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On June 24, 2026, the Gia Lai Provincial Tax Department issued Official Letter 2837/GLA-NVDTPC to propagate and disseminate new tax policies under the Law on Tax Administration 2025 and the Law on Personal Income Tax 2025. The Law on Tax Administration 2025 takes effect on July 1, 2026; however, regulations on tax declaration, tax calculation, tax withholding, and the use of e-invoices for business households and individual businesses take effect on January 1, 2026.
The key new points include:
1. Applicable subjects (Article 2)
The law clarifies and adds to the subjects defined as taxpayers, including:
- Foreign organizations and individuals conducting business activities in Vietnam or having income arising in Vietnam.
- Foreign organizations and individuals conducting business activities on e-commerce platforms and other digital platforms.
2. Prohibited acts in tax administration (Article 8)
Adds acts prohibited by law to tighten management:
- The act of illegally creating e-invoices and electronic vouchers or using them to serve violations in the field of tax administration.
- The act of providing and disseminating false information that affects the reputation and operations of tax authorities, taxpayers, and the tax administration information system.
3. Tax identification number (Article 11)
Data synchronization regulation: The tax identification number (TIN) of an individual, household, or business household is the personal identification number of the individual, head of the household, or head of the business household issued in accordance with the law on identification.
4. Tax declaration, calculation, and withholding (Article 12)
- Extension of dossier submission: If a force majeure event requires an extension of the deadline for submitting tax declaration dossiers, the Government will issue specific regulations suitable to the actual situation.
- Supplementary declaration: Shortens the time limit for submitting supplementary tax declaration dossiers from 10 years to only 05 years, calculated from the expiration date for submitting the dossier of the period containing errors.
- Explanation after inspection/audit: If a taxpayer discovers that a submitted dossier contains errors related to the scope already inspected or audited (increasing the payable amount or decreasing the refundable/deductible amount), the taxpayer is allowed to submit a supplementary explanatory dossier. If approved by the tax authority, the taxpayer will make an adjusted declaration and face penalties for violations similarly to when the tax authority discovers them. The previous inspection/audit official will be held responsible if they failed to comply with regulations, leading to the omission of errors.
5. Tax declaration, calculation, and withholding for business households and individual businesses (Article 13)
- VAT and PIT: If not subject to tax payment, the business household only needs to report actual revenue. If subject to tax payment, the business household self-determines the tax amount. Notably, if using e-invoices or cash register-generated e-invoices connected to the tax authority’s data, the System will automatically generate a tax return to assist the business household.
- Responsibilities of e-commerce platforms: Platforms (both domestic and foreign) with online payment functions are responsible for withholding, declaring, and paying taxes on behalf of the business household. If the platform does not have a payment function, the business household must directly declare and pay taxes themselves.
6. Payment of taxes, other revenues, late payment interest, and fines (Article 14)
Payment standardization regulation: When the payable amount has been provided an identification code by the tax authority, the taxpayer is strictly required to pay the money according to that exact identification code.
7. Handling of overpaid amounts (Article 15)
- The offsetting of overpaid amounts (among different types of taxes, fines, and late payment interest) will be performed automatically by the tax administration system or upon the taxpayer’s request.
- Overpaid VAT upon the importation of goods (which has been declared for deduction with the tax authority) will be handled according to separate regulations of the Ministry of Finance.
8. Handling of late tax payments (Article 16)
- Revenue collecting agencies or organizations responsible for withholding and paying on behalf of taxpayers will also be charged late payment interest if they remit the money late to the budget.
- After 30 days from the time the taxpayer makes a payment, if the system cannot determine the late payment interest, the tax authority will proactively determine and notify the taxpayer.
- The Government is authorized to adjust the late payment interest rate to be flexible with the socio-economic situation in each period.
9. Completion of tax payment obligations (Article 17)
This article adds very strict responsibilities in multiple cases:
- Expands the scope of requiring the completion of tax obligations: Applied when Cooperatives dissolve, go bankrupt, or reorganize; or when a taxpayer relocates their headquarters, changing the managing tax authority.
- Responsibility of the head: Owners of sole proprietorships, owners of single-member LLCs, general partners, and heads of business households must be responsible for paying taxes if the entity no longer operates at the registered address.
- Inheritance: The estate manager must pay taxes on behalf of the deceased/person declared dead by the Court based on the inherited assets left behind.
- Exit ban: Mandatory completion of tax obligations before exit for: Individual enterprise owners currently subject to tax enforcement; Heads of business households or representatives of enterprises/cooperatives who abandon their business address while still owing taxes.
- Transfer of capital and investment projects: If a foreign organization/individual transfers to a Vietnamese party, the Vietnamese party must declare, withhold, and pay on their behalf. If two foreign parties transfer to each other, the Vietnamese enterprise (where the investment capital is received) is responsible for paying on their behalf.
10. Tax refunds (Article 18)
- If an individual eligible for a tax refund goes missing, dies, or loses civil act capacity, the refund amount will be handed over to the person appointed by the Court to manage their assets.
- The tax authority will apply automation in resolving tax refunds based on databases and risk management.
11. Tax exemption and reduction (Article 19)
Similar to tax refunds, the tax authority will process tax exemptions and reductions automatically for taxpayers based on databases, risk management criteria, automated processing procedures, and information security safeguards in each phase.
12. Freezing and writing off tax debts (Article 20, Article 21)
- Debts are frozen when: Requested by the Court in a rehabilitation/bankruptcy process, or when the taxpayer is restricted by state agencies from exploiting land or minerals, leading to financial debt.
- Debts are written off when: An enterprise or cooperative is declared bankrupt by the Court and has paid its debts according to the law but effectively has no other assets left.
13. Tax inspection (Article 22)
- Method: Priority is given to online and remote inspections; avoiding overlaps with inspection and audit agencies.
- At the taxpayer’s headquarters: Inspection at the headquarters is only applied to high-risk enterprises (e.g., during divisions, mergers, dissolutions, bankruptcies, etc.).
- Inspection time limit: Extended from 10 days to 20 days. Related-party transaction inspections shall not exceed 40 days. Complex cases requiring international information can be extended up to a maximum of 2 years.
- Re-inspection: Tax authorities have the right to re-inspect concluded cases if they discover procedural violations or signs of serious violations.
14. Measures applied in tax inspection upon signs of tax evasion (Article 23)
Adds 2 powerful authorities for the inspection agency (equivalent to the previous audit authority): (1) The right to collect information related to signs of tax evasion; (2) The right to temporarily seize related documents.
15. Electronic invoices (Article 26)
Assigns the Ministry of Finance to develop a plan to encourage buyers to obtain invoices. Simultaneously, the state budget will allocate funds to reward consumers who report business establishments that sell goods without issuing and providing e-invoices.
16. Rights and obligations of taxpayers (Article 37)
- Rights: To be prioritized for processing if eligible; to look up tax debts online; and to not be required to resubmit vouchers and dossiers that the tax authority already possesses in its database.
- Obligations: Must provide information for the tax authority’s international exchange; must use tax-exempt goods for their intended purposes (if used incorrectly, they must declare and repay); Social enterprises must truthfully declare the sponsorship and cooperation funds received.
17. Complaints, denunciations, and dispute resolution (Article 41)
Adds a resolution mechanism for tax disputes with foreign elements (between organizations/individuals, whether Vietnamese or foreign, and Vietnamese tax authorities) related to tax obligations arising domestically or internationally.
18. Enforcement of tax administration decisions (Article 48, 49, 50)
- Apply enforcement to taxpayers who owe taxes but are no longer operating at their registered business address.
- Enforcement will not be applied to tax debts for which the taxpayer is undergoing procedures awaiting offset from a tax refund amount.
- Adds a new and very powerful enforcement measure: The tax authority has the right to file a petition requesting the initiation of bankruptcy proceedings against a taxpayer owing taxes. The head of the tax authority is the competent person to file this petition.
