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.
SUPPLEMENTING TAX DECLARATIONS AFTER ISSUANCE OF AN INSPECTION CONCLUSION OR DECISION
CONTINUE TO REDUCE 2% VAT UNTIL THE END OF DECEMBER 2024
REGIONAL MINIMUM WAGE INCREASE BY 6% FROM 01/07/2024
THE EXPANSION OF THE SUBJECT TO AUDIT THE FINANCIAL STATEMENT
The time of issuing e-invoices and declaring revenue of export goods according to official letter No. 4890/TCT-KK
EMPLOYEES' WELFARE
SOME NEW POINTS OF THE VAT 2024
SUBJECTS WILL NOT BE ELIGIBLE FOR LUMP-SUM SOCIAL INSURANCE ALLOWANCE
Issuing electronic invoices for returned goods according to decree 123/2020/ND-CP
CORPORATE INCOME TAX (CIT) RATES UNDER DECREE 320/2025/ND-CP
FOREIGN CONTRACTOR TAX ON SERVICES VIA E-COMMERCE CHANNELS AND DIGITAL PLATFORMS
PERSONAL INCOME TAX FROM SALARY AND WAGES
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