How the law regulates the business license tax in the year 2026
I would like to ask how the law regulates the business license tax in the year 2026 On January 23, 2026, the Tax Department issued Official Dispatch No. 645/CT-CS of 2026 to organize propaganda and support the collection and payment of the business license tax starting from January 1, 2026. Official Dispatch No. 645/CT-CS of […]
Documents for the latest corporate income tax final settlement dossier
What documents do I need to prepare for the latest corporate income tax final settlement dossier? The corporate income tax final settlement dossier (the latest corporate income tax final settlement dossier) is based on subsection 7.2 of Section 7, Appendix I of Decree 373/2025/ND-CP, with detailed components as follows: In the case of corporate income […]
Conditions to receive unemployment benefits
I have just had my labor contract terminated at a local enterprise. What conditions do I need to meet to receive unemployment benefits? Employees who are contributing to unemployment insurance in accordance with the law may be entitled to unemployment allowance pursuant to the provisions of Article 38 of the Employment Law 2025, if they […]
Is it necessary to issue an invoice for a deposit?
If a customer makes a deposit for our company's services, is it necessary to issue an invoice? According to the provisions of Clause 2, Article 9 of Decree 123/2020/ND-CP (as amended and supplemented by Point a, Clause 6, Article 1 of Decree 70/2025/ND-CP), the time for issuing an invoice is guided as follows: The time […]
TRANSFER OF SHARES FROM A FOUNDING SHAREHOLDER TO A FOREIGN INVESTOR
Joint Stock Company A is an enterprise with 100% Vietnamese capital, established for more than 01 year, with 04 founding shareholders who are individuals. I am currently one of the founding shareholders of the company and hold 65% of the capital. For certain personal reasons, I wish to transfer the entire number of shares that […]
CONDITIONS, DURATION, AND METHOD FOR DETERMINING INCOME ELIGIBLE FOR CORPORATE INCOME TAX EXEMPTION OR REDUCTION FOR INNOVATIVE STARTUP ENTERPRISES
Question: I am preparing to establish an innovative startup enterprise, which is expected to generate revenue from innovation activities and may transfer contributed capital interests to investors. I request advice, under the new regulations, on cases eligible for corporate income tax exemption or reduction, from which year the incentive period is counted, and whether small […]
LICENSING CONDITIONS, PROCEDURES RELATING TO THE INCORPORATION OF A COMPANY PROVIDING EMPLOYMENT SERVICES
Question: I intend to establish a company to provide employment services. When registering the enterprise, which business line code must I register, and in order to operate in practice, is it necessary to obtain an Employment Service Operation License? If yes, what are the licensing conditions, what is the process and procedure, and which authority […]
Tax consultation
Question: I have one child who, as of 2026, is 19 years old and is currently studying vocational training. Can this child be considered a dependent for family circumstance deduction purposes when calculating personal income tax ? Answer: Pursuant to Clause 4, Article 10 of the Law on Personal Income Tax 2025 (Law No. 109/2025/QH15), […]
Labor consultation
Question: I have just reached the working age and want to join the labor market. What is the minimum wage I will receive? Recently I live in Hai Phong City. Answer: On November 10, 2025, the Government issued Decree No. 293/2025/ND-CP regulating the regional minimum wages applicable to employees working under labor contracts, effective from […]