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.
COMPULSORY INSURANCE PREMIUM
SUPPLEMENTING VAT DECLARATION RELATED TO THE AMOUNT OF REFUNDABLE VAT
HOW TO CALCULATE THE VAT REFUND FOR EXPORTED GOODS AND SERVICES
SUPPLEMENTING TAX DECLARATIONS AFTER ISSUANCE OF AN INSPECTION CONCLUSION OR DECISION
PENALTIES FOR FAILURE TO ISSUE INVOICES OR ISSUING INVOICES AT THE INCORRECT TIME EFFECTIVE FROM JANUARY 16, 2026
GENERAL DEPARTMENT OF TAXATION GUIDES FOR TAX EXEMPTIONS, EXTENSIONS AND REDUCTIONS AFFECTED BY TYPHOON YAGI
FOREIGN CONTRACTOR TAX ON SERVICES VIA E-COMMERCE CHANNELS AND DIGITAL PLATFORMS
DOES INTEREST FROM TERM BANK DEPOSITS REQUIRE THE ISSUANCE OF A VAT INVOICE?
Issuing electronic invoices for returned goods according to decree 123/2020/ND-CP
CASES NOT REQUIRING PROMOTION NOTICE FROM 01/12/2024
FDI ENTERPRISES ENTITLED TO A 3-YEAR CORPORATE INCOME TAX EXEMPTION FROM THE DATE OF ESTABLISHMENT
CONTINUE TO REDUCE 2% VAT UNTIL THE END OF DECEMBER 2024
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