Official Letter No. 5389/TNI-QLDN1 Guidance on Personal Income Tax (“PIT”) and Corporate Income Tax (“CIT”) Treatment of Overtime salary Payments
The Employment Department based its guidance on the provisions under Points a and b, Clause 1, Article 2 of Decree No. 152/2020/NĐ-CP dated December 30, 2020 of the Government, which regulates foreign workers working in Vietnam and the recruitment and management of Vietnamese workers working for foreign organizations and individuals in Vietnam:
Official Letter No. 2169/TPHCM-QLDN3 issued by the Ho Chi Minh City Tax Department responds that the FDI enterprise is not eligible for tax exemption.
Official letter 7077/NBI-QLDN3 dated May 26th, 2026 on exemption from personal income tax for night work pay
Detailed Guide on Corporate Income Tax (CIT) Incentives for Software Production Activities of FDI / Foreign Enterprises Vietnam has emerged as a promising destination, drawing robust investment flows into the information technology sector. The Government of Vietnam has enacted various preferential policies, particularly software production incentive programs, to assist FDI enterprises and foreign companies in
DECREE NO. 105/2026/ND-CP ON TRADE UNION FEES
[UPDATE] CIRCULAR 08/2026/TT-BNV: NEW GUIDELINES ON E-LABOR CONTRACTS IN VIETNAM On May 15, 2026, the Ministry of Home Affairs officially issued Circular 08/2026/TT-BNV, guiding the implementation of Decree 337/2025/ND-CP. This Circular establishes a rigorous legal framework for the digitalization of labor relations, directly impacting the HR operations of all enterprises in Vietnam. Vina Bookkeeping (VBK)
DONG NAI GUIDES THE IMPLEMENTATION OF A NUMBER OF PERIODIC REPORTS ON THE FIELD OF INVESTMENT
DONG NAI GUIDES THE IMPLEMENTATION OF A NUMBER OF PERIODIC REPORTS ON THE FIELD OF INVESTMENT
Official Letter No. 7738/SNV-VLATLĐ provides guidance on on the submission of the labor utilization report for the first six months of 2026 by June 05, 2026
VINA BOOKKEEPING would like to send readers the MONTHLY NEWSLETTER IN APRIL 2026 (VIETNAMESE AND ENGLISH) Details of attachments are here
VINA BOOKKEEPING would like to send readers the MONTHLY NEWSLETTER IN MARCH 2026 (VIETNAMESE AND ENGLISH) Details of attachments are here
