NON-TAXABLE EMPLOYMENT INCOME IN 2026

PERSONAL INCOME TAX

DECLARING INVOICE ADJUSTMENTS

DEPENDENT REGISTRATION DOCUMENTS

VNeID ACCOUNT FOR THE NATIONAL PUBLIC SERVICE PORTAL

THE 10% PERSONAL INCOME TAX

PERSONAL INCOME TAX DEDUCTIONS APPLICABLE FROM 2026

CAPITAL TRANSFER TAXATION

VAT PAYMENT DEFERRAL FOR 2026

Q2/2026 PIT DECLARATION

FDI ENTERPRISES ENTITLED TO A 3-YEAR CORPORATE INCOME TAX EXEMPTION FROM THE DATE OF ESTABLISHMENT

ACCOUNTING FOR MICRO ENTERPRISES

ENTERPRISES WITH ANNUAL REVENUE OF VND 1 BILLION OR LESS ARE EXEMPT FROM CORPORATE INCOME TAX FROM 2026

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