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    

A.    NEW LEGAL DOCUMENT     1.    Decree No. 143/2026/ND-CP on Vietnam – UAE preferential import tariff schedule in 2026-2027 period     2.    Decree No. 169/2026/ND-CP prescribing penalties for administrative violations against regulations on customs 3.    Circular No. 58/2026/TT-BTC on guildlines for accounting regime for microenterpises B.    LEGAL GUIDANCE     1.    Official Letter No. 16010/CHQ-GSQL in 2026 of the Department of Customs on domestic enterprises processing for export-processing enterprises     2.    Official Letter No. 3078/CT-NVT of the Department of Taxation on biometric authentication of the legal representative registering or modifying registration information for the use of e-invoices    3.    Official Letter No. 3292/CT-CS of the Department of Taxation on value-added tax policy    C.    ADDITIONAL POINTS     1.    Official Letter No. 4128/TPHCM-QLDN3 of Ho Chi Minh City Tax Office on corporate income tax incentives     2.    Official Letter No. 3008/CT-CS of the Department of Taxation on deductible expenses upon determination of taxable corporate incomes     3.    Official Letter No. 20154/TCS27-NVDTPC of Ho Chi Minh City commune-level Tax Office No. 27 on implementation of registration and notification of account/digital wallet numbers applicable to household businesses and individual businesses