Vietnam Tax Authority to Publish Taxpayer Data in Certain Cases

The General Department of Taxation has issued Circular No. 5322/CT‑PC directing all tax agencies to disclose information of taxpayers classified under status 03‑06. The measure is part of the "Clean Tax Code – Remove Business Obstacles" campaign launched with Decision 595/QD‑CT on 8 May 2026.

The directive sets out that disclosure must be made only with clear legal basis, by the proper authority, and limited to the minimum information needed for tax administration while protecting personal data. It also requires that any published data can be corrected, updated or removed promptly when the basis no longer exists. Tax agencies are tasked with publishing details of taxpayers who evade taxes, fail to comply with tax authority requests, operate at unregistered addresses, or have ceased activity without completing termination procedures. Publication may occur on the tax authority’s website, at public offices, in press releases or other legally permitted channels.