LATEST REGULATIONS ON INVOICE ISSUANCE TIMING & TAX OBLIGATIONS FOR PROPERTY LEASING (Effective from January 1, 2026)

LATEST REGULATIONS ON INVOICE ISSUANCE TIMING & TAX OBLIGATIONS FOR PROPERTY LEASING (Effective from January 1, 2026) In order to help enterprises and individuals comply with regulations on invoicing and taxation, the tax authorities have issued several important updates relating to the timing of invoice issuance and tax obligations for property leasing activities , effective [...] [...]

OFFICIAL: SMALL AND MEDIUM-SIZED ENTERPRISES (SMEs) ARE EXEMPT FROM CORPORATE INCOME TAX FOR THE FIRST 3 YEARS

OFFICIAL: SMALL AND MEDIUM-SIZED ENTERPRISES (SMEs) ARE EXEMPT FROM CORPORATE INCOME TAX FOR THE FIRST 3 YEARS On January 15, 2026, the Government issued Decree No.20/2026/NĐ-CP guiding the implementation of Resolution No.198/2025/QH15 on special mechanisms and policies for the development of the private economy. 👉 This is essential information that newly established enterprises should take [...] [...]

📢 SUGAR-CONTAINING SOFT DRINKS: SUBJECT TO SPECIAL CONSUMPTION TAX → NOT ELIGIBLE FOR 8% VAT REDUCTION

📢 SUGAR-CONTAINING SOFT DRINKS: SUBJECT TO SPECIAL CONSUMPTION TAX → NOT ELIGIBLE FOR 8% VAT REDUCTION Accountants – F&B enterprises – Manufacturers should pay close attention to the effective date of January 1, 2026 to avoid errors in invoicing and tax declaration. 🔴 Special consumption tax (SCT) Pursuant to the Law on special consumption tax [...] [...]

📌 OFFICIAL DOCUMENT No.01/TCS14-QLDN1 ISSUED: SALARIES OF 5 MILLION VND OR MORE MUST BE PAID VIA BANK TRANSFER – WHAT SHOULD ACCOUNTANTS NOTE?

📌 OFFICIAL DOCUMENT No.01/TCS14-QLDN1 ISSUED: SALARIES OF 5 MILLION VND OR MORE MUST BE PAID VIA BANK TRANSFER – WHAT SHOULD ACCOUNTANTS NOTE? On January 5, 2026, the District 14 Tax Sub-department of Ho Chi Minh City issued Official Document No.01/TCS14-QLDN1, officially clarifying that:Salary payments of 5 million VND or more must be supported by [...] [...]

🔔 UPDATE ON SOCIAL INSURANCE, HEALTH INSURANCE, AND UNEMPLOYMENT INSURANCE CONTRIBUTION RATES EFFECTIVE FROM JANUARY 1, 2026

📢 IMPORTANT ANNOUNCEMENT 🔔 UPDATE ON SOCIAL INSURANCE, HEALTH INSURANCE, AND UNEMPLOYMENT INSURANCE CONTRIBUTION RATES EFFECTIVE FROM JANUARY 1, 2026 (Based on Official Dispatch No. 64/TB-BHXH issued by Ho Chi Minh City Social Insurance) 📅 Issued: January 7, 2026 📍 Applicable to: All employers in Ho Chi Minh City. 1️⃣ MINIMUM WAGE EFFECTIVE FROM JANUARY [...] [...]

🔍 ALL OVERTIME PAY WILL BE TAX-FREE FROM 2026 – RIGHT OR WRONG?

🔍 ALL OVERTIME PAY WILL BE TAX-FREE FROM 2026 – RIGHT OR WRONG? This is a question that many enterprises and employees are concerned about when Law on Personal Income Tax 2025 officially issued. 👉 The answer is: RIGHT, but we still need to understand the true nature of the law. ✅ 1. From January [...] [...]

NEW REGULATIONS ON ACCOUNTING, TAXES, AND SOCIAL INSURANCE EFFECTIVE FROM JANUARY 1, 2026

New regulations on accounting, taxes, and social insurance effective from January 1, 2026. Practical checklist for accounting of enterprises and household businesses in 2026 A. ACCOUNTING (Enterprise) 1. New enterprise accounting system – Effective from January 1, 2026 Circular 99/2025/TT-BTC available from January 1, 2026 and applied to fiscal year beginning on or after this [...] [...]

📢 OFFICIAL ISSUANCE OF DECREE No. 337/2025/NĐ-CP

Official issuance of Decree No.337/2025/NĐ-CP – Electronic Labor Contracts 📢 OFFICIAL ISSUANCE OF DECREE No.337/2025/NĐ-CP Regulations on Electronic Labor Contracts Issued: December 24th,2025 • Effective date: January 01, 2026 • Fully operational: no later than July 1, 2026 👉 A mandatory digital transformation requirement in labor management – human resources – national data governance. 🔎 [...] [...]

📌 NEW PIT BRACKETS FROM 2026: FEWER BRACKETS – BUT NO REDUCTION IN ACCOUNTING RESPONSIBILITIES

📌 New personal income tax brackets from 2026: Fewer brackets – but no reduction in accounting responsibilities Wrong Excel formula = Wrong tax = Tax finalization risk. Tax bracket Taxable income per year (VND million) Taxable income per month ( VND million) Tax rate (%) 1 Up to 120 Up to 10 5 2 Over [...] [...]

📦 “THE MOVEMENT OF GOODS” 🎯 IN TAX EXAMINATION AND INSPECTION

The movement of goods in tax examination and inspection Legal, accounting, and practical risk perspectives 1. Definition of the “movement of goods” in tax examination In tax examination and inspection activities, the concept of “movement of goods” is increasingly applied by the tax authorities, especially in VAT refund applications. This concept refers to the entire [...] [...]