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According to this Official Letter, the Tax Department responds to inquiries from the Bac Ninh Tax Department and the Khanh Hoa Tax Department regarding the deductibility of input VAT on purchase invoices valued at VND 5 million or more that are paid later than the schedule specified in the contract or contract addendum. The guidance is as follows

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.

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.

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.

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.

On October 17, 2025, the Standing Committee of the National Assembly approved a Resolution on the adjustment of the family circumstance-based deductions applicable to personal income tax (PIT). Accordingly, the new deduction levels are adjusted as follows:

2. With respect to other regimes and benefits specified separately in the labor contract in accordance with Clause 5, Article 3 of Circular No. 10/2020/TT-BLDTBXH dated November 12, 2020 of the Minister of Labor, Invalids and Social Affairs (now the Ministry of Home Affairs)¹, these are not considered as salary used as the basis for calculating compulsory social insurance contributions under clause 1 above.

With the aim of facilitating agencies, organizations, and enterprises in recruiting foreign workers with high professional qualifications and experience, thereby contributing to promoting investment cooperation as well as the development of science, technology, and innovation, on August 7, 2025, the Government issued Decree No. 219/2025/NĐ-CP (“Decree 219”) on foreign workers working in Vietnam.

On August 18, 2025, the Ho Chi Minh City Department of Home Affairs issued Official Letter No. 2677/SNV-VLATLD to provide information and guidance on organizing overtime work from over 200 hours to 300 hours per year, specifically as follows: