I. Legal basis

• Law on Tax Administration 2019
• Decree No. 125/2020/ND-CP
• Decree No. 310/2025/ND-CP
• Law on Tax Administration 2025

II. Acts constituting tax evasion

Pursuant to Article 143 of the 2019 Law on Tax Administration, acts constituting tax evasion are prescribed as follows:

• Failure to file a tax registration dossier; failure to file a tax declaration dossier; or filing a tax declaration dossier more than ninety (90) days after the statutory deadline for submission of the tax declaration dossier or the expiration of an extended filing period as prescribed by this Law.
• Failure to record in the accounting books revenues related to the determination of the amount of tax payable.
• Failure to issue an invoice upon the sale of goods or provision of services as required by law, or issuing an invoice that states a value lower than the actual amount paid for the goods sold or services provided.
• Using illegal invoices or documents, or unlawfully using invoices to account for goods and input materials in activities giving rise to tax obligations, thereby reducing the amount of tax payable or increasing the amount of tax exempted, tax reduced, tax deductible, tax refundable, or tax not required to be paid.
• Using documents or records that do not accurately reflect the true nature of a transaction or its actual value, thereby incorrectly determining the amount of tax payable, the amount of tax exempted, the amount of tax reduced, the amount of tax refunded, or the amount of tax not required to be paid.
• Making declarations that are inconsistent with the actual exported or imported goods and failing to submit supplementary tax declarations after the goods have been customs cleared.
• Intentionally failing to declare, or making false tax declarations in relation to exported or imported goods.
• Colluding with the consignor to import goods for the purpose of evading taxes.
• Using goods that are not subject to tax, exempt from tax, or eligible for tax exemption for purposes other than those prescribed, without declaring the change in the purpose of use to the tax administration authority.
• Carrying on business activities during a period of business suspension or temporary suspension without notifying the tax administration authority.
• A taxpayer shall not be subject to penalties for tax evasion but shall instead be penalized in accordance with Clause 1, Article 141 of this Law in the following circumstance:
  • Failure to submit a tax registration dossier; failure to submit a tax declaration dossier; or submission of a tax declaration dossier more than ninety (90) days after the prescribed deadline, provided that no tax payable arises.
  • Submission of a tax declaration dossier more than ninety (90) days after the prescribed filing deadline, where a tax liability arises, provided that the taxpayer has fully paid the tax amount and late-payment interest into the state budget before the tax authority announces a tax inspection or tax audit decision, or before the tax authority prepares a record of the late submission of the tax declaration dossier.

III. How is a person penalized for harboring or assisting a tax evader?

Pursuant to Article 19 of Decree No. 125/2020/ND-CP, as amended and supplemented by Clause 12, Article 1 of Decree No. 310/2025/ND-CP, administrative penalties for tax-related violations applicable to organizations and individuals are prescribed. An act of concealing or assisting a taxpayer in tax evasion may be subject to a monetary fine ranging from VND 10 million to VND 16 million, except for the act of failing to deduct and transfer funds from the taxpayer’s account as prescribed in Article 18 of Decree No. 125/2020/ND-CP.

The monetary fines specified above apply to organizations. The monetary fine imposed on an individual shall be equal to one-half of the fine imposed on an organization for the same administrative violation. (Pursuant to Clause 4, Article 7 of Decree No. 125/2020/ND-CP.)

IV. Cases in which taxpayers’ information may be publicly disclosed by tax authorities

Pursuant to Clause 1, Article 7 of the Law on Tax Administration 2025 (Law No. 108/2025/QH15), tax authorities are entitled to publicly disclose information relating to taxpayers in the following circumstances:

• Committing tax evasion or evasion of other amounts payable to the state budget; failing to pay taxes, other amounts payable, late-payment interest, or penalties within the prescribed time limit; or having outstanding tax liabilities, other amounts payable, late-payment interest, or penalties.
• Committing violations of tax laws that adversely affect the rights and obligations of other organizations or individuals in fulfilling their tax liabilities.
• Failing to comply with requests made by tax authorities in accordance with the provisions of law.

V. About Us, Hankuk Law Firm

■ Hankuk Law Firm – Introduction

The goal of the legal services provided by HANKUK LAW FIRM is to support businesses, investors, and people. Our organization employs skilled Korean lawyers, partners, and professionals to provide legal services to businesses related to corporations and litigation.

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To protect the legitimate rights and interests of our clients and achieve the best results, we provide legal advice and participate in civil lawsuits related to business, labor, marriage, family, and inheritance.

■ Contact us now

For reliable and effective legal advice, please contact HANKUK LAW FIRM now. We are committed to providing you with the best possible answers and our team of experienced lawyers has extensive knowledge in many legal fields. We are always here to provide the most competent and dedicated support, whether you are dealing with contractual issues, commercial disputes or need guidance on foreign investment. HANKUK LAW FIRM is honored to have assisted hundreds of domestic and international clients in skillfully resolving complex legal issues as their trusted legal partner. Do not let legal issues hinder your success. Let us accompany you towards legal achievement and comfort. For prompt guidance and support to ensure your rights are always maintained at the highest standards, contact HANKUK LAW FIRM now.

■ Contact Hankuk Law Firm:

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