📢TAX DEPARTMENT RESPONDS ON THE 0% VAT RATE FOR ON-THE-SPOT IMPORT/EXPORT GOODS

📢 TAX DEPARTMENT RESPONDS ON THE 0% VAT RATE FOR ON-THE-SPOT IMPORT/EXPORT GOODS 📅 On 1 July 2026, The Tax Department issued Official Letter No. 4425/CT-CS in response to the Korean Chamber of Commerce in Vietnam (KOCHAM) regarding VAT treatment for on-the-spot import/export activities. 🔎 Below are the key points enterprises should note: 1️⃣ Conditions [...] [...]

📢 DECREE NO. 255/2026/NĐ-CP: KEY UPDATES ON RELATED-PARTY TRANSACTIONS THAT ENTERPRISES SHOULD NOTE

📢 DECREE NO. 255/2026/NĐ-CP: KEY UPDATES ON RELATED-PARTY TRANSACTIONS THAT ENTERPRISES SHOULD NOTE 📅 On 30 June 2026, The Government issued Decree No. 255/2026/NĐ-CP on tax administration for related-party transactions of enterprises with related-party relationships. The Decree takes effect from 1 July 2026 and applies from the 2026 Corporate Income Tax (CIT) period. Decree No. [...] [...]

📢 OFFICIAL FROM 1 JULY 2026: 10 KEY CHANGES TO PERSONAL INCOME TAX

📢 OFFICIAL FROM 1 JULY 2026: 10 KEY CHANGES TO PERSONAL INCOME TAX On 30 June 2026, the Government officially issued Decree No. 253/2026/NĐ-CP, providing detailed guidance on certain aspects of Personal Income Tax (PIT), with a series of significant changes to PIT policy after more than 13 years of applying Decree No. 65/2013/ND-CP. The [...] [...]

🚨 FROM 1 JULY 2026: OUTSTANDING TAX LIABILITIES MAY RESTRICT EXIT FROM VIETNAM

🚨 FROM 1 JULY 2026: OUTSTANDING TAX DEBTS MAY RESTRICT EXIT FROM VIETNAM IMPORTANT NOTICE FOR BUSINESSES & INDIVIDUALS The Government has issued Decree No. 252/2026/ND-CP, providing detailed guidance on the implementation of the Law on Tax Administration and specifying five cases in which individuals may be subject to temporary exit suspension due to outstanding [...] [...]

⚠️ FROM JULY 1, 2026: BUSINESSES WILL HAVE ONLY FIVE YEARS TO VOLUNTARILY FILE SUPPLEMENTARY TAX RETURNS

⚠️ FROM JULY 1, 2026: BUSINESSES WILL HAVE ONLY FIVE YEARS TO VOLUNTARILY FILE SUPPLEMENTARY TAX RETURNS 💭 Many businesses still assume: “If an error is discovered several years later, we can simply file a supplementary tax return.” ⏳ From July 1, 2026, this approach needs to change. 📚 Under he 2025 Law on Tax [...] [...]

📢 OFFICIAL: EXTENSION OF TAX PAYMENT DEADLINES IN 2026 UNDER DECREE NO.245/2026/NĐ-CP

📢 OFFICIAL: EXTENSION OF TAX PAYMENT DEADLINES IN 2026 UNDER DECREE NO.245/2026/NĐ-CP According to information published by the Tax Department, the Government has issued Decree No.245/2026/NĐ-CP on the extension of payment deadlines for certain taxes and land rent arising in 2026. 📌Eligible enterprises, household businesses, and individual business operators should take note of the following [...] [...]

🚨 ARE ENTERPRISES EXPOSED TO POTENTIAL RISKS FROM MANAGING MULTIPLE ACCOUNTING DATA SYSTEMS?

🚨 ARE ENTERPRISES EXPOSED TO POTENTIAL RISKS FROM MANAGING MULTIPLE ACCOUNTING DATA SYSTEMS? 📖 Legal basis and reference sources • Official letter No.2335/TCS13-NVDTPC dated 8 June 2026, issued by Local Tax Authority No. 13 of Thanh Hoa Province, regarding measures to enhance compliance with accounting and tax laws and prevent the maintenance of maintaining two [...] [...]

📌 6 COMMON MISUNDERSTANDINGS AMONG ENTERPRISES REGARDING MANDATORY SOCIAL INSURANCE OBLIGATIONS

📌 6 COMMON MISUNDERSTANDINGS AMONG ENTERPRISES REGARDING MANDATORY SOCIAL INSURANCE OBLIGATIONS Are enterprises required to pay mandatory social insurance contributions when entering into contracts with individuals? The answer does not depend on the title of the contract, but rather on the substance of the relationship between the parties and how the contract is actually performed [...] [...]

🚨 WHAT MICRO-ENTERPRISES NEED TO KNOW: DEFINITION CRITERIA & NEW ACCOUNTING RULES EFFECTIVE FROM JULY 1, 2026

Micro-enterprises 2026 | MBA Audit 🚨 WHAT MICRO-ENTERPRISES NEED TO KNOW: DEFINITION CRITERIA & NEW ACCOUNTING CIRCULAR APPLICABLE FROM JULY 1, 2026 The year 2026 marks several important changes for micro-enterprises, especially regarding the accounting regime under Circular No. 58/2026/TT-BTC. Enterprises should review their accounting practices and compliance requirements as soon as possible to avoid [...] [...]

📌 23 ALLOWANCES: WHICH ARE SUBJECT TO SOCIAL INSURANCE CONTRIBUTIONS? WHICH ARE PIT-EXEMPT?

23 Taxable Allowances for Personal Income Tax and Social Insurance Contributions in 2026 TAX & SOCIAL INSURANCE UPDATE 2026 📌 LIST OF 23 ALLOWANCES: WHICH ITEMS ARE SUBJECT TO PERSONAL INCOME TAX? WHICH ITEMS ARE SUBJECT TO SOCIAL INSURANCE CONTRIBUTIONS IN 2026? A practical summary to help enterprises properly review their salary and allowance structures, [...] [...]