📌 The sectors targeted for tax audits and reviews include:
- Health and Healthcare: Doctors; pharmacists; nurses, midwives; medical technicians; clinical psychologists; clinical nutritionists...
- Education and Training: University lecturers; teachers from preschool to high school...
- Sports – Culture – Tourism: Sports coaches; tour guides; actors, professional performing artists...
- Legal – Real Estate Brokerage: Lawyers; notaries; bailiffs; arbitrators; auctioneers; appraisers; real estate brokers; real estate managers...
In early August 2026, the Ho Chi Minh City Tax Department issued a plan for specialized inspections to strengthen the management of personal income tax for high-income earners, focusing on four areas: healthcare, education and training, sports, culture and tourism, and legal services and real estate brokerage. According to the tax authorities, these are professions where many individuals earn high incomes from multiple sources but have not fully fulfilled their tax obligations.
Who is subject to the 2026 personal income tax audit and review?
The key focus areas of the plan include:
| Health - Healthcare | Doctors; pharmacists; nurses, midwives; medical technicians; clinical psychologists; clinical nutritionists… |
| Education and Training | University lecturers; teachers from preschool to high school… |
| Sports – Culture – Tourism | Sports coaches; tour guides; actors, professional performing artists… |
| Legal – Real Estate Brokerage | Lawyers; notaries; bailiffs; arbitrators; auctioneers; appraisers; real estate brokers; real estate managers… |
Quick self-check
If you fall into category 1 and at least one of the other two categories, you are in the highest risk group for the 2026 personal income tax audit and should review your situation immediately.
Risks of underreporting personal income tax in 2026
According to the provisions of Clauses 7 and 8 of Article 44 Law on Tax Administration 2025 No. 108/2025/QH15:
05 year
Statute of limitations for imposing penalties for the following offense:
- False declaration This leads to a tax shortfall or an increase in the amount of taxes exempted, reduced, refunded, or not collected;
- Tax evasion It is not serious enough to warrant criminal prosecution.
10 year
Statute of limitations for recovering the money Tax arrears + late payment penalties From the date the violation was discovered onwards, even if no penalty was imposed, it was because the statute of limitations for imposing penalties had expired according to regulations.
Not registered for tax
The full amount of outstanding taxes, evaded taxes, and late payment penalties for the entire period prior to the date the violation was discovered must be recovered.
Temporary suspension of departure
Individuals with outstanding tax debts will be prohibited from leaving the country.
⚠️ Tax audits and collection of personal income tax prior to 2026 will continue even if the statute of limitations for penalties has expired.
Many people think that old mistakes are "overdue after 5 years." However, the expiration of the statute of limitations for penalties only means... No more fines — the outstanding tax amount and late payment penalties must still be paid in full. as per regulations.
In addition, point c, clause 2, Article 8 Decree 253/2026/ND-CP regulations: in the case Individuals providing services without business registration.The remuneration from this activity is defined as income, salary, or wages. Some common examples include: doctors providing after-hours consultations, lawyers offering private advice, freelance real estate brokers, etc.
At that time, the tax was recalculated according to a progressive tax rate system with the highest tax rate reaching 35%; The difference will be reviewed, collected, along with late payment penalties and administrative fines for violations of personal income tax regulations in 2026.Given that data on money flows through banks, e-commerce platforms, and digital platforms are already connected to tax authorities, the potential for verification and detection is very high.
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Q&A
I practice my profession outside of Ho Chi Minh City; will this affect my business?
This thematic inspection plan is by Ho Chi Minh City Tax However, tax data is now interconnected nationwide, and tax identification numbers are linked to personal identification numbers, so your tax obligations will still be fully displayed on the system regardless of where you work. Individuals in other localities should proactively review their tax information as a precautionary measure, rather than waiting for a similar plan to be announced in their place of residence.
If a mistake happened more than 5 years ago, will it get away with it?
No. The statute of limitations for penalties has expired, you Although not subject to administrative penalties, they are still required to pay the full amount of outstanding taxes, evaded taxes, and late payment interest. in 10 years ago from the date the violation is discovered. In the case of individuals who have never registered for tax, the retroactive tax collection will apply to the entire period prior to the date the violation is discovered.
If I voluntarily pay the additional amount, will I be exempt from the penalty?
✅ Yes — for making false declarations. If you submit supplementary documents and pay all taxes. before the tax authorities announce their decision to conduct an audit.You will not be penalized for false declarations and will only have to pay late payment fees (Clause 2, Article 44 of the 2025 Tax Administration Law).