Category Archives: News

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...

AUDIT SENIOR RECRUITMENT 2025

What We Hire Audit Senior What We Can Offer Competitive salary Dynamic working environment Excellent...

AUDIT ASSOCIATE RECRUITMENT 2025

What We Hire Audit Associate Job Description To assist the team with the planning and...

Decree No. 219/2025/ND-CP on foreign workers working in vietnam

DECREE NO. 219/2025/NĐ-CP ON FOREIGN WORKERS WORKING IN VIETNAM On August 7, 2025, the Government...

Official Letter No. 20361/CHQ-NVTHQ: Guidelines on software export procedures issued by the general department of customs

OFFICIAL LETTER NO. 20361/CHQ-NVTHQ: GUIDELINES ON SOFTWARE EXPORT PROCEDURES ISSUED BY THE GENERAL DEPARTMENT OF...

Official Letter No. 3332/CT-CS of 2025 – tax declaration for activities related to the transfer of leasehold land use rights

OFFICIAL LETTER NO. 3332/CT-CS OF 2025 – TAX DECLARATION FOR ACTIVITIES RELATED TO THE TRANSFER...

Decree no. 236/2025/NĐ-CP guiding the implementation of resolution no. 107/2023/QH15 on the application of supplementary corporate income tax under the global anti-base erosion rules.

DECREE NO. 236/2025/NĐ-CP GUIDING THE IMPLEMENTATION OF RESOLUTION NO. 107/2023/QH15 ON THE APPLICATION OF SUPPLEMENTARY...

INTERNSHIP RECRUITMENT 2025 – 2026

INTERNSHIP RECRUITMENT 2025 – 2026 Parker Russell Vietnam Company Limited (Parker Russell Vietnam) was established...

Official dispatch No. 2824/ CT-CS on dependent registration after changing workplace

OFFICIAL DISPATCH NO. 2824/CT-CS ON DEPENDENT REGISTRATION AFTER CHANGING WORKPLACE The Tax Department has issued...

Tax department guidance on invoice addresses after administrative boundary changes under official dispatch no. 2376/ CT-NVT

TAX DEPARTMENT GUIDANCE ON INVOICE ADDRESSES AFTER ADMINISTRATIVE BOUNDARY CHANGES UNDER OFFICIAL DISPATCH NO. 2376/CT-NVT...

Draft decree on adjusting regional minimum wage and maximum unemployment benefit calculation from January 1, 2026

DRAFT DECREE ON ADJUSTING REGIONAL MINIMUM WAGE AND MAXIMUM UNEMPLOYMENT BENEFIT CALCULATION FROM JANUARY 1,...

Union membership fee reduced from 1% to 0.5% starting july 1, 2025

UNION MEMBERSHIP FEE REDUCED FROM 1% TO 0.5% STARTING JULY 1, 2025 On July 29,...

Updated regulation on meal allowances in 2025

UPDATED REGULATION ON MEAL ALLOWANCES IN 2025 Current regulation on meal allowances The maximum amount...

Decree 117/2025/ ND-CP stipulating tax administration for business activities on e-commerce platforms and digital platforms by households and individuals

DECREE 117/2025/ND-CP STIPULATING TAX ADMINISTRATION FOR BUSINESS ACTIVITIES ON E-COMMERCE PLATFORMS AND DIGITAL PLATFORMS BY...

Method of calculating corporate income tax payable by foreign enterprises in specific cases under the draft decree guiding the 2025 corporate income tax law

METHOD OF CALCULATING CORPORATE INCOME TAX PAYABLE BY FOREIGN ENTERPRISES IN SPECIFIC CASES UNDER THE...