🔍 ALL OVERTIME PAY WILL BE TAX-FREE FROM 2026 – RIGHT OR WRONG?

🔍 ALL OVERTIME PAY WILL BE TAX-FREE FROM 2026 – RIGHT OR WRONG? This is a question that many enterprises and employees are concerned about when Law on Personal Income Tax 2025 officially issued. 👉 The answer is: RIGHT, but we still need to understand the true nature of the law. ✅ 1. From January [...] [...]

NEW REGULATIONS ON ACCOUNTING, TAXES, AND SOCIAL INSURANCE EFFECTIVE FROM JANUARY 1, 2026

New regulations on accounting, taxes, and social insurance effective from January 1, 2026. Practical checklist for accounting of enterprises and household businesses in 2026 A. ACCOUNTING (Enterprise) 1. New enterprise accounting system – Effective from January 1, 2026 Circular 99/2025/TT-BTC available from January 1, 2026 and applied to fiscal year beginning on or after this [...] [...]

📢 OFFICIAL ISSUANCE OF DECREE No. 337/2025/NĐ-CP

Official issuance of Decree No.337/2025/NĐ-CP – Electronic Labor Contracts 📢 OFFICIAL ISSUANCE OF DECREE No.337/2025/NĐ-CP Regulations on Electronic Labor Contracts Issued: December 24th,2025 • Effective date: January 01, 2026 • Fully operational: no later than July 1, 2026 👉 A mandatory digital transformation requirement in labor management – human resources – national data governance. 🔎 [...] [...]

📌 NEW PIT BRACKETS FROM 2026: FEWER BRACKETS – BUT NO REDUCTION IN ACCOUNTING RESPONSIBILITIES

📌 New personal income tax brackets from 2026: Fewer brackets – but no reduction in accounting responsibilities Wrong Excel formula = Wrong tax = Tax finalization risk. Tax bracket Taxable income per year (VND million) Taxable income per month ( VND million) Tax rate (%) 1 Up to 120 Up to 10 5 2 Over [...] [...]

📦 “THE MOVEMENT OF GOODS” 🎯 IN TAX EXAMINATION AND INSPECTION

The movement of goods in tax examination and inspection Legal, accounting, and practical risk perspectives 1. Definition of the “movement of goods” in tax examination In tax examination and inspection activities, the concept of “movement of goods” is increasingly applied by the tax authorities, especially in VAT refund applications. This concept refers to the entire [...] [...]

KEY POINTS OF DECREE 320/2025/NĐ-CP

Key points of Decree 320/2025/NĐ-CP Decree 320/2025/NĐ-CP provides detailed regulations and organizational measures, guiding the implementation of the Corporate Income Tax Law, applicable to tax periods from 2025 onwards (Some provisions are effective from December 15th, 2025). 1. Taxable income – Exchange rate differences Decree 320 clarifies that exchange rate differences arising from the year-end [...] [...]

🎉🧧 TET HOLIDAY ANNOUNCEMENT 🧧🎉

🎉🧧 TET HOLIDAY ANNOUNCEMENT 🧧🎉 📅 New Year’s Day: Holiday from January 1, 2026 to January 4, 2026 (in accordance with Official Dispatch No.12729/VPCP-KGVX dated December 25th, 2025) 🧨 Lunar New Year: Holiday from February 14, 2026 to February 24, 2026 (through the 8th day of the Lunar New Year) 💼 Office reopening: February 25, [...] [...]

📢CORPORATE INCOME TAX 2025 – A NEW DECREE HAS BEEN ISSUED

📢 CORPORATE INCOME TAX 2025 – A NEW DECREE HAS BEEN ISSUED Decree No. 320/2025/NĐ-CP provides new regulations on Corporate Income Tax (CIT) applicable from 2025. ⏰ Effective from: December 15, 2025 🔁 Officially replaces a series of previous Decrees ⛔ Decree 218/2013/NĐ-CP – Corporate Income Tax (effective from 2014) ⛔ Decree 12/2015/NĐ-CP – Amendments [...] [...]

📢 Dependent Accounting Representative Office – How to Declare Taxes Correctly?

📢 Dependent Accounting Representative Office – How to Declare Taxes Correctly? The Hung Yen Province Tax Department has issued specific guidance under Official Dispatch No. 4946/HYE-QLDN2 dated December 1, 2025 regarding tax declaration for Dependent Accounting Representative Offices. 💡 Enterprise’s Situation Head office: Hung Yen Representative office established in Hanoi Dependent Accounting Representative Office does [...] [...]

📢 Borrowing from Shareholders at 0% Interest Rate – Beware of the Risk of Tax Assessment

📢 Borrowing from Shareholders at 0% Interest Rate – Beware of the Risk of Tax Assessment The Vinh Long Provincial Tax Department has already provided specific guidance on this matter in Official dispatch no. 1539/VLO-QLDN3 dated December 02, 2025 ,regarding the paying interest on loans to shareholders [...]