The Law on Corporate Income Tax 2025, No. 67/2025/QH15
The Law on Corporate Income Tax 2025, No. 67/2025/QH15, was passed by the National Assembly on 14…
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Official Letter No. 1105CT-CS dated 09 May 2025, from the Tax Department regarding tax policies applicable to brokerage commission expenses
Regarding Corporate Income Tax (CIT) policy In principle, enterprises are allowed to deduct expenses when calculating CIT…
Official Letter No. 1089/CT-CS dated 08 May 2025, issued by the Tax Department regarding VAT policy applicable to companies engaged in both export of goods and services and domestic sales of goods and services
In cases where a business establishment engages in both the export of goods and services and the…
On the Issuance of the Automatic Personal Income Tax (PIT) Refund Procedure
Immediately after the deadline for submission of the PIT finalization declaration by income-paying organizations, the Tax Authority’s…
Decree No.70/2025/ND-CP dated 20/03/2025 amending Decree 123/2020/ND-CP dated 19/10/2020 regulating invoices and documents
Decree No. 70/2025/ND-CP of the Government (effective from 01/06/2025) amending and supplementing Clauses 1 and 2, Article…
Application of CIT incentives for supporting industry products based on the time the product is granted the certificate of incentives
The certificate of incentives for production of supporting industry products prioritized for development is the basis for…
CIT incentives for investment projects with change of implementation location
Official Letter No. 87/CTHDU-TTHT dated 03/01/2025 issued by the Tax Department of Hai Duong province. In case…
Land rent expenses
On 19 December 2024, the Tax Department of Binh Dinh province issued Official Letter No. 4928/CTBDI-TTHT guiding…
PIT policy for foreigners
On 23 December 2024, the Tax Department of Hai Duong province issued Official Letter No. 10982/CTHDU-TTHT guiding…
Tax policies related to PIT refund dossiers of individual taxpayers
On 30 October 2024, the General Department of Taxation issued Official Letter No. 4917/TCT-DNNCN guiding the PIT…