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28 bài viết
12/08/2026 · 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. […]
Đọc thêm05/08/2026 · ngocduy · 5 phút đọc
How Is Personal Income Tax (PIT) Withheld from Salaries of Resident Individuals Under Employment Contracts of Three Months or More Under Decree No. 253/2026/ND-CP? Pursuant to Clause 1, Article 50 of Decree No. 253/2026/ND-CP, resident individuals who enter into employment contracts of three (03) months or more, including those who have multiple employment contracts of […]
Đọc thêm05/08/2026 · ngocduy · 4 phút đọc
Can Household Businesses Defer the Payment of PIT and VAT for July 2026? What Are the Specific Regulations? Yes. Pursuant to Article 2 of Decree No. 245/2026/ND-CP, the Government introduced a policy to extend the payment deadlines for Value-Added Tax (VAT), Corporate Income Tax (CIT), Personal Income Tax (PIT), and Land Rental Fees in 2026 […]
Đọc thêm05/08/2026 · ngocduy · 6 phút đọc
On 30 June 2026, the Ministry of Finance issued Circular No. 89/2026/TT-BTC, providing detailed guidance on several provisions of the Law on Tax Administration 2025 and Decree No. 252/2026/ND-CP regarding amendments to Value Added Tax (VAT) declarations, effective from 01 July 2026. Below are the key amendment scenarios that taxpayers should be aware of. GUIDELINES […]
Đọc thêm04/08/2026 · ngocduy · 5 phút đọc
(Effective from July 1, 2026, under Decree No. 254/2026/ND-CP) Under Decree No. 254/2026/ND-CP, effective July 1, 2026, businesses that provide goods or services as promotional items, gifts, or donations are required to issue electronic invoices in accordance with the applicable regulations. 1. General Principles for Issuing Invoices Goods and services provided as promotional items, gifts, […]
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![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)
