In September 2025, the tax authorities in Hue City in central Vietnam officially released a list of 343 taxpayers with a total outstanding debt exceeding VND221.5 billion (nearly $8.4 million), with many enterprises owing tens of billions of VND.

The publication of tax debtors' lists is based on Article 100 of the Tax Administration Law No. 38/2019/QH14 and Article 29 of Decree No. 126/2020/ND-CP. According to regulations, cases with outstanding tax, late payment penalties, and fines exceeding 90 days from the tax payment deadline will have their names publicly disclosed.

The disclosed enterprises are primarily joint-stock companies and limited liability companies, concentrated in sectors such as construction, hotels, services, manufacturing-processing, mining, and energy.

Among these, the hotel and service groups account for the largest debts, while the construction and infrastructure group represents a higher proportion in terms of number, with debts ranging from several hundred million to several billion VND.

The tax agency stated that the severity of the debt situation is clearly reflected in the high percentage of debts overdue by more than 90 days, necessitating enforcement measures. Publicizing the names of tax debtors is just one step in the resolution process.

Following disclosure, the tax agency will continue to apply enforcement measures under the Tax Administration Law, including deducting money from accounts, freezing taxpayer accounts at banks and treasuries; invalidating invoices; distraining assets and auctioning seized assets; and revoking business registration certificates, establishment, and operation licenses.