In case businesses and business households are exempt from actual inspection according to the plan of the Ministry of Public Security
According to Plan 12/KH-BCA dated January 8, 2026 of the Ministry of Public Security, one of the core principles in this year's inspection activities is to prioritize post-inspection and reduce the administrative burden for business units.
Specifically, functional agencies will exempt actual inspections for businesses, business households and individual businesses with a history of good compliance with legal regulations. This is a move to concretize Resolution 138/NQ-CP and Resolution 139/NQ-CP of the Government on private economic development.
Strictly prohibit harassment, overlapping inspection
The Ministry of Public Security's plan also clearly states measures to protect businesses from inspection and examination activities:
"One-time" principle: The number of inspections (including inter-sectoral inspections) does not exceed 1 time/year, unless there are clear signs of violation.
Doubling prevention: If inspection has been carried out, inspection is not carried out and vice versa in the same year for a unit.
Priority for remote inspection: When conducting online inspections, the police agency only requests to provide documents that the state data system does not yet have, and must absolutely ensure information security.
Handling violations: Strictly prohibit all negative acts, taking advantage of inspections to harass and cause difficulties for production and business activities.
10 cases of tax inspection at headquarters from July 1, 2026
Besides the regulations of the Ministry of Public Security, from July 1, 2026, according to the 2025 Law on Tax Administration, the Tax and Customs agencies will conduct inspections at the taxpayer's headquarters in the following key cases:
Dossiers subject to inspection before or after tax refund.
There are signs of tax law violations.
Selected according to the approved plan and topic.
As requested by a competent authority or to resolve complaints and denunciations.
Businesses have high risks when implementing separation, merger, dissolution, or bankruptcy.
Termination of the validity of the tax identification number or change of business location.
Tax exemption and reduction dossiers of high-risk subjects.
Notes on the deadline: The normal tax inspection deadline is no more than 20 working days. For businesses with related party transactions, the deadline can be extended to 40 days. In special cases where verification is required with foreign tax authorities, the time may be extended but not more than 2 years.
