News

07/08/2026 · ngocduy · 5 phút đọc

PERSONAL INCOME TAX ON CAPITAL TRANSFER INCOME FROM 1 JULY 2026 – KEY UPDATES FOR BUSINESSES AND INDIVIDUALS

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: […]

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05/08/2026 · ngocduy · 3 phút đọc

Decree No. 252/2026/ND-CP Providing Guidance on the Law on Tax Administration

On 30 June 2026, the Government issued Decree No. 252/2026/ND-CP, providing detailed regulations and implementation measures for the Law on Tax Administration 2025. The attachment includes the required documents: 252_2026_ND-CP_713086 Cases in Which Tax Authorities May Publicly Disclose Taxpayer Information from 1 July 2026 Under Decree No. 252/2026/ND-CP, tax authorities are authorized to publicly disclose […]

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05/08/2026 · ngocduy · 2 phút đọc

Decree No. 254/2026/ND-CP Providing Guidance on the Law on Tax Administration Regarding Electronic Invoices and Electronic Documents

Time of Issuing Electronic Invoices under Decree No. 254/2026/ND-CP On 30 June 2026, the Government issued Decree No. 254/2026/ND-CP, providing detailed guidance on the Law on Tax Administration regarding electronic invoices and electronic documents. The Decree includes important provisions on the timing for issuing electronic invoices. Please see the attached file for more details: 254_2026_ND-CP_714920 […]

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05/08/2026 · ngocduy · 2 phút đọc

Decree No. 253/2026/ND-CP Guiding the Law on Personal Income Tax

Lunch Allowance of Up to VND 1.2 Million per Employee per Month Is Exempt from Personal Income Tax (PIT) On 30 June 2026, the Government issued Decree No. 253/2026/ND-CP, detailing the implementation of several provisions of the Law on Personal Income Tax. One notable provision is that meal allowances of up to VND 1.2 million […]

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05/08/2026 · ngocduy · 4 phút đọc

FROM 1 JULY 2026: THE REPORTING OF ITEMS [37] AND [38] ON THE VAT RETURN HAS CHANGED!

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] […]

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05/08/2026 · ngocduy · 6 phút đọc

FROM 1 JULY 2026: HAS YOUR BUSINESS UPDATED TO THE NEW E-INVOICE REGULATIONS?

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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05/08/2026 · ngocduy · 5 phút đọc

3 KEY POINTS ON PERSONAL INCOME TAX (PIT) WITHHOLDING FROM SALARIES AND WAGES UNDER DECREE No. 253/2026/ND-CP

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 […]

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05/08/2026 · ngocduy · 4 phút đọc

KEY TAX CONSIDERATIONS FOR HOUSEHOLD BUSINESSES: TAX PAYMENT EXTENSIONS & TAXABLE REVENUE THRESHOLDS

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 […]

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05/08/2026 · ngocduy · 6 phút đọc

GUIDELINES FOR AMENDING VAT DECLARATIONS FROM 01 JULY 2026 UNDER CIRCULAR No. 89/2026/TT-BTC

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 […]

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04/08/2026 · ngocduy · 5 phút đọc

GUIDE TO ISSUING INVOICES FOR PROMOTIONAL, GIFTED, AND DONATED GOODS

(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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