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On April 1, 2026, the Tax Department issued Decision 446/QD-CT regarding the 2026 Specialized Audit Plan. This Decision provides the list of enterprises subject to audits (in the attached Appendix) aimed at tightening tax management, particularly for businesses reporting prolonged losses or thin profits.
Previously, the Tax Department’s Official Dispatch 1927/CT-KTr requested affiliated units to intensify thematic audits in 2026 for this group of businesses. Specifically:
- For enterprises in Appendix I of Official Dispatch 1927/CT-KTr: The Large Enterprise Tax Department and provincial/municipal Tax Departments will directly develop thematic audits to be conducted at the taxpayers’ premises. In cases where an audit cannot be carried out, clear reasons must be reported.
- For enterprises in Appendix II of Official Dispatch 1927/CT-KTr: The Tax Department has reviewed a list of certain businesses with revenue from the sale of goods and services of VND 1,000 billion or more that experienced consecutive losses in 2023 and 2024. Tax units will review and update the 2025 Corporate Income Tax (CIT) finalization data to analyze and identify businesses with high tax risks, incorporating them into the 2026 thematic audit plan.
View and download Decision 446/QD-CT
View and download Official Dispatch 1927/CT-KTr and 302 businesses proposed for tax audits
