Ho Chi Minh City tax office to audit high‑earning doctors, lawyers and other professionals

The Ho Chi Minh City tax authority announced a comprehensive review and collection drive targeting individuals with high incomes from multiple sources. The audit will focus on four key sectors – health (doctors, pharmacists, nurses), education (university lecturers, teachers), culture/sport/tourism (sports coaches, tour guides, actors, singers) and legal/real‑estate (lawyers, notaries, brokers). Tax offices will gather data from licensing bodies and professional registries, verify registration, filing and payment of personal income tax, and pursue any outstanding liabilities.

The initiative follows the recent adoption of Decree 253, which expands the definition of taxable income that is not subject to withholding and clarifies that recipients must self‑declare and pay tax. Failure to do so may be treated as tax evasion under the Tax Management Law effective 1 July 2026. Tax experts, such as Lê Văn Tuấn of Keytas Accounting, advise high‑earning professionals to ensure compliance to avoid penalties.