# Appendix

The distribution of overdue tax debt across **61** cities and provinces in Vietnam

| Provinces         |
| ----------------- |
| An Giang          |
| Ba Ria - Vung Tau |
| Bac Giang         |
| Bac Kan           |
| Bac Ninh          |
| Ben Tre           |
| Binh Dinh         |
| Binh Duong        |
| Binh Phuoc        |
| Binh Thuan        |
| Ca Mau            |
| Can Tho           |
| Cao Bang          |
| Da Nang           |
| Dak Lak           |
| Dak Nong          |
| Dien Bien         |
| Dong Nai          |
| Dong Thap         |
| Gia Lai           |
| Ha Giang          |
| Ha Nam            |
| Ha Noi            |
| Ha Tinh           |
| Hai Duong         |
| Hai Phong         |
| Hau Giang         |
| Ho Chi Minh City  |
| Hoa Binh          |
| Hung Yen          |
| Khanh Hoa         |
| Kien Giang        |
| Kon Tum           |
| Lai Chau          |
| Lam Dong          |
| Lang Son          |
| Lao Cai           |
| Long An           |
| Nam Dinh          |
| Nghe An           |
| Ninh Binh         |
| Ninh Thuan        |
| Phu Tho           |
| Phu Yen           |
| Quang Binh        |
| Quang Nam         |
| Quang Ngai        |
| Quang Ninh        |
| Quang Tri         |
| Soc Trang         |
| Son La            |
| Tay Ninh          |
| Thai Binh         |
| Thai Nguyen       |
| Thanh Hoa         |
| Thua Thien Hue    |
| Tuyen Quang       |
| Vinh Long         |
| Vinh Phuc         |
| Yen Bai           |
| Tien Giang        |


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