The enterprise may be inspected by the tax authority from July 1, 2026

The Law on Tax Administration 2025 (Law No. 108/2025/QH15) officially took effect from July 1 with many changes in tax administration, strengthening financial discipline and transparency of tax obligations. The tax inspection is carried out on the basis of risk analysis and assessment, as well as on signs of violation or management requirements of the competent authority. Accordingly, the enterprise may be subject to tax inspection in the following cases:

(1) In case the dossier is subject to inspection before tax refund;

(2) In case the dossier is subject to post-tax refund inspection, for the dossier subject to tax refund in advance according to the principle of risk management in tax administration and within 05 years from the date of issuance of the tax refund decision; 

(3) In case there are signs of law violation in the tax field; 

(4) Cases are selected according to the plan, thematic; 

(5) Cases at the request and request of the competent agency or person; 

(6) Taxpayers with high risks in the following cases: division, separation, merger, consolidation, transformation of enterprise type, bankruptcy, dissolution, termination of operation, equitization, termination of tax identification number, business location relocation; 

(7) In case the tax administration agency issues a decision on tax imposition, handles administrative violations on tax administration or switches to inspection at the taxpayer’s office;

(8) In case of inspection as required by the settlement of tax complaints and denunciations;

(9) In case the dossier of tax exemption, tax reduction or non-collection dossier from taxpayers has high risk;

In addition, the customs authority has the right to inspect the tax at the taxpayer’s headquarters in the above cases; Post-clearance inspection shall comply with the provisions of the law on customs; Check the conditions for applying tax policies in accordance with relevant laws. During the inspection process, the customs authority shall conduct physical inspection of exported goods and imported goods in case of necessity and still be eligible.

Enterprises need to regularly review tax declaration and payment and keep records and documents fully and accurately in order to limit legal risks arising in the course of operation. At the same time, the timely grasp of the new provisions of the Law on Tax Administration 2025 will help businesses be more proactive in governance and comply with tax obligations in accordance with the law.