BIOMETRIC AUTHENTICATION REGULATIONS ON eTAX MOBILE

From 01 July 2026: Increase of Statutory Base Salary to VND 2,530,000 per Month

FCT ACCORDING TO CIRCULAR NO. 20/2026/TT-BTC

CORPORATE INCOME TAX (CIT) EXEMPTION FOR SMALL AND MEDIUM-SIZED ENTERPRISES

CORPORATE INCOME TAX (CIT) RATES UNDER DECREE 320/2025/ND-CP

TIME LIMIT FOR SUPPLEMENTARY TAX DECLARATIONS: REDUCED FROM 10 YEARS TO 5 YEARS

OVERTIME WAGES EXEMPT FROM PERSONAL INCOME TAX FROM 2026

OFFSETTING LOSSES AND LOSS CARRYFORWARD UNDER DECREE 320/2025/ND-CP

SOME NEW POINTS REGARDING DEDUCTIBLE EXPENSES WHEN CALCULATING CORPORATE INCOME TAX UNDER DECREE 320/2025/ND-CP

PENALTIES FOR FAILURE TO ISSUE INVOICES OR ISSUING INVOICES AT THE INCORRECT TIME EFFECTIVE FROM JANUARY 16, 2026

INCREASE IN FAMILY DEDUCTIONS FROM JANUARY 01, 2026

BUSINESS HOUSEHOLDS TAX FROM 2026

INCREASE IN REGIONAL MINIMUM WAGES FROM 2026

SOME NEW POINTS OF THE LAW ON CIT

COMPULSORY INSURANCE PREMIUM

FOREIGN CONTRACTOR TAX ON SERVICES VIA E-COMMERCE CHANNELS AND DIGITAL PLATFORMS

SOME NEW POINTS ON VAT (VALUE-ADDED TAX) FROM JULY 1, 2025

THE PROCEDURE FOR AN EXTENSION OF TAX PAYMENT IN 2025

PROCEDURE FOR HANDLING ERRORS INVOICES ACCORDING TO DECREE 70/2025/ND-CP

THE EXPANSION OF THE SUBJECT TO AUDIT THE FINANCIAL STATEMENT

EXTEND TIME LIMITS FOR PAYMENT OF TAX IN 2025

DETERMINING CORPORATE INCOME TAX INCENTIVES FOR SUPPORTING INDUSTRY PRODUCTS

SOME NEW POINTS OF THE VAT 2024

CASES NOT REQUIRING PROMOTION NOTICE FROM 01/12/2024