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Through the long process of formation and development, the bond market in Vietnam has been growing in both depth and scale, proving its role as a medium for long-term capital mobilization, in the economy, as well as addressing the shortfall of the State budget.

Liquidation of a Vietnamese legal entity is a lengthy and complicated process in which the final tax audit involves a lot of efforts of the dissolving entity. This article is to provide a list of key and common issues, which are frequently challenged by the tax authorities, during a tax audit upon dissolution for the enterprises’ perception and compliance in order to mitigate the risks of additional tax liabilities, penalties and interest on late tax payment.