CORPORATE INCOME TAX (CIT) RATES UNDER DECREE 320/2025/ND-CP

TIME LIMIT FOR SUPPLEMENTARY TAX DECLARATIONS: REDUCED FROM 10 YEARS TO 5 YEARS

OVERTIME WAGES EXEMPT FROM PERSONAL INCOME TAX FROM 2026

OFFSETTING LOSSES AND LOSS CARRYFORWARD UNDER DECREE 320/2025/ND-CP

SOME NEW POINTS REGARDING DEDUCTIBLE EXPENSES WHEN CALCULATING CORPORATE INCOME TAX UNDER DECREE 320/2025/ND-CP

PENALTIES FOR FAILURE TO ISSUE INVOICES OR ISSUING INVOICES AT THE INCORRECT TIME EFFECTIVE FROM JANUARY 16, 2026

INCREASE IN FAMILY DEDUCTIONS FROM JANUARY 01, 2026

BUSINESS HOUSEHOLDS TAX FROM 2026

SOME NEW POINTS OF THE LAW ON CIT

FOREIGN CONTRACTOR TAX ON SERVICES VIA E-COMMERCE CHANNELS AND DIGITAL PLATFORMS

SOME NEW POINTS ON VAT (VALUE-ADDED TAX) FROM JULY 1, 2025

THE PROCEDURE FOR AN EXTENSION OF TAX PAYMENT IN 2025

PROCEDURE FOR HANDLING ERRORS INVOICES ACCORDING TO DECREE 70/2025/ND-CP

EXTEND TIME LIMITS FOR PAYMENT OF TAX IN 2025

DETERMINING CORPORATE INCOME TAX INCENTIVES FOR SUPPORTING INDUSTRY PRODUCTS

SOME NEW POINTS OF THE VAT 2024

CASES NOT REQUIRING PROMOTION NOTICE FROM 01/12/2024

EMPLOYEES' WELFARE

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

SUPPLEMENTING VAT DECLARATION RELATED TO THE AMOUNT OF REFUNDABLE VAT

SUPPLEMENTING TAX DECLARATIONS AFTER ISSUANCE OF AN INSPECTION CONCLUSION OR DECISION

THE TIME LIMIT FOR MAKING, SUBMISSION OF THE TRANSFER PRICING FILE