Monthly newsletter in October 2021
Updating legal documents on accounting, tax, labor, and other related fields for customers in October 2021
Legal updates
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Company Incorporation Services in Vietnam
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Official Letter No. 218/CST-TN dated 27 January 2026 issued by MOF provides guidance on non-cash payment documents for salary and wage payments.
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
Official Letter No. 64/TB-BHXH dated January 7, 2026, issued by HCM City Social Insurance, regarding the increase in the regional minimum wage effective from January 1, 2026
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.
Monthly newsletter in December 2025
VINA BOOKKEEPING would like to send readers the MONTHLY NEWSLETTER IN DECEMBER 2025 (VIETNAMESE AND ENGLISH) Details of attachments are here
Monthly newsletter from Oct to Nov 2025
VINA BOOKKEEPING would like to send readers the MONTHLY NEWSLETTER IN FROM OCT TO NOV 2025 (VIETNAMESE AND ENGLISH) Details of attachments are here
Salaries of VND 5 million or more must be paid via non-cash methods.
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
Official Letter No. 2759/CST-GTGT dated 26 December 2025 to enterprises’ foreign currency selling activities
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:
Law No. 149/2025/QH15 amending and supplementing a number of articles of the VAT Law
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 guidance on the implementation of the Law on Corporate Income Tax
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
