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Newsletter

NEWSLETTER AUGUST 2026

2026-10-01
Newsletter

Decree No. 252/2026/ND-CP of the Government dated 30 June 2026, detailing the implementation of the 2025 Law on Tax Administration; Circular No. 89/2026/TT-BTC guiding the Law on Tax Administration and Decree No. 252/2026/ND-CP. Below is a summary of some of the key new provisions of these regulations: Changes to the deadline for submission of tax declaration dossiers for certain types of taxes (Pursuant to Article 10 of this Decree) For taxes declared per occurrence, the deadline for submitting the tax declaration dossier shall be the 10th day from the day following the day on which tax is incurred, Previously, under the 2019 Law...

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NEWSLETTER JULY 2026

2026-08-28
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Decree No. 252/2026/ND-CP of the Government dated 30 June 2026, detailing the implementation of the 2025 Law on Tax Administration; Circular No. 89/2026/TT-BTC guiding the Law on Tax Administration and Decree No. 252/2026/ND-CP. Below is a summary of some of the key new provisions of these regulations: Exit Suspension and Tax Debt Enforcement Specific tax debt thresholds for exit suspension: Individuals and household businesses: Tax debt of VND 50 million or more that is overdue for 120 days or more. Representatives of enterprises and cooperatives: Tax debt of VND 500 million or more that is overdue for 120 days or more. Cases where...

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NEWSLETTER JUNE 2026

2026-07-29
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Official Letter No. 4021/CT-NVT dated 16 June 2026, from the Tax Department regarding the declaration of personal income tax returns from salaries and wages according to Resolution No. 66.16/2026/NQ-CP (in response to Tax Departments of provinces and cities; Large Enterprise Tax Sub-department; E-commerce Tax Sub-department) Effective from 15 April 2026 (the effective date of the Resolution), taxpayers will switch from monthly to quarterly filing for Personal Income Tax (PIT) returns on salaries and wages (Forms No. 02/KK-TNCN and 05/KK-TNCN issued together with Circular No. 80/2021/TT-BTC). Accordingly, for taxpayers whose April 2026 monthly tax return has already been received and accepted by the tax authority, the tax authority provides the following guidance: When filing the Q2/2026 quarterly tax return, taxpayers should only aggregate data relating to tax obligations arising in May and June 2026. Tax...

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NEWSLETTER MAY 2026

2026-07-01
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Decree No. 105/2026/ND-CP Guiding the Law on Trade Unions Regarding Trade Union Finance On 31 March 2026, the Government issued Decree No. 105/2026/ND-CP, detailing and providing guidance for the implementation of several provisions of the Law on Trade Unions concerning trade union finance. The Decree officially takes effect on 16 May 2026. Entities Required to Pay Trade Union Funds Article 2 of Decree No. 105/2026/ND-CP specifies that, effective from 16 May 2026, the following entities are required to contribute trade union funds: Enterprises; Public service units that are not fully (100%) funded by the state budget for salary payments; Cooperatives...

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NEWSLETTER APRIL 2026

2026-06-11
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Official Letter No. 319/SLA-NVDTPC dated 19 March 2026, issued by the Son La Provincial Tax Department on the implementation of new tax policies. On 12 March 2026, the Ministry of Finance issued Circular No. 20/2026/TT-BTC providing detailed guidance on a number of articles of the Law on Corporate Income Tax and Decree No. 320/2025/ND-CP. This Circular took effect on the date of issuance and applies to the 2025 tax period. There are several key new provisions introduced under Circular No. 20/2026/TT-BTC as follows: Detailed Regulations on Deductible Expense Documentation Circular No. 20/2026/TT-BTC devotes a substantial section of its content to...

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NEWSLETTER MARCH 2026

2026-04-29
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Official Letter No. 1064/QNG-QLDN1 dated 4 February 2026, issued by the Quang Ngai Provincial Tax Department, providing guidance on the application of exchange rates for exported goods. When export revenue from goods or services arises, the Company shall, based on the guidance for determining the actual transaction exchange rate as prescribed in Appendix II – the Chart of accounts issued together with Circular No. 99/2025/TT-BTC dated 27 October 2025 of the Ministry of Finance, determine the actual transaction exchange rate at the time the export of goods or provision of services occurs. This serves as the basis for determining export...

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NEWSLETTER DECEMBER 2025

2026-01-29
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Some new notable points of the 2025 Personal Income Tax Law, Law No. 109/2025/QH15, passed at the 10th Session of the 15th National Assembly on 10 December 2025 1.1. Regulations on Taxpayers under Article 2 “1. Personal income taxpayers are resident individuals who earn taxable income as prescribed in Article 3 of this Law arising both inside and outside the territory of Vietnam, and non-resident individuals who earn taxable income as prescribed in Article 3 of this Law arising within the territory of Vietnam. A resident individual is a person who meets one of the following conditions: a) Being present...

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NEWSLETTER NOVEMBER 2025

2025-12-31
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Some new points of Decree No. 310/2025/ND-CP issued by the Government on 2 December 2025, amending Decree No. 125/2020 on administrative penalties for tax and invoice violations, effective from 16 January 2026 Expansion of the concept of administrative violations related to taxation Article 1, Decree No. 310/2025/ND-CP expands the scope and further clarifies the concept of administrative violations related to taxation as follows: “1. Administrative tax violations refer to culpable acts committed by organizations and individuals in violation of regulations of the legislation on tax administration, tax legislation, and other revenues payable into the state budget collected by the tax...

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NEWSLETTER OCTOBER 2025

2025-11-26
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Circular 99/2025/TT-BTC of the Ministry of Finance on the accounting regime, effective from 1 January 2026  On 27 October 2025, the Minister of Finance issued Circular No. 99/2025/TT-BTC (“Circular 99”) providing guidance on the corporate accounting regime, replacing Circular No. 200/2014/TT-BTC dated 22 December 2014 of the Ministry of Finance on the corporate accounting regime and its amending and supplementing circulars; as well as Circular No. 195/2012/TT-BTC dated 15 November 2012 providing accounting guidance for project owners. This Circular applies to all enterprises operating in economic sectors in Vietnam, including parent companies, corporations, and dependent units, to ensure compliance with...

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