Many business organizations grapple with a fundamental compliance question: are the salary and bonus expenses of a single-member limited liability company director legally deductible? Navigating the dual landscape of corporate and personal taxation is critical for optimizing cash flow,…
For many workers, lunch and mid-shift meals are important allowances to help reduce daily living expenses. However, many questions have been raised, such as whether this benefit is subject to personal income tax (PIT) or not. On November 12,…
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…
In the context of rapid digital transformation and the increasing demand for financial transparency, numerous new regulations on non-cash payments are continuously being introduced. These changes directly impact the financial management, accounting, tax, and banking activities of both organizations…
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…
On 15 December 2025, the Government promulgated Decree No. 320/2025/NĐ-CP detailing a number of articles and implementation measures of the Law on Corporate Income Tax. The Decree introduces several new provisions on non-cash payments made by enterprises that are…
On December 15, 2025, the Government issued Decree 320/2025/ND-CP detailing some provisions and measures to organize and guide the implementation of the Corporate Income Tax Law. During the research process, many businesses wondered about mandatory bank transfers: new salary…
On December 15, 2025, the Government issued Decree No. 320/2025/ND-CP detailing several provisions and measures for organizing and guiding the implementation of the Corporate Income Tax Law 2025. This Decree takes effect from December 15, 2025, replacing Decree No.…
In business activities, interest expense is a common and important expense that directly affects the financial results and tax obligations of enterprises. However, not all interest expenses incurred are allowed to be included in deductible expenses when determining taxable…
In the process of production and business activities, the use of loans is a common thing for many businesses, especially when it is necessary to scale up or invest in long-term assets. Interest costs arising from these loans not…
