Tax, FDI, HR and legal updates — practical perspectives from the TrustlineAX team for businesses operating in Vietnam.
01
Income below VND 3 million/month is not enough on its own for a parent to qualify as a dependant. Official Letter 6846/CT-QLNT clarifies the two simultaneous conditions under PIT Law 109/2025/QH15, Decree 253/2026/NĐ-CP and Circular 87/2026/TT-BTC.
02
Official Letter No. 6810/CT-QLNT dated 14 September 2026 confirms the exchange rate shown on e-invoices is the actual transaction rate under accounting law, separate from the tax-filing rate. TrustlineAX analysis with worked examples.
03
For exported goods, VAT anchors to the customs clearance date while CIT revenue anchors to the contractual ownership transfer date. Trustlineax explains the legal basis for each, works through a shipment straddling two tax years, and sets out a reconciliation checklist for exporters.
04
Where goods or services of VND 5 million or more are purchased but unpaid when the expense is recognised, a contract, a handover record and non-cash payment documentation are required for CIT deductibility. No template is prescribed for the handover record — Trustlineax sets out the minimum contents.
05
From 28 September 2026, Decree 320/2026/ND-CP substantially widens which foreigners can obtain a VNeID electronic identification account — no longer only residence card holders, but business visitors, investors and foreign experts. Trustlineax covers the procedure, deadlines and impact on employers.
06
A Vietnamese company buying OpenAI’s ChatGPT Business Subscription holds only an invoice and bank payment records. Can it claim input VAT and deduct the cost for CIT? Trustlineax summarises Official Letter 4664/KHH-QLDN1 of the Khanh Hoa Tax Office.
