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 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 […]

Consultation on Personal Income Tax (PIT) for Employee Prizes  

Question: My company organizes a lucky draw program for employees. I am not sure whether employees who participate in the lucky draw and receive prizes must pay additional PIT. I would like to request SB Law to provide guidance and a detailed explanation on the correct method of application in accordance with the law so […]

Tax Filing Consultation

Question: My company made an incorrect tax declaration but immediately submitted an amended declaration and paid the tax afterward. Do we have to bear any liability or be subject to any penalty? Answer: Clause 3, Article 9 of Decree No. 125/2020/ND-CP, as amended by Clause 7, Article 1 of Decree No. 310/2025/ND-CP, provides for cases […]

Consultation on Value-Added Tax (VAT) Refund

Question: What conditions must my company meet in order to obtain a value-added tax (VAT) refund? Answer: According to Article 37 of Decree No. 181/2025/NĐ-CP, the conditions for VAT refund applicable from 1 July 2025 are as follows: The enterprise must declare VAT under the credit (deduction) method, and maintain accounting books and documents in […]

Legal need in vietnam

Tax incentive in Vietnam

Question: We are FDI company in Hoai Nhon district, Binh Dinh province and is located in the area where we may have the tax incentive,

Read More

TAXATION & CUSTOMS

D.1 Corporate Income Tax (CIT) CIT rates One uniform income tax regime is applied to both foreign-owned and domestic companies.  Taxpayers are subject to tax

Read More
tax in vietnam

Tax in Vietnam

Question: I would like to know if I would be tax liable in Vietnam if: 1. I work for a oil company in Saudi Arabia

Read More