09 groups of enterprises subject to focused tax inspection and examination in Vietnam in the year 2025

09 groups of enterprises subject to focused tax inspection and examination in Vietnam in the year 2025

The Government Inspectorate of Vietnam will conduct inspections on the implementation of the policies, laws, duties, and powers of ministries, ministry-level agencies, and agencies under the Government of Vietnam in key and fundamental areas of these bodies to help rectify State management, detect, prevent, address violations, and perfect management mechanisms, policies, and laws within the inspected areas.

In particular, the General Department of Taxation will carry out inspections on the following tasks:

- Inspecting the implementation of directives from superior authorities;

- Inspecting compliance with the laws on inspections and tax audits conducted by tax authorities;

- Inspecting compliance with the laws regarding VAT refund;

- Inspecting debt management and enforcement of tax collection;

- Inspecting the management and use of assets and finances;

- Inspecting the implementation of the Law on Thrift Practice and Waste Combat;

- The Law on Anti-corruption; handling complaints and denunciations;

- Inspecting compliance with legal regulations in the organization of personnel work.

Particularly, the focus will be on inspecting and auditing the following 09 groups of enterprises:

(1) Enterprises in industries with significant revenue potential or risk such as: Oil and gas; petroleum; electricity; telecommunications; banking; insurance; securities; financial leasing; pharmaceuticals; real estate; construction; trading and crafting in gold, silver, and precious stones; entertainment; advertising media; e-commerce, etc.;

(2) Large-scale enterprises that have not been inspected or audited for many years;

(3) Enterprises engaging in capital transfers, brand transfers, or project transfers;

(4) Enterprises involved in issuing securities to pay dividends in shares or issuing bonus shares;

(5) Enterprises with related party transactions, transfer pricing, experiencing consistent losses over many years or profit levels significantly lower than peers in the same industry or field;

(6) Enterprises with high invoice risk;

(7) Enterprises showing signs of fraud, with risks regarding tax refunds or those enjoying tax exemption or reduction incentives;

(8) Enterprises with tax exemption or reduction files arising under Double Taxation Avoidance Agreements;

(9) Enterprises with suspicious transaction information provided by the banking supervision agency or Customs agency.

More details can be found in Official Dispatch 2220/TTCP-KHTH issued in 2024.

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