Vietnam is facing two major tax problems that can affect anyone who runs a small business or works as a freelancer. Delayed tax refunds and the misuse of invoices are putting pressure on cash flow and personal data security.

Finance Minister Ngo Van Tuan said he will hold tax officials responsible for unjustified delays in tax refunds and may order compensation. Deputy Tran Anh Tuan of Ho Chi Minh City pointed out that businesses are charged 0.03 % per day for late tax payments, and that the 2019 Tax Administration Law required the state to pay the same interest on delayed refunds—a rule that was removed in the 2025 law.

The ministry reported that tax authorities issued more than 10 billion invoices in the first ten months of 2026—5.2 billion electronic and 5.5 billion paper—according to Finance Minister Ngo Van Tuan. Fraudulent businesses are using this huge volume of invoices to trade illegally, which undermines the tax system.

Deputy Ma Thi Thuy warned that inflexible tax administration could raise compliance costs for household businesses and small enterprises. Deputy Duong Minh Tuan said about 4,000 citizens had their personal information misused to register fake companies, harming their residence, jobs and reputation.

Together, delayed refunds, heavy penalties and invoice fraud create cash‑flow problems for small firms and put personal data at risk for ordinary citizens. Understanding these issues helps anyone planning a business or freelance work to anticipate financial and legal challenges.