⚠️ 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, [...] [...]

OFFICIAL UPDATE: Monthly Personal Income Tax (PIT) filing has been discontinued effective May 8, 2026

OFFICIALLY: Monthly personal income tax declarations have been discontinued since May 8, 2026 🚨 TAX UPDATE 2026 OFFICIAL ANNOUNCEMENT: MONTHLY PERSONAL INCOME TAX FILING HAS BEEN DISCONTINUED From May 8, 2026, the electronic tax system has switched to QUARTERLY Personal Income Tax (PIT) filing. 📌 Key information According to the Decision No.1109/QĐ-BTC dated May 8, [...] [...]

🚨 HOT UPDATE – DECREE NO. 144/2026/NĐ-CP ON VAT

Updated Decree No. 144/2026/NĐ-CP 🚨 HOT UPDATE – DECREE NO. 144/2026/NĐ-CP ON VAT The Government has recently issued Decree No. 144/2026/NĐ-CP (effective from June 20, 2026), introducing several notable changes that directly affect tax deduction – revenue recognition – items not subject to tax. 👉 Accountants should pay close attention to the following key updates: [...] [...]

🚨 Decree No.141/2026/NĐ-CP: Key Additions and Important Changes

🚨 Decree No.141/2026/NĐ-CP: Key Additions and Important Changes Decree No.141/2026/NĐ-CP introduces a number of entirely new regulations. It not only amends Decree No. 68/2026/NĐ-CP, but also expands the scope of application, directly affecting enterprises, household businesses, and individual business owners. 🔴 New Additions 1. Corporate Income Tax Exemption for Enterprises with Revenue ≤ 1 billion [...] [...]

👉 VAT REFUND CONDITIONS FOR EXPORTS – DON’T GET IT WRONG!

🚨 [NEW UPDATE] OFFICIAL DISPATCH NO.2268/CT-CS (10 April 2026) 👉 VAT REFUND CONDITIONS FOR EXPORTS – DON’T GET IT WRONG! The Tax Authority has recently issued important guidance on VAT refunds for exported goods in 2026. This is a key update that exporting enterprises, especially trading and manufacturing companies, should review promptly to avoid misunderstandings [...] [...]