Category Archives: News
Official letter No. 654/ TNI-QLDN1 – conditions for authorization to receive wages on behalf of employees to be deductible expenses in determining corporate income tax (“CIT”)
OFFICIAL LETTER NO. 654/TNI-QLDN1 – CONDITIONS FOR AUTHORIZATION TO RECEIVE WAGES ON BEHALF OF EMPLOYEES...
Official letter No. 873/ CT-CS dated February 5, 2026 – guidance on VAT policy for goods brought into bonded warehouses
OFFICIAL LETTER NO. 873/CT-CS DATED FEBRUARY 5, 2026 – GUIDANCE ON VAT POLICY FOR GOODS...
Circular no. 121/2025/ TT-BTC (“Circular 121”) on customs procedures
CIRCULAR NO. 121/2025/TT-BTC (“CIRCULAR 121”) ON CUSTOMS PROCEDURES On December 18, 2025, the Ministry of...
Procedure for registering dependents for family circumstance-based tax deductions under Decision 216
PROCEDURE FOR REGISTERING DEPENDENTS FOR FAMILY CIRCUMSTANCE-BASED TAX DEDUCTIONS UNDER DECISION 216 On February 3,...
ACCOUNTING SERVICE MANAGER RECRUITMENT 2026
WELCOME TO PARKER RUSSELL VIETNAM Parker Russell is a Vietnam wide Network of progressive and...
Tax policy and tax administration for household businesses and individual businesses in 2026
TAX POLICY AND TAX ADMINISTRATION FOR HOUSEHOLD BUSINESSES AND INDIVIDUAL BUSINESSES IN 2026 On January...
Decree 373/2025/nđ-cp amending and supplementing certain articles of decree no. 126/2020/nđ-cp detailing certain articles of the tax administration law
DECREE 373/2025/NĐ-CP (“Decree 373”) AMENDING AND SUPPLEMENTING CERTAIN ARTICLES OF DECREE NO. 126/2020/NĐ-CP DATED OCTOBER...
Tax administration law 108/2025/qh15
TAX ADMINISTRATION LAW 108/2025/QH15 On December 10, 2025, the 15th National Assembly passed the Tax...
2026 LEGAL CALENDAR
To assist you in timely and comprehensively preparing tax declarations and reports for 2026, Parker...
Decree on electronic labor contracts
DECREE ON ELECTRONIC LABOR CONTRACTS On December 24, 2025, the Government officially promulgated Decree No....
Decree no. 360/2025/nđ‑cp (“decree 360”) detailing the implementation of certain provisions of the law on special consumption tax
DECREE NO. 360/2025/NĐ‑CP (“DECREE 360”) DETAILING THE IMPLEMENTATION OF CERTAIN PROVISIONS OF THE LAW ON...
Decree No. 320/2025/ND-CP providing detailed regulations on a number of articles and measures for the implementation and guidance of the Law on Corporate Income Tax
DECREE NO. 320/2025/ND-CP (“DECREE 320”) PROVIDING DETAILED REGULATIONS ON A NUMBER OF ARTICLES AND MEASURES...
Personal income tax law (“pit”) 2025 (law no. 109/2025/qh15)
PERSONAL INCOME TAX LAW (“PIT”) 2025 (LAW No. 109/2025/QH15) On December 10, 2025, at the...
Law no. 149/2025/qh15 amending and supplementing certain articles of the 2025 value-added tax law Decree no. 359/2025/nd-cp amending and supplementing certain articles of decree no. 181/2025/nd-cp
LAW No. 149/2025/QH15 (“LAW No. 149”) AMENDING AND SUPPLEMENTING CERTAIN ARTICLES OF THE 2025 VALUE-ADDED...
Guidance on vat deduction for installment payments without supporting documents
GUIDANCE ON VAT DEDUCTION FOR INSTALLMENT PAYMENTS WITHOUT SUPPORTING DOCUMENTS Official Letter No. 5487 dated...
Regional minimum wage in 2026 and draft decree on the conclusion and implementation of electronic labor contracts
REGIONAL MINIMUM WAGE IN 2026 AND DRAFT DECREE ON THE CONCLUSION AND IMPLEMENTATION OF ELECTRONIC...
Issuing consolidated electronic invoices at the end of the day or end of the month for certain specific case
ISSUING CONSOLIDATED ELECTRONIC INVOICES AT THE END OF THE DAY OR END OF THE MONTH...
Decree no. 310/2025/nđ-cp on administrative penalties for tax and invoice violations
DECREE NO. 310/2025/NĐ-CP ON ADMINISTRATIVE PENALTIES FOR TAX AND INVOICE VIOLATIONS On December 2, 2025,...
Invoice content
INVOICE CONTENT On October 16, 2025, the Tax Department issued Official Letter No. 4457/CT-CS to...
Late payment disqualifies input vat deduction
LATE PAYMENT DISQUALIFIES INPUT VAT DEDUCTION Several local Tax Departments have issued official documents guiding...
Draft circular guiding the application of international financial reporting standards (ifrs) in vietnam
DRAFT CIRCULAR GUIDING THE APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN VIETNAM 5.1 Subjects...
Draft circular on accounting guidelines for household businesses and individual business households
DRAFT CIRCULAR ON ACCOUNTING GUIDELINES FOR HOUSEHOLD BUSINESSES AND INDIVIDUAL BUSINESS HOUSEHOLDS The Ministry of...
Key highlights of circular no. 99/2025/tt-btc replacing circular no. 200/2014/tt-btc (effective from january 1, 2026)
KEY HIGHLIGHTS OF CIRCULAR NO. 99/2025/TT-BTC REPLACING CIRCULAR NO. 200/2014/TT-BTC (EFFECTIVE FROM JANUARY 1, 2026)...
Resolution no. 110/2025 on increasing the family circumstance deduction for personal income tax
RESOLUTION NO. 110/2025 ON INCREASING THE FAMILY CIRCUMSTANCE DEDUCTION FOR PERSONAL INCOME TAX The...
Tax administration model for household businesses based on revenue scale
TAX ADMINISTRATION MODEL FOR HOUSEHOLD BUSINESSES BASED ON REVENUE SCALE On October 6, 2025, the...
Official dispatch No. 1391/ HQKV18-NV guiding customs procedures related to the process of company separation
OFFICIAL DISPATCH NO. 1391/HQKV18-NV GUIDING CUSTOMS PROCEDURES RELATED TO THE PROCESS OF COMPANY SEPARATION On...
Tax policy for household businesses under Official dispatch No. 3914/ CT-CS and Official dispatch No. 3955/ CT-CS issued by the tax department
TAX POLICY FOR HOUSEHOLD BUSINESSES UNDER OFFICIAL DISPATCH NO. 3914/CT-CS AND OFFICIAL DISPATCH NO. 3955/CT-CS...
Decree No. 205/2025/ NĐ-CP amending and supplementing several articles of Decree No. 111/2015/ NĐ-CP dated november 3, 2015 of the government on supporting industry development
DECREE NO. 205/2025/NĐ-CP AMENDING AND SUPPLEMENTING SEVERAL ARTICLES OF DECREE NO. 111/2015/NĐ-CP DATED NOVEMBER 3,...
Summary of incentives for innovative startup enterprises
SUMMARY OF INCENTIVES FOR INNOVATIVE STARTUP ENTERPRISES Summary of incentives for innovative startup enterprises 2.1...
The law on science, technology and innovation 2025 and the digital technology industry law 2025 stipulate 04 additional Personal Income Tax (“PIT”) exemptions
THE LAW ON SCIENCE, TECHNOLOGY AND INNOVATION 2025 AND THE DIGITAL TECHNOLOGY INDUSTRY LAW 2025...
