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Effective from July 1, 2026, pursuant to Article 23 of the 2025 Law on Tax Administration, the tax authority shall have the right to access taxpayers’ accounting software data, electronic invoices (e-invoices), and cash registers to collect information in the event that there are signs of tax evasion.
Agencies, organizations, and individuals requested to provide information are responsible for providing it in accordance with the requested content, deadline, and address, and shall bear full responsibility for the accuracy and truthfulness of the provided information.
Signs of tax evasion, pursuant to Clause 4, Article 45 of the 2025 Law on Tax Administration, include:
- Failing to submit a tax registration dossier; failing to submit a tax declaration dossier; or submitting a tax declaration dossier more than 90 days after the expiration of the deadline, thereby resulting in a shortfall in the payable tax amount or an unlawful increase in the tax amount eligible for exemption, reduction, or refund.
- Failing to record in the accounting books the revenues related to the determination of the payable tax amount.
- Failing to issue invoices and declare taxes when selling goods and services, or recording a value on the invoice that is lower than the actual payment value.
- Using illegal invoices or vouchers, or illegally using invoices and vouchers to account for purchased goods and services, thereby reducing the payable tax amount or increasing the tax amount eligible for exemption, reduction, deduction, or refund.
- Using documents or materials that do not accurately reflect the true nature or actual value of the transaction.
- Making false declarations contrary to the reality of imported or exported goods without voluntarily remedying the consequences.
- Intentionally failing to declare or misdeclaring taxes regarding imported or exported goods.
- Colluding with the consignor (shipper) to import goods for the purpose of tax evasion.
- Utilizing goods belonging to non-taxable, tax-exempt, or tax-exemption-considered categories for improper purposes without declaring the change in usage purpose.
- Taxpayers engaging in business activities during a period of business cessation or temporary suspension without notifying the tax management authority.
However, taxpayers shall not be penalized for tax evasion but rather for violations of tax administrative procedures if no payable tax amount arises, or if they have fully paid the payable tax amount and late payment interest into the state budget prior to the time the tax authority announces a tax inspection decision or establishes a violation record regarding the delayed submission of the tax declaration dossier.
