Category Archives: News
Official letter no. 7279/ TNI-QLDN2 dated 13 august 2026 providing guidance on foreign contractor tax and deductible expenses on the purchase of services from a foreign supplier (Tiktok Pte. Ltd)
OFFICIAL LETTER NO. 7279/TNI-QLDN2 DATED 13 AUGUST 2026 PROVIDING GUIDANCE ON FOREIGN CONTRACTOR TAX AND...
Official letter no. 47199/ HAN-QLDN5 dated 18 september 2026 providing guidance on personal income tax (“PIT”) deductions for medical and education expenses
OFFICIAL LETTER NO. 47199/HAN-QLDN5 DATED 18 SEPTEMBER 2026 PROVIDING GUIDANCE ON PERSONAL INCOME TAX (“PIT”)...
Official letter 7371/CT-QLNT on the vat policy applicable to by-products of ordinarily preliminarily processed wood
OFFICIAL LETTER 7371/CT-QLNT ON THE VAT POLICY APPLICABLE TO BY-PRODUCTS OF ORDINARILY PRELIMINARILY PROCESSED WOOD...
Official letter 2265/ CST-GTGT – points to note on the documentation supporting exported services subject to the 0% value added tax (“VAT”) rate
OFFICIAL LETTER 2265/CST-GTGT – POINTS TO NOTE ON THE DOCUMENTATION SUPPORTING EXPORTED SERVICES SUBJECT TO...
Circular 136/2026/TT-BTC clarifying the documentation requirements for exported goods not subject to special consumption tax
CIRCULAR 136/2026/TT-BTC CLARIFYING THE DOCUMENTATION REQUIREMENTS FOR EXPORTED GOODS NOT SUBJECT TO SPECIAL CONSUMPTION TAX...
Law amending and supplementing a number of articles of the law on customs
LAW AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE LAW ON CUSTOMS On 23...
Draft decree amending and supplementing decree no. 26/2023/ND-CP on the export tariff and preferential import tariff
DRAFT DECREE AMENDING AND SUPPLEMENTING DECREE NO. 26/2023/ND-CP ON THE EXPORT TARIFF AND PREFERENTIAL IMPORT...
Decree 283/2026/ND-CP on sanctioning of administrative violations in labour and insurance
DECREE 283/2026/ND-CP ON SANCTIONING OF ADMINISTRATIVE VIOLATIONS IN LABOUR AND INSURANCE On 15 July 2026,...
Official letter no. 5299/ CT-NVT on accelerating the tax identification number clean-up campaign – removing bottlenecks in business operations
OFFICIAL LETTER NO. 5299/CT-NVT ON ACCELERATING THE TAX IDENTIFICATION NUMBER CLEAN-UP CAMPAIGN – REMOVING BOTTLENECKS...
Official letter 6297/ CT-QLTT of the department of taxation addressing issues on the k coefficient in the use of e-invoices
OFFICIAL LETTER 6297/CT-QLTT OF THE DEPARTMENT OF TAXATION ADDRESSING ISSUES ON THE K COEFFICIENT IN...
Update on the latest guidance on exchange rates for invoicing
UPDATE ON THE LATEST GUIDANCE ON EXCHANGE RATES FOR INVOICING: OFFICIAL LETTER 6810/CT-QLNT OF THE...
INTERNSHIP RECRUITMENT 2026 – 2027
INTERNSHIP RECRUITMENT 2026 – 2027 Parker Russell Vietnam Company Limited (Parker Russell Vietnam) was established...
Official letters guiding the withholding of personal income tax (“PIT”) on payments made after termination of the labour contract
OFFICIAL LETTERS GUIDING THE WITHHOLDING OF PERSONAL INCOME TAX (“PIT”) ON PAYMENTS MADE AFTER TERMINATION...
Change in the method of paying trade union funds in Ho Chi Minh city (“HCMC”) from 01 september 2026
CHANGE IN THE METHOD OF PAYING TRADE UNION FUNDS IN HO CHI MINH CITY (“HCMC”)...
Draft circular replacing circular 48/2019 on the making of provisions at enterprises
DRAFT CIRCULAR REPLACING CIRCULAR 48/2019 ON THE MAKING OF PROVISIONS AT ENTERPRISES The Ministry of...
Circular 118/2026/TT-BTC guiding the eligible entities, scope and modalities for application of international accounting standards in Vietnam
CIRCULAR 118/2026/TT-BTC GUIDING THE ELIGIBLE ENTITIES, SCOPE AND MODALITIES FOR APPLICATION OF INTERNATIONAL ACCOUNTING STANDARDS...
Circular 121/2026/TT-BTC amending the forms for enterprise and business household registration
CIRCULAR 121/2026/TT-BTC AMENDING THE FORMS FOR ENTERPRISE AND BUSINESS HOUSEHOLD REGISTRATION On 21 August 2026,...
RESOLUTION ON A 30% REDUCTION OF INCOME TAX FOR BUSINESS INDIVIDUALS AND ENTERPRISES FOR TAX PERIODS 2026-2027
RESOLUTION ON A 30% REDUCTION OF INCOME TAX FOR BUSINESS INDIVIDUALS AND ENTERPRISES FOR TAX...
PARKER RUSSELL ASIA-PACIFIC ANNUAL REGIONAL FORUM 2026
PARKER RUSSELL ASIA-PACIFIC ANNUAL REGIONAL FORUM 2026 Parker Russell Vietnam was honoured to host the...
Decree 254/2026/NĐ-CP on electronic invoices and electronic documents and circular no. 91/2026/TT-BTC guiding the implementation of a number of contents of the law on tax administration and decree 254/2026/NĐ-CP
DECREE 254/2026/NĐ-CP ON ELECTRONIC INVOICES AND ELECTRONIC DOCUMENTS AND CIRCULAR NO. 91/2026/TT-BTC GUIDING THE IMPLEMENTATION...
Circular 90/2026/TT-BTC on tax registration
CIRCULAR 90/2026/TT-BTC ON TAX REGISTRATION On 30 June 2026, the Ministry of Finance issued Circular...
Decree 245/2026/ND-CP on the extension of deadlines for tax and land rent payment in 2026
DECREE 245/2026/NĐ-CP ON THE EXTENSION OF DEADLINES FOR TAX AND LAND RENT PAYMENT IN 2026...
Decree 291/2026/NĐ-CP amending and supplementing the regulations on administrative penalties for tax and invoice violations
DECREE 291/2026/NĐ-CP AMENDING AND SUPPLEMENTING THE REGULATIONS ON ADMINISTRATIVE PENALTIES FOR TAX AND INVOICE VIOLATIONS...
Decree 255/2026/ND-CP on tax administration for related-party transactions of enterprises having related-party relationships
DECREE 255/2026/NĐ-CP ON TAX ADMINISTRATION FOR RELATED-PARTY TRANSACTIONS OF ENTERPRISES HAVING RELATED-PARTY RELATIONSHIPS On 30...
Decree 253/2026/NĐ-CP and circular 87/2026/TT-BTC – enhancing the personal income tax policy
DECREE 253/2026/NĐ-CP AND CIRCULAR 87/2026/TT-BTC – ENHANCING THE PERSONAL INCOME TAX POLICY On 30 June...
Decree 252/2026/ NĐ-CP and circular 89/2026/TT-BTC – a new legal framework for tax administration
DECREE 252/2026/NĐ-CP AND CIRCULAR 89/2026/TT-BTC – A NEW LEGAL FRAMEWORK FOR TAX ADMINISTRATION On 30...
Official letter No. 2965/CT-CS guiding the value added tax policy on software products and software services
OFFICIAL LETTER NO. 2965/CT-CS GUIDING THE VALUE ADDED TAX POLICY ON SOFTWARE PRODUCTS AND SOFTWARE...
Official letter No. 3470/CT-CS guiding the value added tax refund work
OFFICIAL LETTER NO. 3470/CT-CS GUIDING THE VALUE ADDED TAX REFUND WORK On May 28, 2026,...
Official letter no. 3078/CT-NVT on biometric verification of legal representatives registering/changing registration information for the use of e-invoices
OFFICIAL LETTER NO. 3078/CT-NVT ON BIOMETRIC VERIFICATION OF LEGAL REPRESENTATIVES REGISTERING/CHANGING REGISTRATION INFORMATION FOR THE...
Circular No. 58/2026/TT-BTC on accounting regime for micro-enterprises
CIRCULAR NO. 58/2026/TT-BTC ON ACCOUNTING REGIME FOR MICRO-ENTERPRISES On June 25, 2026, the Ministry of...
