Legal updates

Decree No. 144/2026/ND-CP on amendments and supplements to several articles relating to Value Added Tax (VAT)

Official letter 2708/CT-CS- Guidance from the Tax Department on Tax Declaration for Representative Offices of Foreign Traders

Official letter 3962/TNI-QLDN1 guidelines PIT policy on night work pay, overtime pay, and pay for unused annual leave days according to regulations

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