Chính sách Thuế

What is the Gregorian date for the second day of the 2025 Tet holiday in Vietnam? Which tax deadline falls on the second day of the 2025 Tet holiday?

What is the Gregorian date for the second day of the 2025 Tet holiday in Vietnam? Which tax deadline falls on the second day of the 2025 Tet holiday?

From January 5, 2025, which entities does the environmental protection fee on emissions apply to in Vietnam?

What are guidelines on filling in the latest tax accounting book in Vietnam for 2024? What is the tax accounting book?

What taxes must be paid when winning the lottery in Vietnam? What are the tax rates?

How much incomes from lottery winnings shall be taxable? How to calculate PIT for income from lottery winnings in Vietnam?

What is the deadline for licensing fee payment in Vietnam for 2024?

What is the deadline for licensing fee payment in Vietnam for 2024? How much is the licensing fee for organizations engaged in production and business in Vietnam?

From January 1, 2025: What does the new structure of the driving license point recovery test include? What are the current fees for driving license tests in Vietnam?

What are the current rates of charges for reissuance of an Identity Card in Vietnam?

What are the current rates of charges for reissuance of an Identity Card in Vietnam? What are procedures for reissuance and renewal of Identity Cards in Vietnam?

What are cases of non-refundable input VAT on damage goods in Vietnam?

What are cases of non-refundable input VAT on damage goods in Vietnam? Which business establishments are eligible to apply the VAT deduction method?

When does a taxpayer refuse a tax audit in Vietnam? When is a taxpayer subjected to a tax audit at their premises in Vietnam?

Is the service allowance for senior leaders subject to personal income tax in Vietnam?

Is the service allowance for senior leaders subject to personal income tax in Vietnam? What are regulations on payment of service allowance for senior leaders in Vietnam?

What is the 2024 self-improvement commitment form for members of Communist Party of Vietnam? What is the membership fee for members of Communist Party of Vietnam?

Download and write the self-improvement commitment form 2024 for members of Communist Party of Vietnam? What is the membership fee for CPV members in local administrative agencies in Vietnam?

What are 03 ways to write the 2024 year-end self-assessment for members of Communist Party of Vietnam who hold leading positions? What is the CPV membership fee for students in Vietnam?

How many methods of e-tax transactions are there in Vietnam?

How to handle when e-tax transactions cannot be carried out due to breakdown of the competent state authority’s web portal in Vietnam?

What is the Draft Law on Amendments to 07 laws in the financial sector 2024 in Vietnam? Where to download the draft file?

Is proprietary trading in securities subject to value-added tax in Vietnam?

Is proprietary trading in securities subject to value-added tax in Vietnam? Is securities company that buys securities from or sells securities to itself considered proprietary trading in Vietnam?

What is the maximim reduction rate of excise tax in Vietnam?

What documents are required for an application for tax deferral in Vietnam?

Which entities may use e-invoices in payment using POS cash registers in Vietnam?

Vietnam: Is the VAT rate for dental examination and treatment chairs 5% or 10%?

May a household business paying fixed tax use e-invoices in Vietnam?

What are the cases where personal income tax is not deductable from salaries and wages for Vietnamese residents?

Shall salary payers deduct payable tax amounts from incomes of taxpayers in Vietnam? What are the cases where personal income tax is not deductable from salaries and wages for Vietnamese residents?

Thuế Thu nhập doanh nghiệp

What is the proposed reduction of corporate income tax rates for small and micro enterprises according to the Draft Law on Corporate Income Tax of Vietnam?

Draft Law on Corporate Income Tax of Vietnam: Shall foreign enterprises engaging in e-commerce platforms pay CIT in Vietnam?
Draft Law on Corporate Income Tax of Vietnam: Shall foreign enterprises engaging in e-commerce platforms pay CIT in Vietnam?

What are conditions for life insurance premiums for employees to be deductible when determining corporate income tax in Vietnam?
What are conditions for life insurance premiums for employees to be deductible when determining corporate income tax in Vietnam? How to pay life insurance?

Are foreign enterprises with a permanent establishment in Vietnam pequired to pay corporate income tax?
Are foreign enterprises with a permanent establishment in Vietnam pequired to pay corporate income tax? Which expenses are not deductible when determining CIT?

What additional expenses for female employee are included in deductible expenses when determining corporate income tax in Vietnam?
What additional expenses for female employee are included in deductible expenses when determining corporate income tax in Vietnam? Are employers that employ many female employees eligible for tax reduction in Vietnam?

Chủ đề nổi bật:

Thuế Thu nhập cá nhân

When is the timing for determining taxable income from prize-winning for personal income tax in Vietnam?

When is the timing for determining taxable income from prize-winning for personal income tax in Vietnam? How to calculate personal income tax on prize-winnings?

How much salary is subject to PIT deduction using the progressive tax tariff in Vietnam?
How much salary is subject to PIT deduction using the progressive tax tariff in Vietnam?

What are cases of personal income tax refund in Vietnam in 2024?
What are cases of personal income tax refund in Vietnam in 2024? When shall the overpaid personal income tax not be refunded?

What are guidelines on lookibng up outstanding PIT in Vietnam?
What are guidelines on lookibng up outstanding PIT in Vietnam?

Are hazardous allowances subject to personal income tax in Vietnam?
Are hazardous allowances subject to personal income tax in Vietnam? What income is exempt from personal income tax?

Chủ đề nổi bật:

Thuế Giá trị gia tăng

Are imports eligible for VAT deduction in Vietnam?

Shall non-cash payment records be eligible for deduction of input VAT in Vietnam?
Shall non-cash payment records be eligible for deduction of input VAT in Vietnam?

Is input VAT on fixed assets deductible in Vietnam?
Is input VAT on fixed assets deductible in Vietnam?

What are cases where imports are exempt from VAT in Vietnam?
What are cases where imports are exempt from VAT in Vietnam?

Are goods imported as humanitarian aid subject to value-added tax in Vietnam?
Are goods imported as humanitarian aid subject to value-added tax in Vietnam? Do import-export duties apply to goods imported as humanitarian aid?

Chủ đề nổi bật:

Thuế Tiêu thụ đặc biệt

Is the excise tax applicable to prisoner transport vehicles in Vietnam?

Which entities are excise taxpayers in Vietnam? Is the excise tax applicable to prisoner transport vehicles in Vietnam?

Where and when will the Hanoi Beer Festival 2024 be held? What is the excise tax rate applied to beer in Vietnam?
Where and when will the Hanoi Beer Festival 2024 be held? What is the excise tax rate applied to beer in Vietnam?

Are votive papers subject to excise tax up to 70% in Vietnam?
Are votive papers subject to excise tax up to 70% in Vietnam?

Is it possible to have a reduction on excise tax if the taxpayer encounters an accident in Vietnam? What conditions are required for the deduction of excise tax?
Is it possible to have a reduction on excise tax if the taxpayer encounters an accident in Vietnam? What conditions are required for the deduction of excise tax?

What is the excise tax rate for beer in Vietnam in 2024?
What is the excise tax rate for beer in Vietnam in 2024? What are cases where the excise tax is refundable?

Chủ đề nổi bật:

Thuế Xuất nhập khẩu

What is the latest supplementary declaration form for exports and imports in Vietnam? What are cases where customs declaration for exports and imports is supplemented in Vietnam?

If the export duty has been paid without exports in Vietnam, shall the amount of paid export be refunded?
If the export duty has been paid without exports in Vietnam, shall the amount of paid export be refunded?

What are cases where a customs declarant is allowed to supplement the customs declaration in Vietnam? What is the content of customs declaration suplementary in Vietnam?
What are cases where a customs declarant is allowed to supplement the customs declaration in Vietnam? What is the content of customs declaration suplementary in Vietnam?

What types of taxes are applicable to foreign goods imported into Vietnam? What are the tax rates for foreign goods imported into Vietnam?
In the case of purchasing goods from abroad, what is the threshold for tax liability? What are the tax rates for foreign goods imported into Vietnam?

What are 8 groups of enterprises trading in high-tariff goods centralized for inspection by the General Department of Customs of Vietnam in 2025?
What are 8 groups of enterprises trading in high-tariff goods centralized for inspection by the General Department of Customs of Vietnam in 2025?

Chủ đề nổi bật:

Thuế Sử dụng đất

When is the deadline for submission of tax declaration of land-related amounts in Vietnam?

Is land for construction of schools subject to non-agricultural land use tax in Vietnam?
Is land for construction of schools subject to non-agricultural land use tax in Vietnam?

Is land used for cemeteries subject to non-agricultural land use tax in Vietnam?
Is land used for cemeteries subject to non-agricultural land use tax in Vietnam?

Which types of land of investment projects be exempt from non-agricultural land use tax in Vietnam?
Which types of land of investment projects be exempt from non-agricultural land use tax in Vietnam?

When is the annual deadline for paying non-agricultural land use tax in Vietnam?
When is the annual deadline for paying non-agricultural land use tax in Vietnam? Do non-agricultural land use tax declarations need to be re-submitted annually in Vietnam?

Chủ đề nổi bật:

Thuế Tài nguyên

What are distribution methods for resource royalty in Vietnam?

What are distribution methods for resource royalty in Vietnam? When is the resource royalty distributed? How is resource royalty declared and paid?

Which types of natural water are exempt from severance tax in Vietnam?
Which types of natural water are exempt from severance tax in Vietnam? What is the severance tax rate for natural water in Vietnam? Which entities are taxpayers?

What is the current severance tax code in Vietnam?
What is the current severance tax code in Vietnam?

What are amendments to the severance tax framework in tax reform strategy in Vietnam?
What is severance tax? What are amendments to the severance tax framework in tax reform strategy in Vietnam?

What is the Form 06/MGTH on application for exemption of resource royalty in Vietnam?
What is the Form 06/MGTH on application for exemption of resource royalty in Vietnam?

Chủ đề nổi bật:

Thuế Bảo vệ môi trường

Where to declare environmental safety fee for buyers of minerals in bulks from independent miners in Vietnam?

What is the environmental safety fee rate for crude oil? Where to declare environmental safety fee for buyers of minerals in bulks from independent miners in Vietnam?

Where is the place to declare environmental safety fee for iron ore mining in Vietnam?
Which entities engaging in the iron ore mining in Vietnam are the environmental safety fee payers? Where is the place to declare environmental safety fee for iron ore mining in Vietnam?

Do livestock facilities that house poultry on farms in Vietnam have to pay environmental protection fees?
What are the regulations on the authority to collect environmental protection fees? Do livestock facilities that house poultry on farms in Vietnam have to pay environmental protection fees?

From December 31, 2024: What are environmental protection tax rates applied to gasoline, oil, and lubricant in Vietnam in 2025?
What are environmental protection tax rates applied to gasoline, oil, and lubricant in Vietnam? How to declare environmental protection tax for gasoline, oil, and lubricants? What goods are exempt from environmental protection tax?

Are products containing 95% of petroleum-based mineral oil subject to environmental protection tax in Vietnam?
Are products containing 95% of petroleum-based mineral oil subject to environmental protection tax in Vietnam?

Chủ đề nổi bật:

Quản lý thuế

Shall banks in Vietnam issue invoices for loan interest collection?

Shall banks in Vietnam issue invoices for loan interest collection? What are requirements of authenticated e-invoice?

What currency is recorded on a tax receipt in Vietnam? Which form is for pre-denominated tax, fee, charge receipts in Vietnam?
What currency is recorded on a tax receipt in Vietnam? Which form is for pre-denominated tax, fee, charge receipts in Vietnam according to Decree 11?

Vietnam: Does the certificate of tax withholding include the taxpayer's nationality?
Vietnam: Does the certificate of tax withholding include the taxpayer's nationality? What is the format of certificate of tax withholding in Vietnam?

General Department of Taxation of Vietnam: 9 groups of enterprises inspected in 2025?
General Department of Taxation of Vietnam: 9 groups of enterprises inspected in 2025?

What are the conditions for determining a Vietnamese resident?
What are the conditions for determining a Vietnamese resident?

Chủ đề nổi bật:

Thuế khác

Which entities are subject to contractor tax? Where is the place to submit contractor tax declareration in Vietnam?

What are guidelines for declaring registration fees for motorcycles online in Vietnam?
Which entities are subject to registration fees? How to declare and pay registration fees? What are guidelines for declaring registration fees for motorcycles online in Vietnam?

What are guideline for paying the registration fees through VCB bank app? When is the time of payment for registration fees in Vietnam?
What are guideline for paying the registration fees through VCB bank app? When is the time of payment for registration fees in Vietnam?

What are guidelines for writing a personal self-assessment for CPV members without leading positions? How much is the membership fee for CPV members in the Vietnam Veterans Association?
What are guidelines for writing a personal self-assessment for CPV members without leading positions? How much is the membership fee for CPV members in the Vietnam Veterans Association?

How to submit the employment report for the last six months of 2024 online? How much is the membership fee for union members in Vietnam?
How to submit the employment report for the last six months of 2024 online? How much is the membership fee for union members at state agencies in Vietnam?

Chủ đề nổi bật:

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