News

• Official letters guiding the withholding of personal income tax (“PIT”) on payments made after termination of the labour contract

• Change in the method of paying trade union funds in Ho Chi Minh city (“HCMC”) from 01 september 2026

• Draft circular replacing circular 48/2019 on the making of provisions at enterprises

• Circular 118/2026/TT-BTC guiding the eligible entities, scope and modalities for application of international accounting standards in Vietnam

• Circular 121/2026/TT-BTC amending the forms for enterprise and business household registration

• RESOLUTION ON A 30% REDUCTION OF INCOME TAX FOR BUSINESS INDIVIDUALS AND ENTERPRISES FOR TAX PERIODS 2026-2027

• PARKER RUSSELL ASIA-PACIFIC ANNUAL REGIONAL FORUM 2026

• Decree 254/2026/NĐ-CP on electronic invoices and electronic documents and circular no. 91/2026/TT-BTC guiding the implementation of a number of contents of the law on tax administration and decree 254/2026/NĐ-CP

• Circular 90/2026/TT-BTC on tax registration

• Decree 245/2026/ND-CP on the extension of deadlines for tax and land rent payment in 2026

• Decree 291/2026/NĐ-CP amending and supplementing the regulations on administrative penalties for tax and invoice violations

• Decree 255/2026/ND-CP on tax administration for related-party transactions of enterprises having related-party relationships

• Decree 253/2026/NĐ-CP and circular 87/2026/TT-BTC – enhancing the personal income tax policy

• Decree 252/2026/ NĐ-CP and circular 89/2026/TT-BTC – a new legal framework for tax administration

• Official letter No. 2965/CT-CS guiding the value added tax policy on software products and software services

• Official letter No. 3470/CT-CS guiding the value added tax refund work

• Official letter no. 3078/CT-NVT on biometric verification of legal representatives registering/changing registration information for the use of e-invoices

• Circular No. 58/2026/TT-BTC on accounting regime for micro-enterprises

• Circular No. 50/2026/TT-BTC updating regulations on tax management for household businesses

• Resolution No. 66.17/2026/NQ-CP on cutting and amending conditional business lines