Decree No. 252/2026/ND-CP, providing detailed regulations and implementation guidance for certain provisions of the Law on Tax Administration No. 108/2025/QH15
Decree 254/2026/ND-CP guiding the detailed regulations on Electronic invoices, documents
Decree No. 161/2026/ND-CP on the new statutory base salary, effective from 01 July 2026
Official Letter 4021/CT-NVT dated June 16, 2026 of the Tax Department on declaring PIT declarations from salaries and wages according to Resolution No. 66.16/2026/NQ-CP
Guidance on the reporting of occupational accidents for the first half of 2026, with the following key contents
Official Letter 4021/CT-NVT dated June 16, 2026 of the Tax Department on declaring PIT declarations from salaries and wages according to Resolution No. 66.16/2026/NQ-CP
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
DECREE NO. 105/2026/ND-CP ON TRADE UNION FEES
DONG NAI GUIDES THE IMPLEMENTATION OF A NUMBER OF PERIODIC REPORTS ON THE FIELD OF INVESTMENT
