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 […]
COMPARISON BETWEEN CIRCULAR NO. 200/2014/TT-BTC AND CIRCULAR NO. 99/2025/TT-BTC
Criteria Circular No. 200/2014/TT-BTC Circular No. 99/2025/TT-BTC Effectiveness - Effective from 01 January 2015. - Circular No. 200/2014/TT-BTC is only partially repealed upon the effectiveness of Circular No. 99/2025/TT-BTC, except for the provisions on accounting for the equitization of State-owned enterprises, which remain effective until replaced by a separate regulatory document (pursuant to Clause 2, Article 31 […]
Consultation on the Authority to Execute Labor Contracts Between Legal Representatives
Question: Our company has multiple legal representatives. Currently, the company needs to enter into a labor contract with one of these legal representatives in order to appoint him/her to a specific managerial position. Under the latest regulations, does one legal representative of the Company have sufficient authority to represent the enterprise in signing a labor […]
Consultation on Global Minimum Tax
Question: I am currently the Director and legal representative of Company A (a single-member limited liability company wholly owned by Corporate Entity C in Norway). At present, Company B is carrying out dissolution procedures in Vietnam. During this transitional period, my salary is being paid directly by the parent company until the dissolution of Company […]