Vietnam sets 10 tax‑evasion offenses effective July 2026

From 1 July 2026, Vietnam’s tax administration will classify ten specific actions as tax evasion. The prohibited behaviors include failing to submit tax registration or filing documents, filing tax returns more than 90 days late, not recording taxable income in accounting books, issuing invoices with false values, using illegal invoices or documents to reduce tax liability, presenting inaccurate transaction evidence, misdeclaring export‑import goods, colluding to import goods for tax avoidance, misusing tax‑exempt items, and operating a business during a suspension without notifying authorities.

The regulation also proposes that taxpayers owing at least 1 million VND in tax may face a temporary travel‑ban until the debt is settled. Taxpayers are urged to review their production, sales, invoicing, and documentation practices to ensure compliance and avoid severe penalties.