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Ho Chi Minh City Tax Office No. 5 has issued enforcement decisions No. 173, 174, 175 and 176/QĐ-TCS5 to enforce tax administration decisions by garnishing funds from the taxpayer’s accounts or freezing accounts held at the State Treasury and banking institutions.
The enforcement actions target Mr. Tran Vu Khanh (address: 135H Nguyen Chi Thanh, An Dong Ward, Ho Chi Minh City; tax code 0309254176). The tax authority said the taxpayer has tax debt overdue by more than 90 days from the deadline to pay.
The total amount subject to enforcement is over 120 million VND.
Under the decisions, the measures include:
The decisions require banks to transfer the deducted amounts to a tax collection account opened at the State Treasury Region II – Transaction Office No. 9.
If the balance in the taxpayer’s account is less than the amount specified in the enforcement decision, the bank must still transfer the remaining sum after deducting the minimum balance needed to maintain the account, and continue monitoring and withdrawing further funds during the enforcement period.
The enforcement decisions are valid for 30 days, from 21 April 2026 to 21 May 2026.
The tax enforcement measures, including bank account freezing, are regulated by the Tax Administration Law No. 38/2019/QH14, Decree 126/2020/ND-CP, and Circular 06/2021/TT-BTC.
Bank account freezing applies when the taxpayer does not voluntarily pay the full tax, late payment charges, or penalties within 90 days from the due date (Article 125 of the Tax Administration Law). The rules also cover cases where individuals or organizations deliberately evade taxes, commit tax fraud, or do not cooperate with the tax authority after receiving a debt notice.
After an enforcement decision is issued and a notice is sent to the taxpayer but not complied with, the tax authority may verify the taxpayer’s bank accounts using data from the State Bank or from commercial banks. Where a taxpayer has multiple accounts, the tax authority may freeze all or part of the accounts depending on the amount of tax debt.
From 1 July, the amended Tax Administration Law No. 108/2025/QH15 will take effect. The amendment is described as enabling additional enforcement measures, including:
The amendment also authorizes revocation of various business and operating registrations and licenses, including business registration certificates, enterprise registration certificates, cooperative registration certificates, cooperative society registration, household business registration, operating licenses, professional licenses, and licenses for operating branches or representative offices, as well as registration or licenses for operating e-commerce platforms.
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