the types of offenses that can be punished.
Decree 310/2025/ND-CP not only adjusts traditional tax revenues but also adds:
- Scope of application: This regulation supplements the revenue items stipulated in the regulations on the management and investment of state capital in enterprises managed by the tax authorities.
- Subject to penalties: Additional constituent entities are now required to declare corporate income tax (CIT) according to Resolution 107/2023/QH15. Delays in notifying or failure to notify regarding constituent entities will be subject to penalties.
- Organizations providing electronic invoicing services: Penalties will be imposed on organizations that provide solutions that do not comply with legal principles regarding invoices.
In parallel with tightening management through expanding the scope of eligible entities, Decree 310/2025/ND-CP also demonstrates a spirit of partnership with businesses by adjusting the principles of penalties in a more flexible direction.
Changes to penalty principles: More beneficial for taxpayers.
One of the most positive aspects is the change in the penalty principle when taxpayers commit multiple errors at the same time:
- Incorrect declaration of multiple items: If, on the same day, a taxpayer incorrectly declares multiple items on different tax returns (not necessarily for the same tax type), the tax authority will only penalize the violation with the highest penalty and abolish the aggravating circumstance of "repeated violations";
- Providing false information on multiple items in a single application: Only one offense with the highest fine will be penalized, or in accordance with Articles 16 and 17 of Decree 125/2020/ND-CP;
- Issuing invoices at the wrong time/failing to issue invoices multiple times: Only one violation will be penalized, with the fine corresponding to the number of invoices in violation, helping to reduce the financial burden.
Besides amending and supplementing the principles of penalties to reduce pressure on businesses, Decree 310/2025/ND-CP also introduces stricter quantitative criteria for classifying the severity of violations. Specifically, the determination of which acts are considered serious violations has been clarified through the redefinition of aggravating circumstances as follows.
Amend the regulations regarding the aggravating circumstance of "large-scale administrative violations".
Decree 310/2025/ND-CP specifies the figures for determining the level of serious violations:
- Regarding invoices: Violations involving 10 or more invoices related to the creation, receipt, and transfer of invoice data (according to Articles 22, 26, and 27 of Decree 125/2020/ND-CP).
- Regarding tax evasion: Tax evasion amounts of 100,000,000 VND or more are considered large-scale.
In parallel with clearly defining the levels of violations, Decree 310/2025/ND-CP also makes systematic adjustments to the penalty levels and the personnel structure for enforcement to ensure strictness and effectiveness in management.
Adjusting the penalty framework and the authority to impose penalties.
In order to ensure deterrence while enabling tax authorities to handle violations more flexibly and practically, Decree 310/2025/ND-CP has introduced fundamental adjustments to both penalty levels and the delegation of enforcement authority as follows:
Amend the authority of tax officials.
To enhance proactive management, the authority to impose penalties has undergone significant changes:
- Tax officials: Authorized to impose fines of up to 20 million VND for violations of tax procedures and 10 million VND for invoice violations.
- The authority of: the Chairman of the District People's Committee (replaced by the Chairman of the Commune People's Committee), the Head of the Tax Team, and the Chief Financial Inspectors in this field is abolished.
Invoice penalty framework
Fines for issuing invoices at the wrong time or failing to issue invoices will now be calculated based on the number of infringing invoices in a single case, instead of applying a general rate as before.
Taxpayer's right to provide explanations
Decree 310/2025/ND-CP enhances transparency by specifically stipulating the right to accountability:
- Taxpayers have the right to provide an explanation if the maximum penalty is VND 15 million (for individuals) or VND 30 million (for organizations) or more.
- This applies to both cases involving electronic record-keeping and violations of provisions on false declarations and tax evasion under Articles 16, 17, and 18 of Decree 125/2020/ND-CP.
Strengthening accountability not only ensures objectivity but also helps tax authorities focus resources on managing modern models. Alongside tightening these administrative processes, the government is also streamlining the legal apparatus, eliminating regulations that are no longer relevant to digitalization.
Abolish outdated regulations on paper invoices.
Due to the comprehensive digital transformation to electronic invoices, Decree 310/2025/ND-CP has abolished violations related to physical invoices that are no longer in use, specifically:
- Printed invoices, printing custom invoices;
- Notification of invoice issuance (paper invoices);
- Cancel the printing order.
Conclude
Decree 310/2025/ND-CP marks a significant adjustment in tax and invoice penalty policies, clearly demonstrating a risk-based, transparent, and more taxpayer-friendly approach in the context of comprehensive digital transformation. Expanding the scope of penalties, clarifying the concept of "large scale," adjusting penalty authority, and strengthening the right to explanation have created a more robust legal framework.
However, these changes also require accountants and businesses to proactively update and review their declaration, invoicing, and compliance management processes, especially from the date the Decree officially takes effect on January 16, 2026. Proper understanding and application will not only help businesses avoid unnecessary penalties but also enhance their long-term legal security.
To mitigate risks and adapt promptly to the new regulations in Decree 310/2025/ND-CP, businesses should reassess their entire current tax and invoicing process, especially situations prone to violations such as incorrect declarations of multiple items, issuing invoices at the wrong time, or managing electronic invoice data.
If your business requires in-depth consultation, compliance review, or updates on the latest tax policies tailored to your business model, proactively contact MAN – Master Accountant Network – a professional tax, accounting, and auditing consulting firm for timely and legally compliant support.
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Content production by: Mr. Le Hoang Tuyen – Founder & CEO MAN – Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.
Source: Official document No. 3993/TNI-NVDTPC from the Tax Department of Tay Ninh province.
MAN Editorial Board – Master Accountant Network
