Tax, FDI, HR and legal updates — practical perspectives from the TrustlineAX team for businesses operating in Vietnam.
01
All eight VAT refund cases under Vietnam's VAT Law 48/2024 and Decree 181/2025, the conditions changed from 1 January 2026, and a detailed guide to export VAT refunds for FDI companies: the VND 300 million threshold, the 10% export revenue cap, a worked example and a filing checklist.
02
Circular 44/2026/TT-BTC changes Vietnam’s investment supervision and assessment report: one form (Form 13), filed quarterly and annually on a new system. Deadlines, penalties and five practical points for FDI companies.
03
Official Letter No. 3603/BHXH-QLT dated 14 September 2026 orders provincial social security offices to screen, every month, companies not enrolled in social and health insurance, including one-person companies with no employees. TrustlineAX explains the legal basis, contribution rates and next steps.
04
Official Letter No. 6482/CT-QLNT dated 28 August 2026 confirms that a deductible expense is not determined solely by a supplier's status. TrustlineAX analyzes the conditions under Articles 9 and 10 of Decree No. 320/2025/NĐ-CP and the documentation companies should prepare.
05
From 1 July 2026, employment income of VND 5 million or more per payment made to a former employee after contract termination must have 10% PIT withheld. Official Letter 12004/TTPHCM-QLDN3 clarifies treatment of unused-leave pay and severance allowance, with examples.
06
From 1 July 2026, medical expenses (up to VND 23 million/year) and tuition (up to VND 24 million/year) are deductible for PIT purposes. Official Letter 47199/HAN-QLDN5 from the Hanoi Tax Department explains the invoice and statement conditions, and the self-finalization requirement.
