In this list, most businesses are in a state of "ening enforcement" or "expiry enforcement", meaning that customs authorities have applied strong administrative measures but businesses have not yet fulfilled their tax obligations. The list is compiled from many localities such as Ha Nam, Nam Dinh, Ninh Binh, Hung Yen, Hai Duong, Hanoi, Ho Chi Minh City, Quang Tri and Hai Phong.
Many enterprises with large and long-term tax debts such as Shop Vac Vietnam Co., Ltd. in Hai Duong currently owes more than VND 40.8 billion and has been transferred to the "reversal debt" category; Cas Container International Joint Stock Company owes VND 26.3 billion; Duc Phuong Motorcycle Company Limited in Nam Dinh owes more than VND 4.99 billion in a state of forced overdue.
Some other cases such as SR VINA Joint Stock Company also in Hai Duong owed over 4.3 billion VND; Dong A Plastic Company Limited in Ha Nam owed 4.97 billion VND; Trung Hien Import-Export and Trading Company Limited owed more than 2.34 billion VND.
In addition to large debts, the list also recorded many businesses that are owing from several hundred million to billions of dong, and have been deferred by tax authorities due to inability to pay or no longer operating effectively. Notably, Kenmark Investment and Development Company Limited owes more than VND 7.16 billion, Ngoc Anh Production and Trading Company Limited in Hanoi owes VND 2.42 billion, and Zenity Vietnam Technology Joint Stock Company in Ninh Binh owes more than VND 2.52 billion.
A series of small and medium-sized enterprises are also leaving behind unrecoverable debts. For example, TVT Group Joint Stock Company in Hanoi owes more than VND 617 million, Banking Equipment and Supplies Joint Stock Company owes over VND 1.88 billion, Thanh Cong Company Limited owes more than VND 62 million, Kim Cuong Automobile Company Limited owes nearly VND 68 million and D & K Company Limited owes over VND 245 million. Many of these enterprises have been deferred, but their obligations to the state budget are still there and there is no specific roadmap for final handling.
The total amount of tax arrears, including principal tax, late payment fees and fines, is estimated at VND 149.1 billion.
