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 - Circular No. 200/2014/TT-BTC is only partially repealed upon the effectiveness of Circular No. 99/2025/TT-BTC, except for the provisions on accounting for the equitization of State-owned enterprises, which remain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

Question: Pursuant to the amended Law on Personal Income Tax, which takes effect from 01 July 2026, I have a question regarding the progressive personal income tax tariff and its applicable period: will it be applied from 01 January 2026 or from 01 July 2026? Answer: According to Clause 2, Article 29 of the Law […]

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 […]

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 […]