📢CORPORATE INCOME TAX 2025 – A NEW DECREE HAS BEEN ISSUED

📢 CORPORATE INCOME TAX 2025 – A NEW DECREE HAS BEEN ISSUED Decree No. 320/2025/NĐ-CP provides new regulations on Corporate Income Tax (CIT) applicable from 2025. ⏰ Effective from: December 15, 2025 🔁 Officially replaces a series of previous Decrees ⛔ Decree 218/2013/NĐ-CP – Corporate Income Tax (effective from 2014) ⛔ Decree 12/2015/NĐ-CP – Amendments [...] [...]

📢 Dependent Accounting Representative Office – How to Declare Taxes Correctly?

📢 Dependent Accounting Representative Office – How to Declare Taxes Correctly? The Hung Yen Province Tax Department has issued specific guidance under Official Dispatch No. 4946/HYE-QLDN2 dated December 1, 2025 regarding tax declaration for Dependent Accounting Representative Offices. 💡 Enterprise’s Situation Head office: Hung Yen Representative office established in Hanoi Dependent Accounting Representative Office does [...] [...]

📢 Borrowing from Shareholders at 0% Interest Rate – Beware of the Risk of Tax Assessment

📢 Borrowing from Shareholders at 0% Interest Rate – Beware of the Risk of Tax Assessment The Vinh Long Provincial Tax Department has already provided specific guidance on this matter in Official dispatch no. 1539/VLO-QLDN3 dated December 02, 2025 ,regarding the paying interest on loans to shareholders [...]

📚 Collaboration Agreement Ceremony between Ho Chi Minh City Open University and MBA Auditing Firm Company Limited

📚 Collaboration Agreement Ceremony between Ho Chi Minh City Open University and MBA Auditing Firm Company Limited On December 11, 2025, Collaboration agreement ceremony took place at Ho Chi Minh City Open University between the University and MBA Auditing Firm – one of the reputable firms specializing in auditing, accounting, financial consulting, and taxation. The [...] [...]

Circular 99/2025/TT-BTC – The End of the Accounting Era Where “All burdens fall on one person”

📘 Circular 99/2025/TT-BTC – The End of the Accounting Era Where “All burdens fall on one person”! The time has come for enterprises to define responsibilities clearly. Circular 99/2025/TT-BTC officially requires enterprises to have a clear internal control and risk management system. One key point that many enterprises have long misunderstood: 👉 An accountant’s responsibility [...] [...]

Official: Increase in the Taxable Revenue Threshold for Household Business to VND 500 million Per Year (From January 1st, 2026)

🎉 Official: Increase in the Taxable Revenue Threshold for Household Business to VND 500 million Per Year (From January 1st, 2026) According to the Amended Law on Personal Income Tax , approved by the National Assembly on December 10th , Business Household and Individuals will see significant changes to their tax obligations starting from 2026. [...] [...]

GUIDANCE ON PERSONAL INCOME TAX (PIT) FOR GIFTS TO EMPLOYEES & COLLABORATORS

GUIDANCE ON PERSONAL INCOME TAX (PIT) FOR GIFTS TO EMPLOYEES & COLLABORATORS (Based on the guidance issued by the Hung Yen Provincial Tax Department) During the process of recognizing, rewarding, or caring for employees, many enterprises provide gifts in cash or in kind. However, the Personal Income Tax (PIT) obligation for these gifts depends on [...] [...]

📘 10 COMMON MISTAKES BEFORE AUDIT SEASON

📘 10 COMMON MISTAKES BEFORE AUDIT SEASON 💬 “A small bookkeeping mistake can take you a very long way off track.” | 🔍 MBA Audit – Audit Season 2025 Many companies repeat the same mistakes every audit season. They look small — but the consequences can be very expensive. ❌ 1. Not reconciling accounts receivable/payable [...] [...]

📘 WHY BUSINESSES NEED AN AUDIT

📘 WHY BUSINESSES NEED AN AUDIT 💬 “Not auditing is far more expensive than the cost of an audit.” | 🔍 MBA Audit – Audit Season 2025 💡 Many companies think of an audit as just a “mandatory cost.” In reality, the cost of NOT being audited is what silently drains a business. ❌ 1. [...] [...]

🚨 OFFICIAL LETTER 5487/CT-CS (25/11/2025): LATE PAYMENT STILL ELIGIBLE FOR VAT CREDIT – IF PAID BY NON-CASH METHOD!

🚨 OFFICIAL LETTER 5487/CT-CS (25/11/2025): LATE PAYMENT STILL ELIGIBLE FOR VAT CREDIT – IF PAID BY NON-CASH METHOD! 📅 Issued: 25/11/2025 | 🏢 Authority: Tax Department | 💡 Topic: VAT Input Credit – Non-Cash Payment Conditions 💥 Good news for businesses with deferred payments, installment payments, or overdue payments of VND 5 million or more. [...] [...]