Insights
Up to date with current law, written from a Big4 risk-control perspective: risk alerts, lawful cost optimization, FDI handbook, SME cash flow, payroll & social insurance.
The non-cash payment threshold drops to VND 5 million, R&D costs can be deducted at up to 200%, and the voluntary pension cap rises to VND 5 million per month. A summary of what to review before your 2026 CIT finalization.
8 min read
From 1 July 2026, the conditions for remitting profits abroad sit in Article 27 of Decree 252/2026/ND-CP: audited financial statements, a filed CIT finalization, no tax debt and no accumulated losses.
7 min read
Banks lend on demonstrated repayment capacity, not promises, and that capacity is read from your financial statements. The figures credit officers look at first, the mistakes that drag down your credit score, and a 3-6 month roadmap to get your accounts ready before you apply.
6 min read
Since 1 July 2026, VAT refund claims are risk-classified for refund-first or pre-refund inspection. The seven most common mistakes that hold up refund cash flow, and how to self-check before filing.
7 min read
Status 06 does more than get your invoices rejected. Since 1 July 2026, companies also face public disclosure, exit restrictions on their legal representative and revocation of the enterprise registration certificate. Here is the restoration path under Circular 90/2026/TT-BTC.
7 min read
A request for explanation is not a finding of wrongdoing, but your response decides whether the matter closes or escalates into a tax assessment or on-site inspection. A 6-step process to respond on time and on point under the 2025 Law on Tax Administration.
7 min read
Customer gifts remain deductible for CIT if you can show a business purpose, hold proper invoices and pay non-cash for purchases of VND 5 million or more. The item most often missed is output VAT on the gifts themselves.
7 min read
Years of neglected books are a time bomb: late payment interest of 0.03% per day keeps accruing, and tax can be recovered up to 10 years back. A four-step roadmap to clean up proactively under the 2025 Law on Tax Administration, before the tax authority knocks.
7 min read
The 2025 CIT Law introduced 15% and 17% rates based on revenue size, alongside a 3-year exemption for newly established SMEs. The revenue test and the related-party condition are where companies most often get it wrong.
7 min read
Rising revenue combined with losses every year is one of the signals that draws the attention of the tax authority's risk system. Understand how audit targets are selected under the 2025 Law on Tax Administration and prepare your explanation in advance.
8 min read
Borrowing from the parent company is the fastest way to fund a Vietnamese subsidiary, but loans over one year must be registered with the State Bank, and related-party interest is deductible only up to 30% of tax EBITDA. Updated for Circular 80/2025/TT-NHNN and Decree 255/2026/ND-CP.
7 min read
From the 2026 tax year, the personal deduction is VND 15.5 million and each dependant VND 6.2 million per month, with the dependant income threshold raised to VND 3 million. Who qualifies, what documents are needed and how to register now that the personal ID number replaces the tax code.
7 min read
Decree 255/2026/ND-CP replaces Decree 132/2020 from the 2026 tax period, raising the documentation exemption threshold to VND 500 billion and dropping the simple-function test. Exemption from documentation is not exemption from disclosure.
8 min read
PIT Law No. 109/2025/QH15 and Decree 253/2026/ND-CP change the tax brackets, family deductions and residency rules from the 2026 tax year. What FDI employers need to know when paying Japanese, Korean and Singaporean expatriates.
7 min read
Your supplier has been flagged as not operating at its registered address and the tax office wants an explanation of your input invoices. Here is how to protect your VAT credits and expenses and avoid a tax evasion finding under the 2025 Law on Tax Administration.
7 min read
A monthly, quarterly and annual checklist of tax and reporting obligations for newly established FDI companies, updated for the 2025 Law on Tax Administration and the decrees effective from 1 July 2026.
8 min read
Which items attract social insurance, which are PIT-exempt and which are capped for CIT? How to build a cost-efficient pay structure that survives an inspection, updated for the 2024 Social Insurance Law and Decree 253/2026.
7 min read
Deadlines, the 80% provisional payment rule, the 15% and 17% rates, loss carry-forward, invoices of VND 5 million, welfare spending, supplementary returns, profit remittance and related-party transactions: 10 CIT finalisation questions answered under the latest rules.
8 min read
The books show billions of dong in cash, yet the safe is almost empty. Phantom cash hides problems that tax inspectors find easily. Here are the causes, the risks and a safe way to clean it up.
7 min read
Being profitable on paper yet short of cash for payroll is very common. A one-page management cash flow report, updated monthly, with seven core indicators and a tax payment calendar lets owners see risks coming instead of chasing them.
6 min read
Book 30 minutes with a Big4-trained Kaizen tax expert for an optimized fee proposal and an initial tax risk review, free of charge.
