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[BUSINESS] · Vietnam · 2 sources

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Tax Department warns of tax evasion in dentistry and aesthetic clinics

The Tax Department has issued a warning regarding tax evasion within the dentistry, healthcare, and aesthetic clinic sectors. In document No. 3364/CT-KTr, the department addressed issues affecting financial transparency, public health, and state budget revenue.

Potential violations identified include failing to issue VAT invoices, using goods of unknown origin, and utilizing illegal invoices to legitimize costs. Other flagged behaviors involve non-transparent promotional pricing, incomplete cash flow recording, and providing services without proper invoicing to underreport revenue.

Local tax authorities have been instructed to identify suspicious taxpayers based on specific risk indicators. These include reported revenue that is unusually low compared to the scale of operations—such as investment size, number of staff, and facility costs—as well as high volumes of cash payments and medical supply costs that do not align with declared revenue.

Entities

Tax Department