Tax, FDI, HR and legal updates — practical perspectives from the TrustlineAX team for businesses operating in Vietnam.
01
From 1 September 2026 Vietnam Social Security replaces the social insurance number with the personal identification number and changes employer unit codes across its software. Trustlineax explains the new code structure, the employer action list, and what to do if the deadline has passed.
02
Vietnamese business associations have petitioned for relief for taxpayers stuck in tax code status 03 or 06. The Tax Department responded in Official Letter 6480/CT-QLNT. Trustlineax explains what the response does — and does not — deliver.
03
The Ministry of Finance has issued Consolidated Document 27/2026/VBHN-BTC dated 27 August 2026, consolidating all amendments to the rules on administrative penalties for tax and invoice violations, updated through Decree 291/2026/ND-CP. Trustlineax summarises the penalty levels companies need to know.
04
Must a Vietnamese company withhold and pay foreign contractor tax when buying advertising or platform services from foreign suppliers such as TikTok Pte. Ltd through e-commerce platforms? Trustlineax summarises Official Letter 7279/TNI-QLDN2, Decree 252/2026/ND-CP and Circular 89/2026/TT-BTC.
05
Vietnam's National Assembly has passed Resolution 43/2026/QH16, cutting 30% of PIT and CIT payable for 2026 and 2027 for business individuals and enterprises with annual revenue not exceeding VND 10 billion. Trustlineax summarises eligibility, conditions and timing.
06
Overtime and night-shift pay is exempt from Vietnamese personal income tax — but not in full. Pay beyond the statutory overtime hour limits or above the prescribed night-shift rate becomes taxable. Trustlineax summarises Official Letter 10311/NBI-QLDN1 and Decree 253/2026/ND-CP.
