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This content pertains to the disclosure of employee salaries. Specifically, Clause 12, Article 1 of Decree 310/2025/NĐ-CP outlines administrative penalties for tax violations by organizations and individuals.
Accordingly, fines ranging from 10 million to 16 million VND are imposed for certain violations. These include the failure to provide salary, wage, or income information of taxpayers held by the organization or individual, as required by law or upon request by tax authorities.
Remedial measures: Mandatory provision of complete and accurate information as stipulated.
Thus, from the effective date of this Decree (January 16, 2026), businesses are obligated to provide salary, wage, or income information of employees as mandated by law or upon tax authority request.
Non-compliance or evasion of information provision will result in administrative fines ranging from 10 to 16 million VND. Penalty amounts are determined in accordance with Clause 4, Article 7 of Decree 125/2020/NĐ-CP.
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