Text & Form

A.    NEW LEGAL DOCUMENT     1.    Decree No. 144/2026/ND-CP dated May 5, 2026 of the Government, amending and supplementing a number of articles of the Government’s Decree No. 181/2025/ND-CP on detailed guidance for the implementation of certain provisions of the Law on Value-Added Tax, which revises non-cash payment requirements applicable to deferred and installment payments     2.    Decree No. 245/2026/ND-CP on extension of tax and land rental in 2026     B.    LEGAL GUIDANCE     1.    Official Letter No. 3870/CT-CS of the Department of Taxation on performing country-by-country reporting obligations     2.    Official Letter No. 663/TCS5-NVDTPC of the Dong Thap commune - level Tax Office No.5 on promoting compliance with laws on accounting and tax and preventing the practice of maintaining two or more sets of accounting systems     3.    Official Letter No. 2335/TCS13-NVDTPC of the Thanh Hoa commune – level Tax Office No. 13 on promoting compliance with laws on accounting and tax and preventing the practice of maintaining two or more sets of accounting systems for revenue concealment and tax evasion purposes     4.    Official Letter No. 8970/HYE-QLDN1 guiding the implementation of VAT declaration for branches     C.    ADDITIONAL POINTS     1.    Official Letter No. 3896/CT-CS of the Department of Taxation on corporate income tax policy under Decree No. 20/2026/ND-CP     2.    Official Letter No. 10513/DON-QLDN1 dated June 12, 2026, on using digital signatures on adjustment and replacement records for e-invoices     3.    Official Letter No. 7889/NBI-QLDN3 dated June 17, 2026 guiding the calculation of PIT for employees after termination of labor contracts