Cases of tax enforcement under the latest 2026 regulations
According to the 2025 Tax Administration Law, tax authorities will apply 7 coercive measures to 5 cases of taxpayers violating regulations.

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- Base salary adjusted from 3.2026: Subsidies and allowances not subject to personal income tax
- Taxpayers should note the principles of sanctioning administrative violations in tax management from July 1, 2026
- Latest calculation of small business household tax in 2026
- Do I have to pay personal income tax if I receive a 2026 Tet bonus?