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 […]

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 […]

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 […]