Export Revenue Timing in Vietnam: Why VAT and CIT Fall in Different Periods
For exported goods, VAT anchors to the customs clearance date while CIT revenue anchors to the contractual ownership…
Unpaid Purchases of VND 5 Million or More: Is There a Prescribed Handover Record Template?
Where goods or services of VND 5 million or more are purchased but unpaid when the expense is…
Buying OpenAI’s ChatGPT Business in Vietnam: Is Input VAT Creditable and the Cost Deductible?
A Vietnamese company buying OpenAI’s ChatGPT Business Subscription holds only an invoice and bank payment records. Can it…
Businesses Stuck in Tax Code Status 03 or 06: What Vietnam’s Tax Department Says About a Fix
Vietnamese business associations have petitioned for relief for taxpayers stuck in tax code status 03 or 06. The…
Vietnam Tax and Invoice Penalties 2026: The Consolidated Rules
The Ministry of Finance has issued Consolidated Document 27/2026/VBHN-BTC dated 27 August 2026, consolidating all amendments to the…
Buying Ads from TikTok and Other Foreign Suppliers: When Must a Vietnamese Company Withhold Contractor Tax?
Must a Vietnamese company withhold and pay foreign contractor tax when buying advertising or platform services from foreign…
Vietnam Cuts PIT and CIT by 30% for 2026 and 2027: Who Qualifies?
Vietnam's National Assembly has passed Resolution 43/2026/QH16, cutting 30% of PIT and CIT payable for 2026 and 2027…
Overtime and Night-Shift Pay in Vietnam: How Far Does the PIT Exemption Go?
Overtime and night-shift pay is exempt from Vietnamese personal income tax — but not in full. Pay beyond…
Receiving Export Payment Through an Intermediary Company in Vietnam: You Could Lose Your VAT Refund
The tax authority has issued an official letter restating the bank-payment condition for exported goods and services —…
Buying Import-Origin Goods from a Local Trader Then On-the-Spot Exporting: Does Vietnam’s Ban on VAT Refunds for Import-Then-Export Still Catch You?
An FDI supplier in the export processing supply chain had VND 58.2 billion in VAT refunds frozen for…