FDI Enterprises 2026 - Important Notes For Tax Inspection

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TAX STRENGTHEN INSPECTION ON FDI ENTERPRISES 2026:

Since end of 2025, to enhance transfer pricing control and prevent tax evasion, the Ministry of Finance has proposed that ministries, sectors, and local authorities strengthen interconnection, data utilization, and cross-referencing to:

Transfer pricing, tax evasion.
Effectively manage revenue sources arising from FDI enterprise activities, prevent revenue erosion, and increase state budget collection.
Strengthen review, inspection, and audit activities for ongoing investment projects.
Enhance management measures for inefficient FDI enterprises or those showing signs of violations, keep declaring loss in annual financial statements over recent years.

IMPACTS AND PREPARATION:

To avoid and prevent the risks in advance, every FDI enterprises shall be noted as follows:

Maintain contact with the tax authorities, especially emails, and notify in writing from the tax authorities to the head office.
Ensure that the office lease contract is valid and that employees are always present at the office when the tax authority conducts an unscheduled inspection at the head office.
Review the contribution of registered charter capital to the direct investment capital account (DICA), register foreign loans with the State Bank.
Review business activities, determine the fair revenue and expenses in accordance with the actual operation in Vietnam as well as tax regulations.

VIVA is looking forward to receiving your attention and close cooperation to avoid business interruptions due to suspension of tax identify number, tax inspection according to intensive procedures.

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