3 cases of publicizing taxpayer information from July 2026

Legal Consulting Department of Lao Dong Newspaper answers:

Clause 3, Article 7 of the Law on Tax Administration (effective from July 1, 2026) stipulates that tax management agencies are allowed to publicize taxpayer information in the following cases:

a) Tax evasion, other revenues; delaying not paying tax, other revenues, late payment interest, penalties on time; owing tax, other revenues, late payment interest, penalties;

b) Violating tax laws affecting the rights and obligations to pay taxes of other organizations and individuals;

c) Not performing the request of the tax management agency according to the provisions of law.

Thus, from July 1, 2026, in the above cases, tax management agencies will be allowed to publicize taxpayer information.

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