Tax, FDI, HR and legal updates — practical perspectives from the TrustlineAX team for businesses operating in Vietnam.
01
Official Letter 3164/DNTN-GS: 42,911 Vietnamese companies set up or amended since 1 July 2025 without a beneficial owner declaration are flagged for inspection. Fines of VND 70–100 million. Foreign-invested companies must trace ownership to the ultimate individual.
02
Circular 94/2026/TT-BTC: at least 90% of Vietnam's annual tax audit plan is now selected by risk score. Companies are rated on 4 compliance tiers and 3 risk levels; VAT refunds pay the risk-free portion first and suspend the rest.
03
Quang Ngai Tax Department (Letter 8091/QNG-QLDN1, 6 Oct 2026): for construction and installation, invoices are issued at acceptance and handover of completed volumes, whether or not paid, unlike the prepayment rule for ordinary services.
04
Households with revenue of VND 1 billion or less pay no PIT; VND 1–3 billion are taxed by default as a percentage of revenue; only those above VND 3 billion must use taxable income × rate. Official Letter 7639/CT-QLNT says an amendment is under review.
05
Official Letter 5263/GLA-QLDN2 of the Gia Lai Tax Department: purchases from individuals and household businesses below the VAT threshold remain CIT-deductible with a payment voucher, non-cash payment for VND 5 million or more per seller per day, and a Form 02/TNDN purchase listing under Circular 20/2026/TT-BTC.
06
Official Letter 30060/STC-KTDN of the Ho Chi Minh City Department of Finance (13 October 2026): investors must file two separate reports on two systems, with annual deadlines of 10 February and 31 March. Forms, accounts, digital signatures, penalties and a full-year calendar.
