At Article 40, Decree No. 109/2013/ND-CP dated September 24, 2013 of the Government prescribing the sanctioning of administrative violations in the field of price, charges, fees and invoices, regulates :

1. A fine of between VND 200,000 and 1,000,000 for acts of making out false invoices or making out insufficient contents of notice, report sent to tax agency, except the invoice issuance notice as stipulated.

Apart from being fined, organizations and individuals must make out, re-send the notice, and report to the tax agency according to the regulations. If organizations and individuals detect the errors, re-make out the notice, report, and send to the tax agency within the time limit shall not be fined.

2. A fine of between VND 2,000,000 and 4,000,000 for acts of submitting the notice, report sent to the tax agency later than 10 days since the due date as stipulated, except the invoice issuance notice.

3. A fine of between VND 4,000,000 and 8,000,000 for acts of failing to submit the notice, report to the tax agency. Acts of failing to submit to the tax agency, except the invoice issuance notice, shall be calculated after 20 days since the due date as stipulated.