9 cases of tax determination by tax authorities from July 2026

Legal Consulting Department of Lao Dong Newspaper answers:

Clause 2, Article 24 of the 2025 Law on Tax Administration (effective from July 1, 2026) stipulates the cases of tax determination by tax authorities as follows:

a) Not registering for tax; not declaring tax; not submitting supplementary tax dossiers as required by the tax authority or declaring tax incompletely, truthfully, and accurately on the basis for tax calculation;

b) Tax declaration dossiers have been submitted but the factors serving as a basis for determining the tax base have not been determined, or the factors serving as a basis for determining the tax base have been determined but the amount of tax payable cannot be calculated themselves;

c) Not reflecting or insufficiently, truthfully, and accurately reflecting data in the accounting book to determine tax obligations;

d) Failure to present accounting books, invoices, documents and necessary documents related to determining the amount of tax payable within the prescribed time limit;

e) Failure to comply with the tax inspection decision as prescribed;

e) Buying, selling, exchanging and accounting, tax declaration according to the value of goods and services not in accordance with the actual payment price or not according to the normal transaction value in the market, reducing tax payment obligations;

g) Buying and exchanging goods using illegal invoices and documents, illegally using invoices and documents that goods and services are real according to the determination of competent authorities and have been declared as taxable revenue;

h) Using documents that do not accurately reflect the nature of the transaction or the actual transaction value to reduce tax obligations. Conducting transactions that are not consistent with the economic nature for the purpose of reducing tax obligations;

i) Failure to comply with regulations on obligations to declare and determine the price of related party transactions or failure to provide information in accordance with the law on tax management for enterprises with related party transactions.

Thus, from July 1, 2026, the above cases will be taxed.