Vietnam Enforces New Tax Management Law and Anti‑Evasion Rules

Effective 1 July 2026, Vietnam’s Law on Tax Administration 2025 and the Personal Income Tax Law 2025 came into force. Local tax authorities, citing the new legislation, reported nine on‑site inspections in Khánh Hòa province targeting high‑risk cases such as tax refunds and suspected violations.

The province’s tax office outlined ten specific behaviors that constitute tax evasion, including failure to file registration or declaration forms, late filing beyond 90 days, omission of taxable revenue in accounting records, issuing false invoices, using inaccurate transaction documents, misreporting export‑import figures, and unlicensed use of tax‑exempt goods. In April 2026, Da Nang police detained a female director of three companies accused of evading more than VND 8.6 billion in taxes.

The new rules also tighten requirements for record‑keeping, invoice issuance, and accurate reporting of import‑export transactions, aiming to reduce tax gaps and improve compliance across the country.