NEWSLETTER SEPTEMBER 2026
Resolution No. 43/2026/QH16 dated 24 August 2026 of the National Assembly on Corporate Income Tax Reduction Reduction rate: A 30% reduction of the corporate income tax payable. Eligible entities: Enterprises and organizations established in accordance with Vietnamese law. Eligibility conditions: Annual revenue for each of the years 2026 and 2027 must not exceed VND 10 billion. Exclusions: The tax reduction shall not apply to enterprises established as a result of a division or separation of an existing enterprise after 24 August 2026, where the aggregate annual revenue of the enterprises resulting from such division or separation exceeds VND 10 billion....





