[REVISION HISTORY]

Vietnam tax reforms, digital audits and enforcement

Updated 13 times since CLSTR started tracking revisions of this situation.

What changed

2026-09-02 00:13 UTC → 2026-09-14 00:41 UTC · added ~~removed~~

Since July 2026, Vietnam has accelerated a digital tax overhaul. Circular 89/2026/TT-BTC authorized online inspections and digital audits, while Decree 254/2026/ND-CP clarified electronic invoicing rules. To support the “Clean Tax-ID” campaign via Decision 595, Ho Chi Minh City established a permanent unit to remove dormant tax numbers and curb ID misuse. Under Circular 5322/CT-PC, tax agencies are directed to publicly disclose information regarding tax evaders or those operating from unregistered addresses. In late August 2026, the National Assembly passed Resolution No. 43/2026/QH16, mandating a 30% reduction in personal and corporate income taxes for the 2026 and 2027 tax years. This relief applies to resident individuals and Vietnamese-established enterprises with annual revenues not exceeding 10 billion VND. The resolution, effective August 24, 2026, aims to support small entities facing declining revenues and low profits. For businesses already utilizing other incentives, the 30% reduction is calculated based on the tax amount remaining after those incentives are applied. To manage the transition, the Tax Department issued guidance for business households to make temporary personal income tax payments using a simple method ~~(tax rate multiplied by revenue)~~ per Decree No. 68/2026/ND-CP. ~~This allows businesses to fulfill obligations while awaiting official legislative amendments. The Ministry of Finance has proposed increasing~~ By early September 2026, authorities reported completing the ~~revenue threshold~~ closure of tax codes for ~~this simple calculation method from 3 billion VND to 10 billion VND, a move expected to be included in the draft Law on Support~~ nearly 72,000 organizations. However, significant hurdles remain for ~~Small~~ businesses seeking dissolution, as accumulated license fees, late filing penalties, and ~~Medium Enterprises (amended)~~ interest can reach hundreds of millions of dong. Nguyen Duc Huy, Deputy Head of the Tax Professional Board, stated the department is reviewing these obstacles to propose solutions for ~~consideration in October 2026. Enforcement remains strict; in Hue,~~ more efficient dissolution processes. Tax authorities have ~~requested the suspension~~ identified a massive backlog of taxpayers in problematic statuses, specifically those who have ceased operations without terminating tax codes (status 03) or are not operating at registered addresses (status 06). Challenges include complex exit ~~privileges for legal representatives of~~ procedures, outstanding debts, and instances where businesses ~~inactive for over 120 days. In Hanoi, Decree 252 mandates penalties for organizations obstructing information verification.~~ abandon premises or lose access to accounting records and digital signatures without notification.

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