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.
PERSONAL INCOME TAX FROM SALARY AND WAGES
COMPULSORY INSURANCE PREMIUM
EMPLOYEES' WELFARE
FOREIGN CONTRACTOR TAX ON SERVICES VIA E-COMMERCE CHANNELS AND DIGITAL PLATFORMS
GENERAL DEPARTMENT OF TAXATION GUIDES FOR TAX EXEMPTIONS, EXTENSIONS AND REDUCTIONS AFFECTED BY TYPHOON YAGI
SOME NEW POINTS ON VAT (VALUE-ADDED TAX) FROM JULY 1, 2025
DỰ THẢO CÁCH TÍNH TIỀN LƯƠNG HƯU KHI NGHỈ HƯU TRƯỚC TUỔI
Issuing electronic invoices for returned goods according to decree 123/2020/ND-CP
THE EXPANSION OF THE SUBJECT TO AUDIT THE FINANCIAL STATEMENT
PROCEDURE FOR HANDLING ERRORS INVOICES ACCORDING TO DECREE 70/2025/ND-CP
SUBJECTS WILL NOT BE ELIGIBLE FOR LUMP-SUM SOCIAL INSURANCE ALLOWANCE
CASES NOT REQUIRING PROMOTION NOTICE FROM 01/12/2024
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