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.
SOME NEW POINTS ON VAT (VALUE-ADDED TAX) FROM JULY 1, 2025
CANCELLATION OF VAT REFUND APPLICATIONS AND CARRY-FORWARD OF VAT CREDITS
VNeID ACCOUNT FOR THE NATIONAL PUBLIC SERVICE PORTAL
EXTEND TIME LIMITS FOR PAYMENT OF TAX IN 2024
OVERTIME WAGES EXEMPT FROM PERSONAL INCOME TAX FROM 2026
THE SPOT IMPORT AND EXPORT GOODS
SOME NEW POINTS REGARDING DEDUCTIBLE EXPENSES WHEN CALCULATING CORPORATE INCOME TAX UNDER DECREE 320/2025/ND-CP
THE 10% PERSONAL INCOME TAX
CONTINUE TO REDUCE 2% VAT UNTIL THE END OF DECEMBER 2024
Issuing electronic invoices for returned goods according to decree 123/2020/ND-CP
DECLARING INVOICE ADJUSTMENTS
THE EXPANSION OF THE SUBJECT TO AUDIT THE FINANCIAL STATEMENT
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