Chính sách Thuế

Is the tracing of tax payment information considered an e-document in Vietnam?

When does an e-document have the have the same validity as physical one? Is the tracing of tax payment information considered an e-document in Vietnam?

What are 06 cases eligible for deduction of input value-added tax in Vietnam from July 1, 2025?

What are 06 cases eligible for deduction of input value-added tax in Vietnam from July 1, 2025? Which entities are the taxpayer for value-added tax in Vietnam?

Shall the input VAT of promotional goods be deducted in Vietnam?

Shall the input VAT of promotional goods be deducted in Vietnam? Which business establishments apply the VAT deduction method?

Is the overtime pay subject to personal income tax in Vietnam?

Is the overtime pay subject to personal income tax in Vietnam? What is the latest 2024 personal income tax reduction application form in Vietnam?

What are cases where collected inputs of the tax accounting subsystem in Vietnam are adjusted?

What are the rules for development of invoice/record information systems in Vietnam?

Are the 2025 Tet bonus in kind subject to personal income tax in Vietnam?

Are the 2025 Tet bonus in kind subject to personal income tax in Vietnam? Which entities are personal income taxpayers in Vietnam?

How to determine revenue and rates for fixed tax in Vietnam?

Which entities are the subjects applying the direct method of value-added tax calculation in Vietnam according to the Law on Value-Added Tax 2024?

When is the time to set up a domestic tax accounting book in Vietnam?

What are the principles of period-based accounting principles in Vietnam?

What is the VAT calculation rate based on the direct method on revenue in Vietnam?

What are the contents of theType-1 account in Vietnam?

What is the scope of application of the Circular 111/2021/TT-BTC providing guidance on domestic tax accounting in Vietnam?

What are the tax accounting activities in Vietnam under Circular 111/2021?

What is payable iD number? What are the principles for issuing payable iD number in Vietnam?

How to calculate VAT using the direct method based on revenue in Vietnam from July 1, 2025?

Are industrial emissions subject to environmental protection fees in Vietnam under the new Decree?

When shall an invalid e-invoice be destroyed in Vietnam?

What is the VAT taxable price for goods and services subject only to environmental protection tax in Vietnam from July 1, 2025?

What is the VAT taxable price for goods and services subject only to environmental protection tax in Vietnam from July 1, 2025? Which entities are the taxpayers in Vietnam?

How to declare taxes for individuals leasing assets who directly declare taxes with the tax authority in Vietnam?

How to write form 05/KK-TNCN - Personal income tax declaration for income from salaries, wages in Vietnam?

What are regulations on guidelines on implementing the offset of excess tax, late payment interest, and fines in Vietnam?

What are regulations on tax declaration and payment in convertible foreign currencies in Vietnam?

Thuế Thu nhập doanh nghiệp

What is the remuneration expense under the Ordinance on proceeding costs in Vietnam in 2024?

What are travel expenses according to the 2024 Ordinance on proceeding costs in Vietnam?
What are travel expenses according to the 2024 Ordinance on proceeding costs in Vietnam?

Vietnam: What does the Corporate Income Tax (CIT) finalization dossier include?
What does the Corporate Income Tax (CIT) finalization dossier include? What is the deadline for submitting the CIT finalization dossier in Vietnam?

Is income from the transfer of rights to extract minerals to an entity within the same province in Vietnam subject to CIT?
Is income from the transfer of rights to extract minerals to an entity within the same province in Vietnam subject to CIT?

Shall an agent for a foreign enterprise pay corporate income tax in Vietnam?
Shall an agent for a foreign enterprise pay corporate income tax in Vietnam?

Chủ đề nổi bật:

Thuế Thu nhập cá nhân

What is the 2025 Tet holiday Schedule for Lottery in Northern, Central, and Southern Vietnam? Is winning the lottery subject to personal income tax in Vietnam?

How to calculate benefits for those retiring early upon downsizing in Vietnam? Is the retirement allowance subject to PIT?
How to calculate benefits for those retiring early upon downsizing in Vietnam? Is the retirement allowance subject to PIT?

How to determine the 2025 Tet bonus fund for Vietnamese officials and public employees according to Decree 73? Are 2025 Tet bonuses for Vietnamese officials and public employees taxable?
How to determine the 2025 Tet bonus fund for Vietnamese officials and public employees according to Decree 73? Are 2025 Tet bonuses for Vietnamese officials and public employees taxable?

What is the transfer price for income from capital transfer in Vietnam?
What is the transfer price for income from capital transfer in Vietnam? How to declare personal income tax for income from capital transfer in Vietnam?

Is personal income tax payable when receiving a gift in the form of call options on shares in Vietnam?
What is the deadline of the personal income tax payment in Vietnam? Is personal income tax payable when receiving a gift in the form of call options on shares in Vietnam?

Chủ đề nổi bật:

Thuế Giá trị gia tăng

Vietnam: What is the VAT declaration form for Q4 2024? Where to download the declaration form?

Vietnam: What is the VAT declaration form for Q4 2024? Where to download the declaration form? What is the penalty for late submission of the VAT declaration in Vietnam for Q4 2024?

What is the latest Law on Value-Added Tax 2024 in Vietnam? When does the Law on Value-Added Tax 2024 come into force in 2025?
What is the latest Law on Value-Added Tax 2024 in Vietnam? When does the Law on Value-Added Tax 2024 come into force in 2025?

Which goods and services are subject to a 5% VAT rate in Vietnam from July 1, 2025?
Which goods and services are subject to a 5% VAT rate in Vietnam from July 1, 2025? How to determine the VAT taxable price in Vietnam from July 1, 2025?

What is the VAT rate for clean water serving everyday life in Vietnam?
What is the VAT rate for clean water serving everyday life in Vietnam?

What are regulations on the taxable prices of goods sold by installment in Vietnam from July 1, 2025?
What are regulations on the taxable prices of goods sold by installment in Vietnam from July 1, 2025? When is the VAT determined for goods sold by installment in Vietnam?

Chủ đề nổi bật:

Thuế Tiêu thụ đặc biệt

How much is the fine for running a red light with a motorcycle in Vietnam in 2025? Which types of motorcycles are subject to excise tax?

When shall Decree 168 become null and void in Vietnam? What is the penalty for riding without a helmet in Vietnam according to Decree 168?
When shall Decree 168 become null and void in Vietnam? What is the penalty for riding without a helmet in Vietnam according to Decree 168? Are motorized bicycles subject to excise tax?

What are the 2025 prices of fireworks of the Ministry of National Defense of Vietnam? Are fireworks of the Ministry of National Defense of Vietnam subject to excise tax in Vietnam?
What are the 2025 prices of fireworks of the Ministry of National Defense of Vietnam? Are fireworks of the Ministry of National Defense of Vietnam subject to excise tax in Vietnam?

What is the passing score for the legal knowledge test for restoration of driver license points in Vietnam from January 1, 2025? Which vehicles are subject to excise tax?
What is the passing score for the legal knowledge test for restoration of driver license points in Vietnam from January 1, 2025? Which vehicles are subject to excise tax?

Are ambulance vehicles subject to excise tax in Vietnam?
Are ambulance vehicles subject to excise tax in Vietnam? Which goods and services are subject to excise tax in Vietnam?

Chủ đề nổi bật:

Thuế Xuất nhập khẩu

Who shall stipulate the currencies of tax declaration and payment using foreign convertible currencies in Vietnam?

What is the 2025 Tet holiday schedule for Shopee couriers in Vietnam? Shall goods under 1 million VND sent via express delivery to Vietnam not be exempted from import duty?
What is the 2025 Tet holiday schedule for Shopee couriers in Vietnam? Shall goods under 1 million VND sent via express delivery to Vietnam not be exempted from import duty?

What are regulations on internal control of import-export tax accounting in Vietnam?.
What are regulations on internal control of import-export tax accounting in Vietnam?. When does the import-export tax accounting period for January 2025 start in Vietnam?

What is the 2025 Tet holiday schedule of J&T Express in Vietnam? Are import goods below 1 million VND sent via express delivery not suject to tax exemption in Vietnam from February 2025?
What is the 2025 Tet holiday schedule of J&T Express in Vietnam? Are import goods below 1 million VND sent via express delivery not suject to tax exemption in Vietnam from February 2025?

Is there an import-export duty for goods temporarily imported for display at trade fairs or exhibitions in Vietnam?
Is there an import-export duty for goods temporarily imported for display at trade fairs or exhibitions in Vietnam?

Chủ đề nổi bật:

Thuế Sử dụng đất

What is the current state policy on exemption and reduction of non-agricultural land use tax in Vietnam?

What is the current state policy on exemption and reduction of non-agricultural land use tax in Vietnam? Which entities are non-agricultural land use taxpayers in Vietnam?

When is the deadline for paying land levy? How to calculate land levy when being allocated land on which a land levy is imposed by the State of Vietnam?
When is the deadline for paying land levy? How to calculate land levy when being allocated land on which a land levy is imposed by the State of Vietnam?

What is the guidance on creating QR code for Land Use Rights Certificates in Vietnam according to Official Dispatch 1805? How is the non-agricultural land use tax calculated?
What is the guidance on creating QR code for Land Use Rights Certificates in Vietnam according to Official Dispatch 1805? How is the non-agricultural land use tax calculated?

What is the Form No. 04/tk-sddpnn on non-agricultural land use tax declaration in Vietnam?
What is the Form No. 04/tk-sddpnn on non-agricultural land use tax declaration in Vietnam? What is the price of a square meter of taxable land for non-agricultural land use tax calculation in Vietnam?

How to calculate the non-agricultural land use tax in Vietnam for 2025?
How to calculate the non-agricultural land use tax in Vietnam for 2025?

Chủ đề nổi bật:

Thuế sử dụng đất phi nông nghiệp

Thuế Tài nguyên

Vietnam: What is the Latest Law on Severance tax in 2025?

Vietnam: What is the Latest Law on Severance tax in 2025? What are Decrees and Circulars guiding the Law on Severance tax in 2025?

What is the taxable value for natural aquatic products in Quang Nam province for 2025?
What is the taxable value for natural aquatic products in Quang Nam province for 2025?

What is the price for calculating resource royalty for natural bird's nests in Quang Nam province for the year 2025?
What is the price for calculating resource royalty for natural bird's nests in Quang Nam province for the year 2025? When shall organizations and individuals be exempted or reduced from resource royalty in Vietnam?

List of prices for calculating resource royalty in the year 2025 issued in Quang Nam province?
List of prices for calculating resource royalty in the year 2025 issued in Quang Nam province? How is the natural resource output determined in Vietnam?

What is the latest resource royalty declaration form for petroleum in Vietnam?
What is the latest resource royalty declaration form for petroleum in Vietnam? Where is the location to submit the resource royalty declaration dossier in Vietnam?

Chủ đề nổi bật:

Thuế Bảo vệ môi trường

How to declare and pay environmental protection tax on imported gasoline, oil, and lubricants for purposes other than resale in Vietnam?

Are gasoline-powered cars subject to environmental protection tax in Vietnam?
Are gasoline-powered cars subject to environmental protection tax in Vietnam? What is the environmental protection tax declaration form?

What are the tax incentive policies in environmental protection in Vietnam?
What are the tax incentive policies in environmental protection in Vietnam? What are regulations on the environmental protection taxpayer in Vietnam?

What is the Resolution 60 on environmental protection tax for oil and gas in Vietnam?
What is the Resolution 60 on environmental protection tax for oil and gas in Vietnam?

Which goods is the environmental protection tax paid only once in Vietnam?
Which goods is the environmental protection tax paid only once in Vietnam? What are regulations on the declaration, payment, and calculation of the environmental protection tax in Vietnam?

Chủ đề nổi bật:

Quản lý thuế

How to cancel a second personal TIN in Vietnam?

How to cancel a second personal TIN in Vietnam? Shall a person without personal TIN be considered dependant in Vietnam?

How to look up the issuance date of TIN for enterprises in Vietnam?
How to look up the issuance date of TIN for enterprises in Vietnam? What is the time limit for re-issuing a TIN of enterprises in Vietnam?

When does Q1 2025 begin? What is the deadline for paying taxes in Vietnam for Q1 2025?
When does Q1 2025 begin? What is the deadline for paying taxes in Vietnam for Q1 2025?

What is the Vietcombank's Tet Holiday Schedule 2025? Does the bank have the responsibility to provide taxpayer transaction information to the tax authorities in Vietnam?
What is the Vietcombank's Tet Holiday Schedule 2025? Does the bank have the responsibility to provide taxpayer transaction information to the tax authorities in Vietnam?

What are the 2025 Tet holiday notice templates in Vietnamese and English? May enterprises submit e-tax returns on the first day of Tet holiday in Vietnam?
What are the 2025 Tet holiday notice templates in Vietnamese and English? May enterprises submit e-tax returns on the first day of Tet holiday in Vietnam?

Chủ đề nổi bật:

Thuế khác

What is the List of 05 new costs of proceedings in Vietnam from July 1, 2025?

What is the List of 05 new costs of proceedings in Vietnam from July 1, 2025? What is the Funding for costs of proceedings in Vietnam under Ordinance 05?

New ordinance on costs of proceedings in Vietnam promulgated from July 1, 2025?
New ordinance on costs of proceedings in Vietnam promulgated from July 1, 2025?

What are Answers to Round 3 of the Contest on Learn about the 95th Anniversary of the Founding of the Communist Party of Vietnam and the History of the CPV Committee of Quang Ninh Province?
What are Answers to Round 3 of the Contest on Learn about the 95th Anniversary of the Founding of the Communist Party of Vietnam and the History of the CPV Committee of Quang Ninh Province?

What is the initial licensing fee declaration form in Vietnam in 2025? How to complete the 2025 licensing fee declaration?
What is the initial licensing fee declaration form in Vietnam in 2025? How to complete the 2025 licensing fee declaration?

What are the slaughtering control fees in veterinary in Vietnam? Are livestock farms subject to environmental protection fees in Vietnam?
What are the slaughtering control fees in veterinary in Vietnam? Are livestock farms subject to environmental protection fees in Vietnam?

Chủ đề nổi bật:

Địa chỉ:	19 Nguyễn Gia Thiều, P. Võ Thị Sáu, Q.3, TP. Hồ Chí Minh
Điện thoại:	(028) 3930 3279 (06 lines)
E-mail:	info@lawnet.vn