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.
EXTEND TIME LIMITS FOR PAYMENT OF TAX IN 2025
The time of issuing e-invoices and declaring revenue of export goods according to official letter No. 4890/TCT-KK
FOREIGN CONTRACTOR TAX ON SERVICES VIA E-COMMERCE CHANNELS AND DIGITAL PLATFORMS
DỰ THẢO CÁCH TÍNH TIỀN LƯƠNG HƯU KHI NGHỈ HƯU TRƯỚC TUỔI
SUPPLEMENTING VAT DECLARATION RELATED TO THE AMOUNT OF REFUNDABLE VAT
REGIONAL MINIMUM WAGE INCREASE BY 6% FROM 01/07/2024
Tax examination, inspection at offices of taxpayers
Package payments for stationery, working-trip expenses, telephone, clothes
PERSONAL INCOME TAX FROM SALARY AND WAGES
GLOBAL MINIMUN TAX IN VIETNAM
DOES INTEREST FROM TERM BANK DEPOSITS REQUIRE THE ISSUANCE OF A VAT INVOICE?
HOW TO CALCULATE THE VAT REFUND FOR EXPORTED GOODS AND SERVICES
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