Pay for Untaken Annual Leave on Termination: PIT-Exempt, or Still Subject to 10% Withholding? Official Letter 15676/DON-QLDN1 Explains

An employee who leaves without using up their annual leave is paid for the untaken days — is…

19/08/2026

Gifts for Customers, Tet Gifts for Employees, Promotional Goods: From 1 July 2026, Businesses Can Issue ONE Consolidated Monthly/Quarterly Invoice Instead of a Separate Invoice for Each Transaction

From 1 July 2026, Decree 254/2026/ND-CP officially allows businesses to issue a CONSOLIDATED INVOICE on a monthly or…

17/08/2026

Selling Shares or Capital Contributions in Vietnam? How Personal Income Tax on Capital Transfers Is Calculated Under the New 2026 Rules

Individual investors selling capital contributions or shares in a Vietnamese company must pay personal income tax on the…

15/08/2026

Withholding or Paying Tax on Behalf of Others in Vietnam Now Requires a Detailed Schedule: A New Rule from 1 July 2026 Many Businesses Have Missed

From 1 July 2026, organizations and individuals that withhold, declare, or pay tax on behalf of others in…

14/08/2026

Amending a VAT Return in Vietnam 2026: When to Use Indicator [37]/[38] vs. When a Supplementary Filing (KHBS) Is Required

Guidance on amending Vietnam's VAT return (Form 01/GTGT) under Circular 89/2026/TT-BTC and Decree 252/2026/ND-CP: distinguishing direct adjustment via…

14/08/2026

PIT Withholding at 10% After Resignation or Labor Contract Termination in Vietnam 2026: Rate, Applicable Income and Worked Examples

New guidance on 10% personal income tax withholding for payments made to employees after resignation or labor contract…

14/08/2026