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01
Official Letter 3164/DNTN-GS: 42,911 Vietnamese companies set up or amended since 1 July 2025 without a beneficial owner declaration are flagged for inspection. Fines of VND 70–100 million. Foreign-invested companies must trace ownership to the ultimate individual.
20 10 月, 2026
02
Circular 94/2026/TT-BTC: at least 90% of Vietnam's annual tax audit plan is now selected by risk score. Companies are rated on 4 compliance tiers and 3 risk levels; VAT refunds pay the risk-free portion first and suspend the rest.
18 10 月, 2026
03
Quang Ngai Tax Department (Letter 8091/QNG-QLDN1, 6 Oct 2026): for construction and installation, invoices are issued at acceptance and handover of completed volumes, whether or not paid, unlike the prepayment rule for ordinary services.
16 10 月, 2026
