A clinic in Da Nang has been ordered to pay back taxes and fined for numerous violations.

According to the inspection report, Clinic Hong Phuc General Hospital (58-60 Nguyen Du Street, Ban Thach Ward, Da Nang City), belonging to Hong Phuc Quang Nam General Hospital Joint Stock Company, basically meets the operating conditions regarding legal documents, human resources, facilities, equipment, pharmaceutical services, health insurance examination and treatment, and administrative activities as prescribed. However, through inspection, the authorities discovered many shortcomings and limitations that need to be addressed.

Specifically, Hong Phuc Polyclinic has not provided complete continuing education certificates in medicine and pharmacy for some professional staff as required by regulations. At the time of inspection, the unit lacked personnel in charge of the ENT, Dentistry, Ophthalmology, Psychiatry, and Dermatology specialties, leading to insufficient conditions for performing all approved technical procedures; the minor surgery area also did not meet the requirements of current regulations.

The Da Nang City Inspectorate determined that the Hong Phuc Multi-Specialty Clinic is responsible for failing to promptly update its medical examination and treatment practices to supplement its workforce, facilities, and adjust its list of medical procedures accordingly. Furthermore, the Da Nang City Department of Health did not fully carry out post-inspection work on this facility.

Furthermore, the clinic continued to self-declare its eligibility for health examinations and driver's license examinations despite not having the required number of specialized personnel. The Da Nang City Inspectorate stated that both the clinic and the state management agency are responsible for the aforementioned shortcomings.

Regarding tax obligations, the Da Nang City Inspectorate discovered numerous expenses that were improperly accounted for when calculating corporate income tax. These violations included accounting for expenses not related to production and business activities, expenses lacking valid documentation, cash payments for expenses exceeding 20 million VND, errors in depreciation of fixed assets, and failure to adjust for reduced expenses related to rejected insurance claims.

The unit also paid for outpatient doctor consultations but the records lacked complete professional licenses; vehicle rental costs lacked valid contracts, invoices, and supporting documents; and payments for bonuses, holiday support, and performance bonuses were not fully justified according to regulations. The total expenses not deductible for corporate income tax purposes in 2024 were determined to be over 810,7 million VND.

Regarding personal income tax, Hong Phuc Multi-Specialty Clinic did not deduct tax from some probationary employees who did not fully declare taxable income from bonuses, allowances, and other income. Similarly, the clinic did not deduct tax from some outpatient doctors who did not have employment contracts as required by law.

Based on the inspection results, the Da Nang City Inspectorate transferred the case file to the tax authority to determine financial obligations and handle administrative violations. On April 15, 2026, the Da Nang City Tax Department issued a decision to penalize Hong Phuc Quang Nam General Hospital Joint Stock Company. Accordingly, the total amount of corporate income tax and personal income tax to be collected back is over 342,7 million VND; the administrative fine is over 68,5 million VND and the late payment penalty is over 38,4 million VND.

By May 19, 2026, the enterprise had completed the full payment of all outstanding amounts, fines, and late payment penalties to the state budget as required.

The Da Nang City Inspectorate has requested the Hong Phuc Quang Nam General Hospital Joint Stock Company to urgently develop a plan to rectify the shortcomings and deficiencies that have been identified; ensure full compliance with the conditions for practicing private medical examination and treatment; review the list of approved techniques and propose adjustments for techniques that no longer meet the requirements regarding human resources, facilities, and equipment.

Regarding the Da Nang City Department of Health, the Da Nang City Inspectorate recommends strengthening inspection and post-inspection work for medical examination and treatment facilities; reviewing and handling technical procedures that do not meet operating conditions; and conducting a review to clarify the responsibilities of relevant collectives and individuals in the process of evaluating and licensing the operation of Hong Phuc Multi-Specialty Clinic.