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.
SUBJECTS WILL NOT BE ELIGIBLE FOR LUMP-SUM SOCIAL INSURANCE ALLOWANCE
Package payments for stationery, working-trip expenses, telephone, clothes
THE EXPANSION OF THE SUBJECT TO AUDIT THE FINANCIAL STATEMENT
Issuing electronic invoices for returned goods according to decree 123/2020/ND-CP
BUSINESS HOUSEHOLDS TAX FROM 2026
DETERMINING CORPORATE INCOME TAX INCENTIVES FOR SUPPORTING INDUSTRY PRODUCTS
COMPULSORY INSURANCE PREMIUM
SUPPLEMENTING TAX DECLARATIONS AFTER ISSUANCE OF AN INSPECTION CONCLUSION OR DECISION
SOME NEW POINTS OF THE VAT 2024
Tax examination, inspection at offices of taxpayers
DỰ THẢO CÁCH TÍNH TIỀN LƯƠNG HƯU KHI NGHỈ HƯU TRƯỚC TUỔI
Taxable income from salaries or wages
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