Increase publicity and synchronous enforcement
Since the beginning of 2025, a series of localities have simultaneously publicized the list of enterprises with large tax debts, and applied strong measures such as invoice enforcement, account extraction and temporary suspension of exit. These solutions have helped many provinces and cities significantly reduce outstanding debts and the number of enterprises that are late in tax obligations.
According to information from the Tax Department (Ministry of Finance), in the first 6 months of 2025, the entire tax sector has recovered VND43,109 billion in tax debts, of which VND40,292 billion was collected through debt management measures and VND2,817 billion was collected through enforcement. The total tax debt managed by tax authorities by the end of June 2025 was VND 239,818 billion, down 4.6% compared to the end of May.
To achieve this result, the tax sector has assigned debt collection, handling and reduction targets to each locality, assigning responsibility to each debt management officer. At the same time, the work of reviewing, classifying debts, and analyzing debt causes has also been regularly implemented to apply appropriate measures.
In particular, measures of publicity and enforcement have been promoted. According to regulations, individuals who are legal representatives of enterprises that are being forced to enforce administrative decisions on tax management without fulfilling their obligations will be proposed to temporarily suspend exit. The coordination between tax authorities and immigration management forces has been implemented increasingly closely, contributing to improving handling efficiency.
Localities proactively tighten tax discipline
In Ho Chi Minh City, the City Tax has announced a list of more than 340 enterprises with tax debts with a total amount of up to VND 1,721 billion as of the end of June 2025. Ho Chi Minh City Tax Department 1 alone has issued 420,244 tax debt notices, 1,406 enforcement decisions with a total amount of VND494.4 billion, and applied temporary exit suspension measures for more than 450 cases. Through measures to handle, urge the collection and enforcement of tax debts, this unit has recovered VND 3,194 billion.
In addition to publicity and enforcement, the application of technology also contributes to increasing management efficiency. Ho Chi Minh City Tax said that synchronizing data and risk analysis has helped promptly detect businesses with signs of fleeing and relocation, thereby shortening debt collection time.
In Quang Tri province, by June 30, 2025, the total tax debt of the whole province was VND 2,306.8 billion, down more than 27% over the same period in 2024. Since the beginning of the year, the provincial tax authority has issued more than 649,000 notices of urgency, 1,354 enforcement decisions with a total amount of more than 1,782 billion VND. Accumulated for 6 months, total debt collection reached 1,543 billion VND.
A noteworthy common point is that after each period of public disclosure of tax debt lists, many businesses have proactively paid taxes to avoid affecting their reputation and business operations. The measure of temporarily suspending exit is also considered an important lever, as many cases are forced to pay debts to conduct transactions abroad.
The disclosure and disclosure of the list of tax-dead enterprises is continuing to be promoted by localities, considering this an effective tool to improve discipline, create social pressure and increase taxpayer self-awareness. Many tax departments have chosen the form of periodic monthly or quarterly disclosure, combined with enforcement measures such as stopping the use of invoices, revoking business licenses or coordinating with competent authorities to handle criminal cases in cases of signs of tax evasion.
In reality, publicly disclosing tax debt information not only brings immediate recovery results, but also contributes to creating a fair and transparent business environment and promoting compliance with the law in the business community.
