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
ACCOUNTING FOR MICRO ENTERPRISES
FOREIGN CONTRACTOR TAX ON SERVICES VIA E-COMMERCE CHANNELS AND DIGITAL PLATFORMS
PROCEDURE FOR HANDLING ERRORS INVOICES ACCORDING TO DECREE 70/2025/ND-CP
GENERAL DEPARTMENT OF TAXATION GUIDES FOR TAX EXEMPTIONS, EXTENSIONS AND REDUCTIONS AFFECTED BY TYPHOON YAGI
ENTERPRISES WITH ANNUAL REVENUE OF VND 1 BILLION OR LESS ARE EXEMPT FROM CORPORATE INCOME TAX FROM 2026
BUSINESS HOUSEHOLDS TAX FROM 2026
BIOMETRIC AUTHENTICATION REGULATIONS ON eTAX MOBILE
PERSONAL INCOME TAX FROM SALARY AND WAGES
FCT ACCORDING TO CIRCULAR NO. 20/2026/TT-BTC
SUBJECTS WILL NOT BE ELIGIBLE FOR LUMP-SUM SOCIAL INSURANCE ALLOWANCE
SOME NEW POINTS OF THE LAW ON CIT
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