Vietnam Circular 94/2026/TT-BTC: Which Companies Will Face a Tax Audit Under the New Risk-Based Regime?
Circular 94/2026/TT-BTC: at least 90% of Vietnam's annual tax audit plan is now selected by risk score. Companies…
Vietnam E-Invoice Timing for Construction and Installation: At Acceptance, Not on Payment (Official Letter 8091/QNG-QLDN1)
Quang Ngai Tax Department (Letter 8091/QNG-QLDN1, 6 Oct 2026): for construction and installation, invoices are issued at acceptance…
Vietnam Household Businesses: Under VND 3 Billion Still Taxed on Revenue, Above VND 3 Billion on Income, and a Possible Amendment (Official Letter 7639/CT-QLNT)
Households with revenue of VND 1 billion or less pay no PIT; VND 1–3 billion are taxed by…
Deducting Purchases from Individuals and Household Businesses Without Invoices: Documents Required Under Decree 320/2025 and Circular 20/2026 (Letter 5263/GLA-QLDN2)
Official Letter 5263/GLA-QLDN2 of the Gia Lai Tax Department: purchases from individuals and household businesses below the VAT…
Vietnam VAT Refund Cases 2026: A Detailed Guide to Export VAT Refunds for FDI Companies
All eight VAT refund cases under Vietnam's VAT Law 48/2024 and Decree 181/2025, the conditions changed from 1…
Supplier Ceases Operations, Abandons Its Business Address or Goes Bankrupt: Are Previously Paid Expenses Disallowed for CIT?
Official Letter No. 6482/CT-QLNT dated 28 August 2026 confirms that a deductible expense is not determined solely by…
PIT on Payments to Former Employees After Resignation: 10% Withholding, Unused Leave and Severance Allowance
From 1 July 2026, employment income of VND 5 million or more per payment made to a former…
Vietnam Medical and Education Expense Deductions for PIT From 1 July 2026: Conditions, Caps and Self-Finalization
From 1 July 2026, medical expenses (up to VND 23 million/year) and tuition (up to VND 24 million/year)…
Can a Parent of Working Age Be Registered as a Dependant in Vietnam? Official Letter 6846/CT-QLNT Answers
Income below VND 3 million/month is not enough on its own for a parent to qualify as a…
Exchange Rate on E-Invoices in Vietnam: Official Letter 6810/CT-QLNT Confirms It’s the Actual Transaction Rate Under Accounting Law
Official Letter No. 6810/CT-QLNT dated 14 September 2026 confirms the exchange rate shown on e-invoices is the actual…