Specialized News

30% CIT & PIT Reduction 2026–2027 Under Resolution 43/2026/QH16

30% CIT and PIT reduction for 2026–2027 under Resolution 43/2026/QH16 | GACC GACC summarizes the policy of…

Decree 255/2026/ND-CP: 11 New Points on Related-Party Tx

New points of Decree 255/2026/ND-CP on related-party transactions | GACC GACC summarizes and analyzes 11 new points…

Tax & Land Rent Payment Extension 2026 under Decree 245

Extension of VAT, CIT, PIT and Land Rent Payment 2026 under Decree 245/2026/ND-CP | GACC GACC summarizes…

Trade Union Contribution & Fund Rules 2026 in Vietnam

Union Dues and Union Fund Contribution Rates 2026 | GACC GACC summarizes the rules on union dues…

Guidance on 2025 PIT Finalization under Official Dispatch 1296/CT-NVT

Day March 4, 2026, the Department of Taxation (formerly known as the General Department of Taxation) officially…

Vietnam Corporate Income Tax Law 2025: Detailed Implementation Guide (Decree 320/2025/ND-CP)

Decree 320/2025/ND-CP (Decree 320 2025 ND-CP): Corporate Income Tax Guidance 2025 GACC summarizes Decree 320/2025/ND-CP (Decree 320…

FROM 01 JULY 2025: USE THE PERSONAL IDENTIFICATION NUMBER IN PLACE OF THE INDIVIDUAL TAX CODE

From 01 July 2025, Vietnam will officially use the Personal Identification Number (PIN) in place of the…

Decree No. 219/2025/NĐ-CP: New Regulations on Foreign Employees Working in Vietnam

On 07 August 2025, the Government issued Decree No. 219/2025/NĐ-CP regulating foreign employees working in Vietnam, replacing…

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…

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…