INCREASE IN FAMILY DEDUCTIONS FROM JANUARY 01, 2026
Resolution No. 110/2025/UBTVQH15 date October 17, 2025 officially approves the family deduction level when calculating personal income tax as follows:
- Personal deduction for taxpayers is 15,5 million VND/month (186 million VND/year).
- The deduction for each dependent is 6.2 million VND/month.
This Resolution comes into force from January 01, 2026 and is applied from the tax period of 2026.
Tax examination, inspection at offices of taxpayers
ENTERPRISES WITH ANNUAL REVENUE OF VND 1 BILLION OR LESS ARE EXEMPT FROM CORPORATE INCOME TAX FROM 2026
Issuing electronic invoices for returned goods according to decree 123/2020/ND-CP
PERSONAL INCOME TAX FROM SALARY AND WAGES
EXTEND TIME LIMITS FOR PAYMENT OF TAX IN 2025
SOME NEW POINTS OF THE LAW ON CIT
PERSONAL INCOME TAX DEDUCTIONS APPLICABLE FROM 2026
GENERAL DEPARTMENT OF TAXATION GUIDES FOR TAX EXEMPTIONS, EXTENSIONS AND REDUCTIONS AFFECTED BY TYPHOON YAGI
THE PROCEDURE FOR AN EXTENSION OF TAX PAYMENT IN 2025
THE EXPANSION OF THE SUBJECT TO AUDIT THE FINANCIAL STATEMENT
NON-TAXABLE EMPLOYMENT INCOME IN 2026
SOME NEW POINTS REGARDING DEDUCTIBLE EXPENSES WHEN CALCULATING CORPORATE INCOME TAX UNDER DECREE 320/2025/ND-CP
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