Official Dispatch on the 2026 tax code clean-up campaign No. 18/CD-CT

● Directive document

The Official Dispatch dated 13 July 2026 launched the 2026 tax code clean-up campaign. The July 2026 review list covers 617,462 enterprises: 291,962 that have stopped operating but not completed dissolution, and 325,500 not operating at their registered address and owing tax.

Number
18/CD-CT
Document type
Official Dispatch
Date of issue
13 July 2026
Effective
Not recorded - check on the official portal
Status
Directive document
Area
Tax registrationTax administration

The figures above come from the July 2026 review list, not an update. An official dispatch is an executive directive, not a legal instrument that creates new obligations.

Who should read this document

Read the original on the official portal

  1. Open the national legal documents database, the Official Gazette, or the documents page of the issuing body.
  2. Type the exact number 18/CD-CT into the search box (the official number is written with the Vietnamese letter D-with-stroke where this page shows D; most search boxes accept both).
  3. Check the number, title and date of issue on the result; look at the legal status and any amending documents listed with it.

Copies on unofficial websites may miss amendments and supplements - use the text on the official portal when you need to cite it. The official text is in Vietnamese.

Explainer articles

TaxDatum guides in English that mention 18/CD-CT:

Looking up a Vietnamese company by tax code: how to read each field of the public recordWhen a Vietnamese supplier's tax code status changes: what to do with contracts, invoices and input VATUsing Vietnamese public company data responsibly: sources, freshness and personal data limitsBranches, representative offices and business locations in Vietnam: reading the structure behind a tax codeBuying a company in Vietnam: a tax due diligence checklist for foreign acquirersReading Vietnamese tax legislation: laws, decrees, circulars and which text governs a transactionTax codes in Vietnam: enterprise codes, branch codes and the switch to personal identification numbers

32 articles across the network mention 18/CD-CT (in Vietnamese).

Documents in the same area

Law 38/2019/QH14Law on Tax AdministrationDecree 126/2020/ND-CPDecree detailing the Law on Tax AdministrationDecree 252/2026/ND-CPDecree detailing the Law on Tax AdministrationDecree 255/2026/ND-CPDecree on tax administration for enterprises with related-party transactionsCircular 80/2021/TT-BTCCircular guiding the Law on Tax AdministrationCircular 86/2024/TT-BTCCircular on tax registration

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Questions and answers

Is Official Dispatch 18/CD-CT still in force?

This is an administrative directive, not a legal normative document that creates new obligations. The specific obligations of taxpayers remain in the laws, decrees and circulars in force.

Where can I read the original text of Official Dispatch 18/CD-CT?

Type the exact number "18/CD-CT" into the search box of the national legal documents database, the Official Gazette or the documents page of the issuing body. Check the number, title and date of issue on the result before reading; copies on unofficial websites may miss amendments. The official text is in Vietnamese.

Does this page give specific articles, penalty amounts or deadlines?

No. The page only summarises the document's scope in plain words and shows who should read it. Specific articles, amounts and deadlines must be read in the original text in force at the time the obligation arises.

How do I know which document applies to an older case?

Identify the date the obligation arose or the tax period of the case, then read the implementation and transitional provisions of the newer document with the same scope. Transactions and filing periods before and after the effective date of a new document may need two different documents; when in doubt, ask the managing tax office.

Reference content: summarises the document's scope in plain words, does not give specific articles, penalty amounts or deadlines, and may not yet reflect new documents. TaxDatum.com is run by a private company and is not a government portal.