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.
PIT Tax Rules for Lunch & Mid-Shift Meals in Vietnam explained. Learn how to calculate personal income tax on meal allowances under 2025 regulations and Official Dispatch 5106.
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…
Cashless Business rules in Vietnam: Mandatory digital payments starting Dec 15, 2025 for transactions ≥5M VND. New CIT deduction requirements under Decree 320/2025.
Mandatory bank transfers for salary payments in Vietnam from Dec 15, 2025. Learn new corporate income tax deduction rules for salaries exceeding 5 million VND.
CIT Law Key Insights in Vietnam: Complete guide to Decree 320/2025 covering new tax rates (15 for SMEs), exemptions, R&D deductions, and compliance requirements.
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…
