Is the director's salary single-memeber LLC subject to PIT? Complete 2026 legal analysis on personal income tax, deductible expenses, and compliance rules for LLC directors in Vietnam.
On March 12, 2026, the Ministry of Finance issued Circular 20/2026/TT-BTC: new guidance on Vietnam corporate income tax (CIT), implementing the Law on CIT 2025 and Decree 320/2025/NĐ-CP. Effective immediately and applicable for the 2025 tax period onwards, this…
According to Official Letter 2169/TPHCM-QLDN3 (March 2026) issued by the Ho Chi Minh City Tax Department, the regulations on tax incentives under Resolution 198/2025/QH15 and Decree 20/2026/ND-CP have been clarified: Foreign-invested enterprises (FDI), even if they meet the criteria…
Setting up a business in Go Vap, Ho Chi Minh City made easy. Explore 2026 tax holidays, CIT exemptions, legal requirements, and online registration steps with Viet An Law.
On January 15, 2026, the Government issued Decree 20/2026/ND-CP detailing and guiding the implementation of a number of articles of Resolution 198/2025/QH15 on some special mechanisms and policies for private economic development. This is a turning point and an…
Recently, rumors have been circulating across social media and business forums claiming that “salary payments exceeding 5 million VND must be made via bank transfer”. This information has caused significant confusion for many enterprises – particularly SMEs – regarding…
Complete guide to procedures after setting up a company in Norway. Learn tax obligations, MVA registration, A-meldingen reporting, and compliance requirements.
Cashless Business rules in Vietnam: Mandatory digital payments starting Dec 15, 2025 for transactions ≥5M VND. New CIT deduction requirements under Decree 320/2025.
(Regulated under Decree 236/2025/ND‑CP guiding the implementation of Resolution 107/2023/QH15) On November 29, 2023, the National Assembly adopted the resolution to apply global anti-tax evasion via a supplemental corporate income tax under global base erosion rules, effective from January 1,…
On June 14, 2025, the National Assembly officially passed the amended Law on Corporate Income Tax. The amended Law on Corporate Income Tax has just been passed with many tax incentives to support the development of scientific research, technology,…
