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), […]

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 […]

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 - Circular No. 200/2014/TT-BTC is only partially repealed upon the effectiveness of Circular No. 99/2025/TT-BTC, except for the provisions on accounting for the equitization of State-owned enterprises, which remain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 […]

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 […]

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 […]