Corporate income tax
Cases where corporate income tax is not exempted for 3 years
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The Ministry of Finance has just answered readers about cases that are not exempt from corporate income tax for 3 years.
Ministry of Finance proposes extending the payment of many types of taxes until December 31, 2026
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The Ministry of Finance proposes extending the deadline for payment of value-added tax, corporate income tax, personal income tax and land rent in 2026.
How do micro-enterprises pay taxes at a percentage rate on revenue?
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How is the method of recording micro-enterprises to pay VAT and corporate income tax as a percentage of revenue?
Businesses determine revenue below 1 billion VND to be exempt from corporate income tax
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From 2026, businesses with annual revenue of less than 1 billion VND are eligible for corporate income tax exemption.
Minister of Finance: The tax threshold of 1 billion VND for business households is harmonious
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Minister of Finance Ngo Van Tuan said that the taxable revenue threshold of 1 billion VND is harmonious, affecting the budget by about 7,000 billion VND.
Responsibilities of members participating in national security industrial complex
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Reader with email baotungxxx@gmail. com asks: What is the responsibility of members participating in the national security industrial complex?
Vocational training expenses for employees are deductible when calculating Corporate Income Tax
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Reader quantamxxx@gmail asks: What are the expenses for vocational training for employees deductible when calculating Corporate Income Tax?
Struggling with the tax incentive problem for new businesses
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Small businesses are facing a great opportunity to optimize tax costs, but many investors are still concerned about the conditions for enjoyment.
Which businesses are not exempt from corporate income tax for 3 years
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Decree 20/2026/ND-CP stipulates a corporate income tax exemption policy for 3 years for small and medium-sized enterprises, and clearly states cases that are not entitled to incentives.
3-year corporate income tax exemption, not every business is allowed
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3-year corporate income tax exemption is a noteworthy incentive for the private economy, but does not apply to all businesses.
3-year corporate income tax exemption according to Decree 20
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3 years of corporate income tax exemption for small and medium-sized enterprises from the date of first issuance of the Enterprise Registration Certificate.
Domestic revenue in Ho Chi Minh City reaches 574,240 billion VND
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After merging with Binh Duong and Ba Ria - Vung Tau, Ho Chi Minh City continues to affirm the leading economic role of the whole country when budget revenue in 2025 far exceeds the centrally assigned estimate.
Salary expenses of over 5 million VND must be transferred to get tax deduction
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According to Decree 320/2025/ND-CP on corporate income tax (CIT), businesses paying salaries over 5 million VND must transfer money to deduct taxes.
Tax rate applied to businesses with revenue of 10 billion VND/year
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The 2025 Corporate Income Tax Law supplements tax rates of 15% and 17% based on revenue.
Many expenses are not deductible when determining taxable income
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Fines for violations, overspending on welfare benefits and provisions not in accordance with regulations are not allowed to be deducted when determining taxable income.
