admin – Q.P.T TAX AGENT

25/08/2026 · admin · 5 phút đọc

END-OF-PERIOD FOREIGN EXCHANGE DIFFERENCES: WHAT SHOULD ACCOUNTANTS NOTE UNDER CIRCULAR 99?

Guidance on Year-End Foreign Exchange Rate Differences Assessment under Circular 99? Accounting for Year-End Foreign Exchange Rate Differences? The principles for applying exchange rates when revaluing monetary items denominated in foreign currencies at the end of an accounting period are prescribed under Account 413, Part B, Appendix II of Circular No. 99/2025/TT-BTC, specifically as follows: […]

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24/08/2026 · admin · 5 phút đọc

E-INVOICES ON E-COMMERCE PLATFORMS – WHAT SHOULD YOU NOTE FROM JULY 1, 2026?

Invoice Issuance Timing for E-Commerce Services under Decree No. 254/2026/ND-CP Pursuant to Article 9 of Decree No. 254/2026/ND-CP, the time for issuing invoices for e-commerce services is determined based on the nature and method of service provision, specifically as follows: 1. E-Commerce Services Requiring Data Reconciliation For services provided in large volumes, on a regular […]

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21/08/2026 · admin · 7 phút đọc

TANGIBLE FIXED ASSETS – HOW TO PROPERLY ACCOUNT FOR ACCOUNT 211?

Which Account Is Used for Tangible Fixed Assets? Tangible fixed assets are accounted for under Account 211 – Tangible Fixed Assets. Under Circular No. 99/2025/TT-BTC, Account 211 is used to reflect the existing value and increases/decreases of all tangible fixed assets based on their original cost. Tangible fixed assets are physical assets held by an […]

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21/08/2026 · admin · 5 phút đọc

2026 VAT TAX UPDATE – WHAT’S NEW ABOUT INDICATORS [37] AND [38] ON VAT RETURN FORM 01/GTGT?

Cases Where No Supplementary Tax Return Is Required Under Circular 89/2026/TT-BTC According to Form No. 01/GTGT, Appendix I issued together with Circular 89/2026/TT-BTC, from July 1, 2026, there are 5 cases where taxpayers are not required to file a supplementary tax return. Instead, adjustments are made directly on the tax return for the relevant tax […]

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20/08/2026 · admin · 5 phút đọc

2026 UPDATE: Which Allowances Are Exempt from PIT and Not Subject to Social Insurance Contributions?

2026 UPDATE: Which Allowances Are Exempt from PIT and Not Subject to Social Insurance Contributions? According to current regulations, certain allowances, benefits, and types of income of employees are not subject to Personal Income Tax (PIT). Specifically: Items Not Subject to PIT from Salaries and Wages Pursuant to Point c, Clause 2, Article 3 and […]

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19/08/2026 · admin · 10 phút đọc

Circular No. 117/2026/TT-BTC: Exemption and Reduction of Certain Fees and Charges to Implement Resolution No. 66.22/2026/NQ-CP

Circular No. 117/2026/TT-BTC: Exemption and Reduction of Certain Fees and Charges to Implement Resolution No. 66.22/2026/NQ-CP On August 14, 2026, the Ministry of Finance issued Circular No. 117/2026/TT-BTC providing for the exemption and reduction of certain fees and charges to implement Resolution No. 66.22/2026/NQ-CP on the development of digital citizens. Applicable Period and Eligible Persons […]

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17/08/2026 · admin · 7 phút đọc

When Should You Submit Documents Proving Dependents for Family Circumstance Deductions in 2026?

When Should You Submit Documents Proving Dependents for Family Circumstance Deductions in 2026? Pursuant to Point a, Clause 2, Article 48 of Decree No. 253/2026/ND-CP, the family circumstance-based deduction for dependents shall be made according to the principle that taxpayers must register for tax and register their dependents in accordance with regulations. Accordingly, taxpayers must […]

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14/08/2026 · admin · 5 phút đọc

DEPENDENTS IN 2026 – UPDATED REGULATIONS ON ELIGIBILITY, INCOME THRESHOLDS, AND DOCUMENTATION FOR FAMILY DEDUCTIONS

What is a dependent? A dependent is an individual whom the taxpayer has a direct responsibility to support. Registering dependents serves as the basis for the taxpayer to enjoy family deductions when determining taxable income for Personal Income Tax (PIT) purposes. According to Clause 1, Article 10 of the Law on Personal Income Tax 2025, […]

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13/08/2026 · admin · 10 phút đọc

How to Declare Registration Fee from July 1, 2026 under Circular 89: Key Requirements for Registration Fee Declaration and Exemption Documents

How to Declare Registration Fee from July 1, 2026 under Circular 89/2026/TT-BTC? Pursuant to Clause 2, Article 26 of Circular 89/2026/TT-BTC, the declaration of registration fee (stamp duty) from July 1, 2026 is carried out as follows: For assets subject to registration of ownership or use rights: The taxpayer must submit the registration fee declaration […]

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12/08/2026 · admin · 5 phút đọc

Can Taxpayers Eligible for Quarterly VAT Filing File Monthly from July 1, 2026?

Can Taxpayers Eligible for Quarterly VAT Filing File Monthly from July 1, 2026? Taxpayers who meet the criteria for quarterly tax filing may choose to file tax returns monthly or quarterly, consistently for the entire calendar year. Specifically, under Point b.2, Point b, Clause 1, Article 19 of Circular No. 89/2026/TT-BTC, the regulations on VAT […]

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