TAX OBLIGATIONS FOR INDIVIDUALS LEASING HOUSES

Question: I am currently an individual planning to conduct a house rental business. However, I am not clear about the applicable tax regulations that I am required to comply with. Therefore, I kindly request your Company to provide advice on the types of taxes that individuals engaged in house rental activities are required to pay […]

Consultation on Reporting Changes in Labor Usage

Question: My company has not submitted reports on changes in labor usage. What penalties could the company face? Answer: According to Clause 2, Article 8 of Decree No. 12/2022/ND-CP regarding violations in recruitment and labor management: “1. A fine ranging from VND 1,000,000 to VND 3,000,000 shall be imposed on an employer for any of […]

Consultation on New Tax Policy Changes for Household Businesses

Question: I am a household business owner and would like to know which new tax policies I should pay attention to in order to avoid penalties. Answer: Starting from 2026, with the removal of the presumptive tax regime and the shift to a declaration-based tax system, many household businesses will need to adjust to a […]

Legal Obligations When Hiring Fitting Models in Vietnam

Question: My company hires external individuals to try on our clothes products. The payment method and calculation are as follows: For external models: VND 1,000,000 / 4 hours (including personal income tax and travel expenses). For daily fitting models (including internal and external models): VND 220,000 per item (including personal income tax). The company records […]

Consultation on Procedures for Receiving Foreign Interns

Question: I would like to receive foreign interns from an overseas university to work at my company for a period of 2 months. Do I need to carry out any procedures? Answer: According to Clause 7, Article 7 of Decree No. 219/2025/ND-CP: Foreign students, trainees, or interns who are studying at educational institutions in Vietnam […]

Enforcement of tax debt

Enforcement of tax debt

On June 19, 2024, the General Department of Taxation issued Official Letter No. 2633/TCT-QLN addressing issues encountered during the implementation of tax debt enforcement through

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