Vietnam Finance Ministry Issues First Legal Framework for Electronic Tax Audits

On 30 June 2026 the Ministry of Finance of Vietnam released Circular 89/2026/TT‑BTC, establishing the first detailed legal basis for conducting tax inspections electronically. The circular authorises the entire audit process—document exchange, data collection, minute‑taking, conclusion issuance and enforcement—to be performed through the tax authority’s electronic portal, with documents signed and stored digitally.

Taxpayers must maintain valid digital certificates and e‑signatures, and store invoices, accounting records and related documents in electronic form. The move is intended to modernise tax administration, increase transparency and reduce the need for in‑person visits, saving time and costs for both the tax authority and businesses. In cases where electronic data are insufficient, on‑site inspections may still be conducted.

The regulation is portrayed as a key step in Vietnam’s broader digital transformation agenda for the tax sector, aiming to make tax compliance more convenient and improve overall supervisory efficiency.