Tax liabilities are increasing, mainly due to problems related to real estate.
The impressive revenue collection in 2025 serves as the basis for the ambition to achieve the revenue target in 2026 with total revenue of over VND 34,500 billion, an increase of at least 10% compared to 2025.
Over the past year, tax authorities at all levels, based on the guidelines of the provincial tax authority, have specified the tasks of collecting and processing tax debts, developed monthly and quarterly collection plans, and assigned targets to each unit and debt management officer.
According to the Lam Dong Provincial Tax Office, as of November 30, 2025, the province’s total outstanding tax debts amounted to VND5,869 billion, an increase of VND2,143 billion compared to the end of 2024. Compared to the revenue forecast for 2025 (excluding debts currently under processing), the tax debt ratio is 15%, of which 13.8% is recoverable debts.
High levels of debt are concentrated primarily in companies in the real estate sector. The main reasons for the increase in new debt are the extension of certain taxes, usage fees and lease fees that were not settled on time. A significant portion of the increased real estate debt is attributable to companies experiencing difficulties with lease fees, zoning, land allocation procedures, return of mining rights, complaints, lawsuits or delays in processing by relevant authorities. This leads to long-term debt and annual late payment penalties.
In addition, some power producers are late in paying their taxes due to unpaid electricity sales. Many companies are considered uncollectible or overdue and, despite enforcement measures, the debts have not yet been collected.
The names of defaulting companies should be made public.
In order to control and reduce tax arrears in 2026, the Lam Dong Provincial Tax Administration said it will continue to implement comprehensive measures. This includes setting and assigning specific monthly and quarterly debt collection targets to each department head, local tax office head, team leader and individual tax officer from the beginning of the year; and increased review and monitoring of implementation progress to ensure achievement of the established objectives.
Tax authorities will focus on cases with large tax debts, urge taxpayers to pay tax debts in full, and limit the creation of new debts and late payment penalties. They will accurately classify tax debts according to debt management procedures in order to apply appropriate administrative and enforcement measures. Coercive measures such as temporary travel bans will be imposed against deliberate non-payment, while the review and processing of erroneous and fictitious debts will be increased. At the same time, efforts are being intensified to educate taxpayers and encourage them to fulfill their obligations to the state budget.
The tax authorities also strengthened cooperation with the Ministry of Finance, commercial banks and credit institutions in recovering funds and freezing accounts of taxpayers against whom enforcement actions were taken. At the same time, they coordinated with the Ministry of Agriculture and Environment to collect outstanding land use fees, lease fees and mineral mining rights. They recommended the reclamation of land, the suspension of exploitation, or the withdrawal of mineral mining permits in cases where enforcement measures were not complied with.
For companies that default in paying their taxes, the tax authorities, in coordination with the Ministry of Finance, will take enforcement action by revoking their business registration certificates in accordance with the law.
According to the Legal and Tax Planning Department of Lam Dong Province, an important solution is to work closely with local party committees and authorities to collect outstanding tax debts, while strengthening the steering committee to combat tax evasion and collect outstanding debts. Regularly publishing a list of companies with outstanding tax debts, analyzing the reasons for each debtor’s delinquency, and developing appropriate debt collection strategies are also crucial.
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