Vietnam's Department of Taxation has issued a directive to provincial and municipal tax offices, the Large Enterprise Taxation Sub-Department and the E-Commerce Taxation Sub-Department, calling for stronger taxpayer education, timely reminders, early warnings and appropriate enforcement of tax regulations.

According to the department, numerous new decrees and circulars governing taxation and invoices have taken effect in 2026.

One significant change is the transition of household businesses and individual entrepreneurs from a presumptive tax system to self-declaration and payment based on actual revenue.

In practice, many household businesses, individual entrepreneurs and small enterprises remain concerned about complicated procedures, making mistakes and facing administrative penalties under the new system.

To support taxpayers while maintaining discipline and compliance with tax laws, the department has instructed local tax offices to strengthen communication and guidance, helping taxpayers fulfill their obligations accurately and completely while reducing the risk of violations.

Tax authorities are required to expand education and assistance programs so taxpayers can better understand regulations and voluntarily comply with their obligations.

Where mistakes arise from a lack of understanding and there is no indication of deliberate wrongdoing, tax officials should promptly remind taxpayers of their responsibilities and guide them through the necessary corrections in accordance with regulations.

Local tax offices must also proactively review taxpayer records and issue early warnings in cases involving potential errors, late declarations or overdue payments.

Records of reminders, warnings and guidance must be retained as supporting documentation for subsequent reviews or enforcement action when necessary.

The Department of Taxation emphasized that providing reminders and guidance must neither replace nor delay the handling of tax violations.

Cases involving deliberate misreporting, tax evasion, fraud or repeated violations despite previous warnings must be dealt with strictly.

Enforcement must ensure that violations are not overlooked while avoiding indiscriminate penalties.

The department also instructed tax offices to tailor their communication methods to local conditions and prepare concise, easy-to-understand guidance materials suited to different industries and business sizes.

Particular attention should be given to elderly taxpayers, those living in disadvantaged areas and people with limited access to or familiarity with technology.

Tax offices must maintain hotlines and online support channels, provide timely and comprehensive responses to inquiries, and minimize the need for taxpayers to make repeated visits to government offices.

Heads of tax offices are responsible for implementing these measures within their jurisdictions, ensuring that all household businesses and individual entrepreneurs have access to the information and guidance needed to meet their tax obligations.

Nguyen Le