However, analysis of health care utilisation by income quintile and ethnicity shows that the richest households and the majority Kinh and Hoa population enjoy the largest share of high-level care. Commune Health Centres (CHCs) that meet national standards are also less accessible in the poorest Northern Mountains and Central Highland regions. At present, the personal income tax (PIT) system in Viet Nam has little effect on redistribution. The design is progressive in theory, but is undermined by high tax relief levels with few people actually paying taxes, thereby compromising the essential revenue-generating function.