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 No. 850/DAN-QLDN2 issued by the Da Nang Tax Department provides guidance that the subsidiary is not eligible to apply the 15% and 17% tax rates.
Thông tư số 20/2026/TT-BTC quy định chi tiết một số điều của Luật Thuế thu nhập doanh nghiệp và Nghị định số 320/2025/NĐ-CP ngày 15/12/2025 của Chính phủ
Official Letter No. 218/CST-TN dated 27 January 2026 issued by the Department of Tax Policy Management and Supervision, Fees and Charges – Ministry of Finance According to the Official Letter, the Department of Tax Policy Management and Supervision, Fees and Charges provides guidance that for salary and wage payments of VND 5 million or more
The Circular provides detailed instructions on accounting vouchers, accounting accounts, bookkeeping, preparation, and presentation of financial statements for enterprises. The determination of a company’s tax obligations to the State Budget shall comply with the provisions of tax law. This Circular applies to all enterprises across various sectors and economic components. Credit institutions and branches of foreign banks shall implement the accounting regime or relevant legal documents on accounting in accordance with the guidance of the State Bank of Vietnam.
VINA BOOKKEEPING would like to send readers the MONTHLY NEWSLETTER IN DECEMBER 2025 (VIETNAMESE AND ENGLISH) Details of attachments are here
VINA BOOKKEEPING would like to send readers the MONTHLY NEWSLETTER IN FROM OCT TO NOV 2025 (VIETNAMESE AND ENGLISH) Details of attachments are here
Official Letter No. 01/TCS14-QLDN1 dated 05 January 2026 issued by Tax Sub-department 14 of Ho Chi Minh City guidance that where a company pays salaries of VND 5 million or more
In the case of manufacturing, trading, or service enterprises in the ordinary course of business (i.e. entities that are not credit institutions or licensed foreign-exchange trading agents) which earn foreign-currency revenue from overseas sources (such as export of goods, provision of services, or receipt of payments in foreign currency) and subsequently sell (convert) such foreign currency into Vietnamese Dong through commercial banks:
Amended VAT Law 2025: Abolition of the condition linking VAT refunds to the seller’s declaration and tax payment; increase of the VAT exemption revenue threshold for household businesses to VND 500 million per year
Decree No. 320/2025/ND-CP dated December 15, 2025 of the Government detailing a number of articles and organizational measures, and providing guidance on the implementation of the Law on Corporate Income Tax
Official letter 1539/VLO-QLDN3 dated December 02nd, 2025 Guidance on tax policy when the company borrows at free interest rate from shareholders According to this Official Letter dated December 02nd, 2025, Vinh Long Tax Department guided in case the Company borrows money from shareholders without interest to mortgage assets at the bank, then: 1/ If a
