Legal update

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

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

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

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

OVERTIME WAGES EXEMPT FROM PERSONAL INCOME TAX FROM 2026
OVERTIME WAGES EXEMPT FROM PERSONAL INCOME TAX FROM 2026

OVERTIME WAGES EXEMPT FROM PERSONAL INCOME TAX FROM 2026

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

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

SOME NEW POINTS DEDUCTIBLE EXPENSES UNDER DECREE 320/2025/ND-CP
SOME NEW POINTS DEDUCTIBLE EXPENSES 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
PENALTIES FOR FAILURE TO ISSUE INVOICES OR ISSUING INVOICES AT THE INCORRECT TIME

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
INCREASE IN FAMILY DEDUCTIONS FROM JANUARY 01, 2026

INCREASE IN FAMILY DEDUCTIONS FROM JANUARY 01, 2026

BUSINESS HOUSEHOLDS TAX FROM 2026
BUSINESS HOUSEHOLDS TAX FROM 2026

BUSINESS HOUSEHOLDS TAX FROM 2026

INCREASE IN REGIONAL MINIMUM WAGES FROM 2026
INCREASE IN REGIONAL MINIMUM WAGES FROM 2026

INCREASE IN REGIONAL MINIMUM WAGES FROM 2026

SOME NEW POINTS OF THE LAW ON CIT
SOME NEW POINTS OF THE LAW ON CIT

SOME NEW POINTS OF THE LAW ON CIT

COMPULSORY INSURANCE PREMIUM
COMPULSORY INSURANCE PREMIUM

COMPULSORY INSURANCE PREMIUM

FOREIGN CONTRACTOR TAX
FOREIGN CONTRACTOR TAX

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

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

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

THE PROCEDURE FOR AN EXTENSION OF TAX PAYMENT IN 2025
THE PROCEDURE FOR AN EXTENSION OF TAX PAYMENT IN 2025

THE PROCEDURE FOR AN EXTENSION OF TAX PAYMENT IN 2025

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

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

THE EXPANSION OF THE SUBJECT TO AUDIT THE FINANCIAL STATEMENT
THE EXPANSION OF THE SUBJECT TO AUDIT THE FINANCIAL STATEMENT

THE EXPANSION OF THE SUBJECT TO AUDIT THE FINANCIAL STATEMENT

EXTEND TIME LIMITS FOR PAYMENT OF TAX IN 2025
EXTEND TIME LIMITS FOR PAYMENT OF TAX IN 2025

EXTEND TIME LIMITS FOR PAYMENT OF TAX IN 2025

DỰ THẢO CÁCH TÍNH TIỀN LƯƠNG HƯU KHI NGHỈ HƯU TRƯỚC TUỔI
DỰ THẢO CÁCH TÍNH TIỀN LƯƠNG HƯU KHI NGHỈ HƯU TRƯỚC TUỔI

DỰ THẢO CÁCH TÍNH TIỀN LƯƠNG HƯU KHI NGHỈ HƯU TRƯỚC TUỔI

DETERMINING CORPORATE INCOME TAX INCENTIVES FOR SUPPORTING INDUSTRY PRODUCTS
DETERMINING CORPORATE INCOME TAX INCENTIVES FOR SUPPORTING INDUSTRY PRODUCTS

DETERMINING CORPORATE INCOME TAX INCENTIVES FOR SUPPORTING INDUSTRY PRODUCTS

SOME NEW POINTS OF THE VAT 2024
SOME NEW POINTS OF THE VAT 2024

SOME NEW POINTS OF THE VAT 2024

CASES NOT REQUIRING PROMOTION NOTICE FROM 01/12/2024
CASES NOT REQUIRING PROMOTION NOTICE FROM 01/12/2024

CASES NOT REQUIRING PROMOTION NOTICE FROM 01/12/2024

SUBJECTS WILL NOT BE ELIGIBLE FOR LUMP-SUM SOCIAL INSURANCE ALLOWANCE
SUBJECTS WILL NOT BE ELIGIBLE FOR LUMP-SUM SOCIAL INSURANCE ALLOWANCE

SUBJECTS WILL NOT BE ELIGIBLE FOR LUMP-SUM SOCIAL INSURANCE ALLOWANCE

EMPLOYEES' WELFARE
EMPLOYEES' WELFARE

EMPLOYEES' WELFARE

GLOBAL MINIMUN TAX IN VIETNAM
GLOBAL MINIMUN TAX IN VIETNAM

GLOBAL MINIMUN TAX IN VIETNAM