[REVISION HISTORY]

Vietnam tax reforms, digital audits and enforcement

Updated 26 times since CLSTR started tracking revisions of this situation.

What changed

2026-10-24 04:02 UTC → 2026-10-27 05:27 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 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 for certain resident individuals and small enterprises with annual revenues not exceeding 10 billion VND. In October 2026, enforcement measures regarding exit bans were formalized under Decree No. 252/2026/ND-CP. Business individuals and household owners face exit suspensions for debts of 50 million VND overdue by 120 days, while legal representatives of enterprises face bans for debts of 500 million VND or more. Foreign nationals and emigrants are subject to bans for any overdue debt. To ~~assist during the transition,~~ improve efficiency, the Tax Department ~~issued guidance for business households~~ and Immigration Department have synchronized data, allowing exit suspensions to ~~perform temporary personal income tax payments using a simple method under Decree No. 68/2026/ND-CP. The Ministry of Finance has since proposed~~ be lifted within 3 to 5 minutes once obligations are met via the eTax Mobile app. Legislative efforts are also targeting administrative simplification. A draft Law on Small and Medium Enterprise Development proposes raising the revenue threshold for ~~choosing~~ simplified tax ~~calculation~~ methods from 3 billion to 10 billion VND. New regulations under Decree No. 253/2026/ND-CP, effective July 1, 2026, classify remuneration for unregistered individuals as income from wages and salaries. This decree also increases the mandatory 10% temporary tax withholding threshold from 2 million VND to 5 million VND per payment. Additionally, Personal Income Tax Law No. 109/2025/QH15 establishes that resident individuals will use a progressive tax rate scale, while non-residents face a flat 20% rate. Enforcement has tightened through measures including exit bans for legal representatives with significant overdue debts. In October 2026, Hue authorities suspended the ~~exit privileges~~ Ministry of ~~11 taxpayers, and in Vinh Long, representatives from companies such as Dat Dat Thanh Construction Co., Ltd. were barred from leaving the country. Under Decree~~ Finance issued Official Dispatch No. 16148/BTC-DNTN to expedite business dissolution procedures, requiring tax agencies to provide feedback on obligations within two working days.

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