Newsletter on Taxation, Accounting and Business – August 2026
UPDATING ON TAX LAW
- Decree No. 291/2026/ND-CP dated 21/7/2026 amending and supplementing certain articles of Decree No. 125/2020/ND-CP dated 19/10/2020 of the Government on administrative penalties for tax and invoice violations
- Official Letter No. 4637/CT-CS dated 08/7/2026 of the Tax Department regarding seasonal labor hiring expenses
- Official Letter No. 4782/CT-CS dated 13/7/2026 of the Tax Department regarding the lease of assets from individuals
- Official Letter No. 3867/QNI-QLDN2 dated 04/8/2026 of Quang Ninh Provincial Tax Department guiding VAT declaration during the investment phase
- Official Letter No. 10310/NBI-QLDN2 dated 07/8/2026 of Ninh Binh Provincial Tax Department regarding 10% PIT withholding for cases where labor contracts have been terminated
- Official Letter No. 10311/NBI-QLDN2 dated 07/8/2026 of Ninh Binh Provincial Tax Department guiding personal income tax policy
- Official Letter No. 13665/HYE-QLDN1 dated 11/8/2026 of Hung Yen Provincial Tax Department guiding foreign contractor tax policy for transportation and forwarding services for exported goods
- Official Letter No. 13592/HYE-QLDN2 dated 07/8/2026 of Hung Yen Provincial Tax Department guiding the deductibility of scrap and defective-product destruction costs for CIT purposes
- Official Letter No. 2703/VLO-QLDN3 dated 12/8/2026 of Vinh Long Provincial Tax Department guiding VAT policy on declaration of input VAT invoices arising in the period and VAT refunds
- Official Letter No. 10775/BNI-QLDN1 dated 06/8/2026 of Bac Ninh Provincial Tax Department guiding the application of exchange rates by exporting enterprises
- Official Letter No. 6101/BHXH-QLT dated 31/7/2026 of Ho Chi Minh City Social Security guiding allowances
