Businesses in Vietnam are often confused between two procedures that look very similar: a post-clearance audit (PCA) by the customs authority and a tax inspection by the tax authority. Both examine books and records, both can result in additional tax collection and penalties — yet they belong to two different legal regimes, are conducted by two different agencies, and cover different tax obligations. This article compares the two procedures across the criteria that matter most to businesses: legal basis, competent agency, scope, lookback period, and sanctions.
Why the confusion is understandable
Both procedures involve officials reviewing accounting books, invoices and supporting documents; both may conclude that tax was under-declared and impose additional collection plus penalties. In practice, a company may even face both in the same year. The key to telling them apart: PCA examines import/export-related obligations managed by customs, while tax inspection examines domestic tax obligations managed by the tax authority.
Post-clearance audit: customs’ procedure
PCA is defined in Articles 77–82 of Customs Law 54/2014/QH13 (in force since 01/01/2015; still in force):
- Article 77 — concept: examination of customs dossiers, accounting books, accounting vouchers and other documents and data relating to goods; physical inspection of goods after clearance where necessary. Lookback: 05 years from the customs declaration registration date (Clause 3).
- Article 78 — three trigger cases: signs of violation; risk-management basis; compliance checks under the annual plan.
- Articles 79–80 — PCA may be conducted at the customs office or at the declarant’s premises.
- Articles 81–82 — rights, obligations and handling of results.
Guiding documents: Decree 08/2015/ND-CP (still in force; amended by Decree 167/2025/ND-CP dated 30/6/2025, effective 15/8/2025; Decree 59/2018 has been fully repealed) and Circular 38/2015/TT-BTC (still in force; amended by Circular 39/2018/TT-BTC and Circular 121/2025/TT-BTC, effective 01/02/2026): Articles 141 (information collection and verification), 142 (PCA at the customs office), 143 (PCA at the declarant’s premises), 144 (organization of implementation).
Tax inspection: the tax authority’s procedure
Tax inspection/audit of domestic tax obligations is governed by the Law on Tax Administration 108/2025/QH15 — passed by the XV National Assembly on 10/12/2025, effective 01/7/2026, replacing Law 38/2019/QH14 which expired on 01/7/2026. It covers all domestic tax obligations of the taxpayer: VAT, corporate income tax, personal income tax, etc.
Transitional provisions (Articles 52–53 of Law 108/2025): inspections for which the inspection decision was issued before the Law’s effective date but which had not yet concluded continue under Law 38/2019.
A structural reason explains why the two procedures coexist: import/export tax is collected and managed by the customs authority (Law on Export and Import Tax 107/2016/QH13). A tax inspection by the domestic tax authority therefore generally does not cover import/export tax — which is precisely why a separate PCA regime exists.
Side-by-side comparison
| Criterion | PCA (customs) | Tax inspection (tax authority) |
|---|---|---|
| Competent agency | Customs Department / regional Customs Sub-departments | Tax authorities at all levels |
| Legal basis | Customs Law 54/2014 (Arts. 77–82), Decree 08/2015, Circular 38/2015 | Law on Tax Administration 108/2025 |
| Scope | Customs dossiers, accounting books, documents relating to import/export goods; goods themselves where necessary | All domestic tax obligations of the taxpayer |
| Lookback period | 05 years from declaration registration date | Per the inspection decision and the inspected period |
| Venue | At the customs office or at the declarant’s premises | At the tax authority’s office or at the taxpayer’s premises |
| Business’s rights | Right to explanation, right to appeal PCA conclusions (90-day complaint limit) | Right to explanation, right to appeal inspection conclusions |
| Sanctions | Additional import/export tax + administrative penalties under Decree 169/2026/ND-CP | Additional tax + penalties under tax law |
| Objective | Accuracy of customs declarations; anti-commercial-fraud | Accuracy of domestic tax obligations |
Can a business face both at the same time?
Yes. There is no rule prohibiting simultaneous audits. In practice, the customs and tax authorities coordinate and share data (risk-management and compliance-management mechanisms). The two scopes do not fully overlap:
- A PCA result (additional import/export tax) does not replace domestic tax obligations, and vice versa;
- The tax authority may refer to PCA findings when reviewing a taxpayer’s file.
Businesses should therefore prepare two separate compliance tracks: customs dossiers (declarations, valuation records, C/O, settlement reports) for PCA, and domestic tax books (VAT invoices, CIT finalization) for tax inspection.
Sanctions after a PCA
Under Decree 169/2026/ND-CP (effective 01/7/2026; replacing Decree 128/2020):
- Article 10 (under-declaration causing tax shortfall): 10% of the shortfall if the declarant self-detects and files an amended declaration; 20% if detected by customs;
- Article 15 (tax evasion): 01–03 times the evaded tax;
- Article 5: 05-year statute of limitations for tax-administration violations; beyond the limit, tax may still be collected for up to 10 preceding years.
For sanctions after a tax inspection, the applicable decree on administrative penalties in the tax/invoice field should be verified against the version in force at the time of writing — do not assume an older decree still applies.
Upcoming trend
Customs Law 11/2026/QH16 (passed 23/8/2026, effective 01/3/2027) adds the “compliance management” concept (Article 4) and revises customs inspection and supervision principles toward compliance management plus risk management. Businesses with strong compliance records can expect facilitation — another reason to treat PCA readiness as an ongoing discipline rather than a one-off event.
Frequently asked questions
Does a PCA conclusion affect my domestic tax records? Not directly — the regimes are separate. But the tax authority may use PCA findings as reference data in its own reviews.
Which procedure has the longer lookback? PCA’s lookback is fixed at 05 years from declaration registration. For tax inspection, the inspected period is stated in the inspection decision — check the decision itself and the current Law on Tax Administration.
My company was PCA-audited last year; can the tax authority still inspect us this year? Yes. The two procedures are independent, and one does not bar the other.
Conclusion
Post-clearance audit and tax inspection are two procedures, two agencies, two legal regimes: customs looks back 05 years at import/export obligations under Customs Law 54/2014; the tax authority inspects domestic tax obligations under the Law on Tax Administration 108/2025. A business can face both simultaneously, so preparation must run on two tracks — customs dossiers and domestic tax books — with sanctions under Decree 169/2026 for the customs side.
Legal basis: Customs Law 54/2014/QH13 (Articles 77–82); Decree 08/2015/ND-CP (amended by Decree 167/2025/ND-CP); Circular 38/2015/TT-BTC (Articles 141–144; amended by Circular 39/2018/TT-BTC, Circular 121/2025/TT-BTC); Law on Tax Administration 108/2025/QH15; Decree 169/2026/ND-CP (Articles 5, 10, 15); Law on Export and Import Tax 107/2016/QH13. Researched 14/10/2026.
*This article is for general reference only and does not constitute legal advice for any specific case. This content is in draft status, pending review before publication.*
See also: Import/export tax for export processing enterprises (EPE) · Contact FLAT Law Firm
