Chính sách Thuế

What day is the 3rd day of the 2025 Tet holiday in Vietnam? Is overtime pay on the 3rd day of the 2025 Tet holiday subject to personal income tax in Vietnam?

What day is the 3rd day of the 2025 Tet holiday in Vietnam? Is overtime pay on the 3rd day of the 2025 Tet holiday subject to personal income tax in Vietnam?

Vietnam: What information does the tax authorities’ authentication code on an e-invoice include?

What information does the tax authorities’ authentication code on an e-invoice include? What are bases for issuance of tax authorities’ authentication code on an e-invoice in Vietnam?

Are the goods and service trading and exchange relations between non-tariff areas and the inland considered import and export relations in Vietnam?

Are the goods and service trading and exchange relations between non-tariff areas and the inland considered import and export relations in Vietnam? Which entities are allowed to operate in non-tariff areas in Vietnam?

What is irregular income? How much irregular income is subject to personal income tax in Vietnam?

What is the Gregorian date for the 1st day of the 12th lunar month? Is the deadline for the first information disclosure for fixed tax payers of 2024 the 1st day of the 12th lunar month?

From July 1, 2025, how many methods are there for VAT calculation in Vietnam?

From July 1, 2025, how many methods are there for VAT calculation in Vietnam? What are regulations on VAT calculation methods in Vietnam?

From July 1, 2025, when shall a business establishment have the residual VAT on the investment project carried forward to the next period in Vietnam?

When is the time for determination of VAT for goods in Vietnam according to the Law on Value-Added Tax 2024?

When is the time for determination of VAT for goods in Vietnam according to the Law on Value-Added Tax 2024? Which types of goods are entitled to a 0% VAT rate?

From July 1, 2025, are medical examination and treatment services subject to VAT in Vietnam?

From July 1, 2025, are medical examination and treatment services subject to VAT in Vietnam? When is the time for determination of VAT for services in Vietnam?

What are methods of calculating taxi fares in Vietnam from January 1, 2025? Do Grab drivers need to pay taxes in Vietnam?

What are regulations on vehicles for passenger transportation on fixed routes in Vietnam from January 1, 2025? Do passenger transportation on fixed routes incur VAT in Vietnam?

What is the formula for calculating profit before tax in Vietnam? Which income of enterprises is subject to corporate income tax in Vietnam?

Is the severance tax a direct or indirect tax in Vietnam? What are subjects to the severance tax in Vietnam?

Is the severance tax a direct or indirect tax in Vietnam? What are subjects to the severance tax in Vietnam? What are regulations on resource output for calculating severance tax in Vietnam?

What is the full text of Circular 103 on contractor tax in Vietnam? What are the 05 entities which are exempt from contractor tax in Vietnam under Circular 103?

What are amendments to personal income tax policies in Vietnam from January 1, 2025?

What are amendments to personal income tax policies in Vietnam from January 1, 2025? Who are personal income taxpayers in Vietnam?

Is personal income tax required for payments for participation in machinery investment projects in Vietnam?

Is personal income tax required for payments for participation in machinery investment projects in Vietnam? Who has the authority to decide on personal income tax refund in Vietnam?

What is the Gregorian date for the 2025 Tet holiday? May taxpayers submit e-tax dossiers during the 2025 Tet holiday in Vietnam?

Is the confectionery business during the 2025 Tet holiday subject to VAT in Vietnam?

Is the confectionery business during the 2025 Tet holiday subject to VAT in Vietnam? What is the taxable price for confectionery business in Vietnam?

Shall the income earners’ TINs be deactivated when their income payer’s TIN is deactivated in Vietnam?

Shall the income earners’ TINs be deactivated when their income payer’s TIN is deactivated in Vietnam? What does the TIN deactivation application include?

Is overtime pay during Tet holiday in 2025 subject to personal income tax in Vietnam?

Is overtime pay during Tet holiday in 2025 subject to personal income tax in Vietnam? How to calculate overtime pay during Tet holiday in 2025 for employees in Vietnam?

Shall invoices be issued for internal use goods in Vietnam? What is the form number of e-invoice 1C23LBB in Vietnam?

Vietnam: Shall the tax be imposed in cases where the declarant fails to calculate the amount of tax payable themselves?

Does tax administration content include cancellation of tax debts in Vietnam?

Does tax administration content include cancellation of tax debts in Vietnam? What are cases of cancellation of tax debts in Vietnam?

Vietnam: What is the VAT declaration form for December 2024?

Vietnam: What is the VAT declaration form for December 2024? What are regulations on VAT deferral in Vietnam?

Thuế Thu nhập doanh nghiệp

What are conditions for issuing an electricity license in Vietnam from February 1, 2025? Are revenues from electricity trading eligible for corporate income tax incentives in Vietnam?

What are bases for formulation of medium-term and annual public investment plans in Vietnam from January 01, 2025? What are conditions for application of CIT incentives in Vietnam?
What are bases for formulation of medium-term and annual public investment plans in Vietnam from January 01, 2025? What are conditions for application of CIT incentives in Vietnam?

What are 03 professional and comprehensive 2025 Tet holiday announcement templates for enterprises in Vietnam? Where are the places of tax payment for enterprises in Vietnam?
What are 03 professional and comprehensive 2025 Tet holiday announcement templates for enterprises in Vietnam? Where are the places of tax payment for enterprises in Vietnam?

When is the timeline for the corporate income tax payment in Vietnam in 2025?
When is the timeline for the corporate income tax payment in Vietnam in 2025? Is there a penalty for late payment if the corporate income tax is not paid on time?

Which form is used for declaring information on related parties and related-party transactions in corporate income tax calcualtion in Vietnam?
Which form is used for declaring information on related parties and related-party transactions in corporate income tax calcualtion in Vietnam?

Chủ đề nổi bật:

Thuế Thu nhập cá nhân

When should the PIT declaration for December 2024 be submitted in Vietnam?

When should the PIT declaration for December 2024 be submitted in Vietnam? What income is exempt from PIT in Vietnam?

Is there an official reduction of 2% lending interest rate for those affected by Typhoon Yagi in Vietnam? Is income from lending interest subject to personal income tax?
Is there an official reduction of 2% lending interest rate for those affected by Typhoon Yagi in Vietnam? Is income from lending interest subject to personal income tax?

What is the disbursement schedule for pension and social insurance allowances in Ho Chi Minh City during Tet 2025?
What is the disbursement schedule for pension and social insurance allowances in Ho Chi Minh City during Tet 2025? Is income from pension subject to personal income tax in Vietnam?

What are cases where employees with income from multiple sources shall declare tax directly in Vietnam?
What are cases where employees with income from multiple sources shall declare tax directly in Vietnam? What is the PIT finalization form in Vietnam according to Circular 80?

Can stepmothers be registered as dependants for personal exemptions in Vietnam?
Can stepmothers be registered as dependants for personal exemptions in Vietnam? What does the application for registering personal exemptions for a stepmother include?

Chủ đề nổi bật:

Thuế Giá trị gia tăng

What is the penalty for late submission of VAT returns of Quarter 4, 2024 in Vietnam?

What is the penalty for late submission of VAT returns of Quarter 4, 2024 in Vietnam? What are regulations on VAT deferral in Vietnam?

What is the deadline for submitting tax returns for December 2024 in Vietnam?
What is the deadline for submitting tax returns for December 2024 in Vietnam? What are regulations on VAT deferral?

Shall social media users in Vietnam verify accounts with phone numbers from December 25, 2024? Is internet service fee eligible for VAT reduction in Vietnam?
Shall social media users in Vietnam verify accounts with phone numbers from December 25, 2024? Is internet service fee eligible for VAT reduction in Vietnam?

Vietnam: Is a VAT invoice issued when exporting goods?
Vietnam: Is a VAT invoice issued when exporting goods? When is the timing for issuing a VAT invoice?

What are 02 cases of handling in case a taxpayer finds that the requirements for quarterly declaration are not fulfilled in Vietnam?
What are 02 cases of handling in case a taxpayer finds that the requirements for quarterly declaration are not fulfilled in Vietnam?

Chủ đề nổi bật:

Thuế Tiêu thụ đặc biệt

Which types of automobiles are exempt trom excise tax in Vietnam?

What are cases where an imported air conditioner is subject to excise tax in Vietnam?
What are cases where an imported air conditioner is subject to excise tax in Vietnam?

What is the cylinder capacity of two-wheeled motor vehicless required to pay excise tax in Vietnam?
What is the cylinder capacity of two-wheeled motor vehicless required to pay excise tax in Vietnam?

Is the liquor with an alcohol content of 20% or higher subject to excise tax in Vietnam?
Is the liquor with an alcohol content of 20% or higher subject to excise tax in Vietnam?

What is the excise tax rate applying to the dance hall service in Vietnam?
What is the excise tax rate applying to the dance hall service in Vietnam?

Chủ đề nổi bật:

Thuế Xuất nhập khẩu

Shall duties on imports be paid before customs clearance in Vietnam?

Shall duties on imports be paid before customs clearance in Vietnam? When is the deadline for paying late payment interest for imports in Vietnam?

What is the duration of the tax payment guarantee period in Vietnam? What are regulations on assistance in recovery of customs debts in Vietnam?
What is the duration of the tax payment guarantee period in Vietnam? What are regulations on assistance in recovery of customs debts in Vietnam?

Does the ACTS assist in calculating customs duties in Vietnam?
Does a customs declarant have the right to conduct customs procedures for goods placed under the ACTS procedure in Vietnam? Does the ACTS System support the calculation of customs duties?Does the ACTS assist in calculating customs duties in Vietnam?

What is the regulation on the currency unit in tax accounting in Vietnam?
What is the regulation on the currency unit in tax accounting in Vietnam?

Vietnam: How many types of bookkeeping accounts are there?
Vietnam: How many types of bookkeeping accounts are there?

Chủ đề nổi bật:

Thuế Sử dụng đất

Shall the duration of agricultural land use tax exemption in Vietnam be extended until December 31, 2030?

Shall Decision 71 on the Hanoi land price list replace Decision 30? Which entities are non-agricultural land use taxpayers in Vietnam?
Shall Decision 71 on the Hanoi land price list replace Decision 30? Which entities are non-agricultural land use taxpayers in Vietnam?

What is the latest Hanoi land price list for 2024? Which entities are land use taxpayers in Vietnam?
What is the latest Hanoi land price list for 2024? Which entities are land use taxpayers in Vietnam?

Do Vietnam's state budget revenues from land include land use tax?
How to calculate land use tax in Vietnam? Do Vietnam's state budget revenues from land include land use tax?

Shall enterprises with 30% of their employees being diseased soldiers in Vietnam be entitled to a reduction in non-agricultural land use tax?
Shall enterprises with 30% of their employees being diseased soldiers in Vietnam be entitled to a reduction in non-agricultural land use tax?

Chủ đề nổi bật:

Thuế Tài nguyên

Is coal gas subject to severance tax in Vietnam? What is the severance tax rate for coal gas?

What is the deadline for submitting resource royalty declaration for natural water used in hydropower generation in Vietnam?
What is the deadline for submitting resource royalty declaration for natural water used in hydropower generation in Vietnam? How is the resource royalty value for natural water?

When is the deadline for paying resource royalty on crude oil? What are regulations on resource royalty price for crude oil in Vietnam?
When is the deadline for paying resource royalty on crude oil? What are regulations on resource royalty price for crude oil in Vietnam?

Shall tax payers that encounter natural disasters be eligible for severance tax exemption and reduction in Vietnam?
Shall tax payers that encounter natural disasters be eligible for severance tax exemption and reduction in Vietnam?

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?

Chủ đề nổi bật:

Thuế Bảo vệ môi trường

In the case of gasoline importing commission, which entity shall pay environmental protection tax in Vietnam?

In the case of gasoline importing commission, which entity shall pay environmental protection tax in Vietnam? When is the environmental protection tax calculated for imported gasoline for sale in Vietnam?

What is the method for calculating environmental protection fees for emissions in Vietnam from 2025?
What is the method for calculating environmental protection fees for emissions in Vietnam from 2025?

What is the fireworks schedule for New Year's Eve 2025 in Ho Chi Minh City? Are fireworks subject to environmental protection tax?
What is the fireworks schedule for New Year's Eve 2025 in Ho Chi Minh City? Are fireworks subject to environmental protection tax?

What are regulations on environmental protection fee for emissions from January 5, 2025?
What are regulations on environmental protection fee for emissions from January 5, 2025 under the Decree 153/2024/ND-CP?

What are regulations on environmental protection tax rates applied to gasoline and oil in Vietnam from January 1, 2025?
What are regulations on environmental protection tax rates applied to gasoline and oil in Vietnam from January 1, 2025?

Chủ đề nổi bật:

Quản lý thuế

What is the Gregorian date for 17th day of the 12th lunar month? What are Vietnamese public holidays in the January of Gregorian calendar? How many days off are there for Vietnamese tax officials in January 2025?

What day is the 18th of the 12th lunar month in 2025? What tax return submission deadline is on the 18th of the 12th lunar month in Vietnam?
What day is the 18th of the 12th lunar month in 2025? What tax return submission deadline is on the 18th of the 12th lunar month in Vietnam?

Shall the Decree on tax administration for e-commerce business in Vietnam be issued in March 2025?
Shall the Decree on tax administration for e-commerce business in Vietnam be issued in March 2025?

Shall issued TINs be reissued to another taxpayer in Vietnam?
Shall issued TINs be reissued to another taxpayer in Vietnam? If a person loses their TIN notification, shall the tax authority reissue it?

When is the invoicing time for organizations trading real estate in case the ownership is not yet transferred in Vietnam?
When is the invoicing time for organizations trading real estate in case the ownership is not yet transferred in Vietnam? What are the penalties for violations against regulations on issuance of invoices upon sale of goods in Vietnam?

Chủ đề nổi bật:

Thuế khác

What is arbitration charge? Do branches of foreign arbitration institutions in Vietnam have the right to collect arbitration charges?

What is the licensing fee payable for individual and household businesses with an annual revenue over 500 million?
What is the licensing fee payable for individual and household businesses with an annual revenue over 500 million?

Shall the data belonging to the prior accounting period be adjusted after the closing day of an accounting period in Vietnam?
Shall the data belonging to the prior accounting period be adjusted after the closing day of an accounting period in Vietnam?

What is the domestic tax accounting database in Vietnam?
What are requirements for government tax accountants when imputing and searching tax accounting data from the domestic tax accounting database in Vietnam?

What is the duration for the imposition of provisional anti-dumping duty in Vietnam?
What is the duration for the imposition of provisional anti-dumping duty in Vietnam?

Chủ đề nổi bật:

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