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Vietnam tax penalty calculator API

Fines for late Vietnamese tax returns and invoice violations (NĐ 125/2020 as amended by NĐ 310/2025): band, likely amount and late interest.

GETPOSThttps://apibox.io.vn/v1/vn-tax-penalty
Data & JSON▶ Try it online

For violation=late_filing send the deadline (or a period such as 2026-05, 2026-Q2 or 2025 with form vat, pit, cit, pit_individual or financial_statements: the deadline then comes from /v1/vn-tax-calendar, moved past weekends and holidays) and the filed_date or days_late. The API returns the band of Nghị định 125/2020/NĐ-CP Điều 13 (warning for 1–5 days with a mitigating circumstance, 2–5 million up to 30 days, 5–8 million up to 60, 8–15 million up to 90, 15–25 million beyond 90 days when the tax was paid, otherwise tax evasion at 1–3 times the tax) and the amount the tax office starts from: the middle of the band, −10% for one mitigating circumstance, the minimum for two or more, +10% / maximum for aggravating ones (NĐ 310/2025/NĐ-CP, from 16/1/2026; the older ±10% per circumstance rule for earlier violations).

Other violations: late_invoice and no_invoice (bands by number of invoices, separately for sales and for promotions / gifts / internal use, NĐ 310 Điều 24), understatement (20% of the shortfall) and evasion (1–3×). Individuals and household businesses (entity) pay half. Send tax_amount and paid_date to add the 0.03%/day late-payment interest computed by /v1/vn-late-interest.

Parameters

NameInTypeRequiredDefault
violationquery|bodystringnolate_filinglate_filing, not_filed, late_invoice, no_invoice, understatement, evasion.
deadlinequery|bodystringnoFiling deadline (YYYY-MM-DD).
periodquery|bodystringnoTax period instead of a deadline: YYYY-MM, YYYY-Qn or YYYY, with form.
formquery|bodystringnovatvat, pit, cit, pit_individual, financial_statements.
filed_datequery|bodystringnoDate the return was filed (default today) — or days_late.
tax_amountquery|bodynumbernoTax payable on the return (0 = none).
tax_paidquery|bodybooleannotrue> 90 days late: tax and interest paid before an inspection?
paid_datequery|bodystringnoDate the tax was paid: adds late-payment interest.
entityquery|bodystringnoorganizationorganization, individual or household (half the fine).
mitigatingquery|bodynumberno0Number of mitigating circumstances.
aggravatingquery|bodynumberno0Number of aggravating circumstances.
invoice_countquery|bodynumberno1late_invoice / no_invoice: number of invoices.
purposequery|bodystringnosalesale, or internal (promotions, samples, gifts, pay in kind, internal use).
tax_shortfallquery|bodynumbernounderstatement: tax understated.
tax_evadedquery|bodynumbernoevasion: tax evaded.

Example

curl "https://apibox.io.vn/v1/vn-tax-penalty?form=vat&period=2026-05&filed_date=2026-07-10&tax_amount=10000000&paid_date=2026-07-10&mitigating=1" \
  -H "Authorization: Bearer YOUR_API_KEY"

Response

{
  "violation": "late_filing",
  "entity": "organization",
  "deadline_info": {
    "form": "vat",
    "period": "2026-05",
    "due_date": "2026-06-22",
    "statutory_date": "2026-06-20",
    "title_vi": "Khai, nộp thuế GTGT tháng 5/2026",
    "ref": "Luật Quản lý thuế 38/2019/QH14 Điều 44",
    "source": "/v1/vn-tax-calendar"
  },
  "deadline": "2026-06-22",
  "filed_date": "2026-07-10",
  "days_late": 18,
  "tax_amount": 10000000,
  "rules_version": "NĐ 125/2020 as amended by NĐ 310/2025 (violations from 2026-01-16)",
  "classification": "fine",
  "band": {
    "min": 2000000,
    "max": 5000000,
    "middle": 3500000,
    "ref": "NĐ 125/2020/NĐ-CP Điều 13 khoản 2",
    "text_vi": "Quá thời hạn từ 01 đến 30 ngày"
  },
  "amount_rule": "1 mitigating circumstance: middle − 10%",
  "fine": 3150000,
  "late_interest": {
    "principal": 10000000,
    "due_date": "2026-06-22",
    "paid_date": "2026-07-10",
    "days": 17,
    "interest": 51000,
    "source": "/v1/vn-late-interest"
  },
  "total": 3201000,
  "mitigating": 1,
  "aggravating": 0,
  "legal": [
    "Nghị định 125/2020/NĐ-CP (sửa đổi bởi Nghị định 102/2021/NĐ-CP và Nghị định 310/2025/NĐ-CP, hiệu lực 16/01/2026)",
    "Luật Xử lý vi phạm hành chính 15/2012/QH13 Điều 23 khoản 2 (mức phạt tổ chức gấp 2 lần cá nhân)"
  ],
  "reviewed": "2026-11-11",
  "disclaimer": "Reference calculation, not legal advice; check the official text."
}

Use cases

  • Warn accountants before a return becomes late
  • Estimate fines when catching up on missed returns
  • Price the risk of late or missing e-invoices
  • Add fines and late interest to tax-service quotes

FAQ

Is the fine exactly this amount?

The tax office decides within the band; the middle of the band is the legal starting point and mitigating / aggravating circumstances move it. The API shows the band and that starting amount.

What did NĐ 310/2025 change?

From 16 January 2026: one mitigating circumstance gives −10%, two or more the minimum; invoice violations are fined once per case with bands by number of invoices; returns more than 90 days late with tax paid keep the 15–25 million band.

When is a late return tax evasion?

When it is filed more than 90 days late, tax is due and the tax plus interest was not paid before an inspection or a violation record, or when it is never filed and tax is due.

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