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21/08/2026 · admin · 5 phút đọc
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 […]
Đọc thêm20/08/2026 · admin · 5 phút đọc
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 […]
Đọc thêm19/08/2026 · 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 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 […]
Đọc thêm17/08/2026 · admin · 7 phút đọc
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 […]
Đọc thêm14/08/2026 · admin · 5 phút đọc
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, […]
Đọc thêm13/08/2026 · admin · 10 phút đọc
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 […]
Đọc thêm12/08/2026 · admin · 5 phút đọc
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 […]
Đọc thêm07/08/2026 · ngocduy · 5 phút đọc
Regulations on the Calculation of Personal Income Tax (PIT) on Income from Capital Transfers Effective from 1 July 2026 (Pursuant to Article 53 of Decree No. 253/2026/ND-CP) 1. Method of Calculating Personal Income Tax Personal Income Tax (PIT) on income from capital transfers of resident individuals shall be determined for each transfer transaction as follows: […]
Đọc thêm05/08/2026 · ngocduy · 4 phút đọc
How Should Items [37] and [38] on VAT Return Form No. 01/GTGT Be Completed Under Circular No. 89/2026/TT-BTC? VAT Return Form No. 01/GTGT (applicable to taxpayers using the VAT credit method for business activities) is prescribed in Appendix I of Circular No. 89/2026/TT-BTC. Under the new regulations, the guidance for completing Items [37] and [38] […]
Đọc thêm05/08/2026 · ngocduy · 6 phút đọc
From 1 July 2026, What Should Sellers Note When Issuing a New E-Invoice to Replace an Incorrectly Issued E-Invoice? Effective 1 July 2026, sellers issuing a new electronic invoice (e-invoice) to replace an incorrectly issued e-invoice must comply with Clause 1, Article 10 of Circular No. 91/2026/TT-BTC, which provides guidance on handling issued e-invoices. 1. […]
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![2026 VAT TAX UPDATE – WHAT’S NEW ABOUT INDICATORS [37] AND [38] ON VAT RETURN FORM 01/GTGT?](https://qpt.com.vn/wp-content/uploads/2026/08/11e453e5-19b7-41d9-a2a1-2512b683ee39-600x400.png)
![FROM 1 JULY 2026: THE REPORTING OF ITEMS [37] AND [38] ON THE VAT RETURN HAS CHANGED!](https://qpt.com.vn/wp-content/uploads/2026/08/763d7e94-978e-48f5-b14e-f5607d8c385b-600x400.png)
