Vietnam tax authority launches nationwide audit of dental and aesthetic clinics

The Vietnam General Department of Taxation (Cục Thuế) issued Circular No. 3364/CT‑KTr on 25 May 2026 to initiate a special audit of dental, health‑care and aesthetic service providers across the country. The audit, running from June to December 2026, will target establishments showing signs of tax risk such as unusually low declared revenue, a low number of issued invoices relative to business size, high cash‑payment ratios, mismatched medical‑supply costs, and the use of illegal invoices or opaque promotional schemes.

Tax officials will analyse existing taxpayer databases, cross‑check bank and electronic‑payment records, and cooperate with health‑sector and market‑regulation agencies to verify actual turnover. Inspections may be conducted at tax offices or on‑site at the businesses, with potential penalties and criminal referral for serious fraud. Provincial tax offices must submit monthly risk‑assessment reports on the 25th of each month, with a comprehensive summary due in January 2027.