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28 bài viết
04/11/2026 · admin · 4 phút đọc
The issuance of invoices for revenue that has been declared and tax paid but not yet invoiced before the merger of units is guided by Official Letter No. 7713/TNI-QLDN3 of 2026, as follows: Pursuant to Clause 2, Article 17 of the Law on Tax Administration 2025, which stipulates the fulfillment of tax obligations in cases […]
Đọc thêm21/10/2026 · admin · 3 phút đọc
According to Labor Code No. 45/2019/QH14, female workers who are pregnant and raising young children are entitled to 9 key rights to ensure the protection of their health, employment and legitimate interests, helping them balance work and family life. 1. No night work, overtime or long-distance business trips Applicable to female workers who are pregnant […]
Đọc thêm14/10/2026 · admin · 2 phút đọc
When is an e-invoice required for transferring assets between branches? 01/7/2026 From July 1, 2026, e-invoices are required for transfers of assets between branches that are not subject to VAT, except in cases where such transfers are part of the same economic entity and do not involve the actual handover of goods or services. According […]
Đọc thêm07/10/2026 · admin · 5 phút đọc
From July 1, 2026, taxpayers subject to corporate income tax when allocating tax must apply the provisions in Circular 89/2026/TT-BTC on the declaration, payment and finalization of tax. 1. Business activity with fixed assets and real estate Declaration and payment Enterprises are not eligible for tax reduction under the corporate income tax incentive regime. Enterprises […]
Đọc thêm14/09/2026 · admin · 5 phút đọc
How should enterprises with remaining state capital account for excess and missing assets after equitization? According to Clause 1, Article 5 of Circular No. 108/2026/TT-BTC, for enterprises that retain state capital after equitization, the accounting and treatment of excess and missing assets compared with the value of the equitized enterprise depend on the status of […]
Đọc thêm04/09/2026 · admin · 5 phút đọc
Accounting for Other Income from Sale-and-Leaseback Transactions of Fixed Assets as Finance Leases under Circular 99 According to Section B, Appendix II issued together with Circular No. 99/2025/TT-BTC, the accounting treatment for other income arising from sale-and-leaseback transactions of fixed assets under a finance lease is as follows: 1. The selling price of the fixed […]
Đọc thêm03/09/2026 · admin · 5 phút đọc
Is it mandatory to disclose information about a company’s beneficial owner? What are the current regulations? Under the current regulations, the disclosure of information about a company’s beneficial owner is mandatory for companies established from July 1, 2025. (1) Companies established from July 1, 2025 Specifically, Clauses 3 of Articles 20, 21 and 22 of […]
Đọc thêm28/08/2026 · admin · 8 phút đọc
From July 28, 2026, what changes apply to the conditions for establishing, reorganizing, and dissolving public service units? According to Article 5 of Decree No. 299/2026/ND-CP, from July 28, 2026, the establishment, reorganization, and dissolution of public service units shall be carried out when the following specific conditions are met: 1. Conditions for establishing a […]
Đọc thêm27/08/2026 · admin · 3 phút đọc
What Is Deferred Corporate Income Tax Income? Under Part B of Appendix II of Circular No. 99/2025/TT-BTC, regarding Account 821 – Corporate Income Tax Expense, deferred corporate income tax income is defined as an amount that reduces deferred corporate income tax expense recognized by the enterprise. This income arises when the enterprise: Recognizes deferred tax […]
Đọc thêm26/08/2026 · admin · 5 phút đọc
CUSTOMER MAKES AN ADVANCE PAYMENT OR DEPOSIT FOR GOODS: IS AN INVOICE REQUIRED? Whether an invoice must be issued when a customer makes an advance payment depends on whether the transaction involves the sale of goods or the provision of services, as the invoice issuance timing differs in each case. Pursuant to Article 9 of […]
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