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.
DETERMINING CORPORATE INCOME TAX INCENTIVES FOR SUPPORTING INDUSTRY PRODUCTS
CORPORATE INCOME TAX (CIT) EXEMPTION FOR SMALL AND MEDIUM-SIZED ENTERPRISES
HOW TO CALCULATE THE VAT REFUND FOR EXPORTED GOODS AND SERVICES
CORPORATE INCOME TAX (CIT) RATES UNDER DECREE 320/2025/ND-CP
Issuing electronic invoices for returned goods according to decree 123/2020/ND-CP
SUPPLEMENTING VAT DECLARATION RELATED TO THE AMOUNT OF REFUNDABLE VAT
THE EXPANSION OF THE SUBJECT TO AUDIT THE FINANCIAL STATEMENT
OVERTIME WAGES EXEMPT FROM PERSONAL INCOME TAX FROM 2026
INCREASE IN REGIONAL MINIMUM WAGES FROM 2026
EXTEND TIME LIMITS FOR PAYMENT OF TAX IN 2024
SOME NEW POINTS OF THE LAW ON CIT
SUBJECTS WILL NOT BE ELIGIBLE FOR LUMP-SUM SOCIAL INSURANCE ALLOWANCE
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