Law on Corporate Income Tax
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.
Is the money from selling public accommodation subject to income tax?
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Preschools are confused between having to pay 2% tax on revenue or being completely exempted under the new regulations on universal education.
Exemption from rent can still be fined if subjective
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Many homeowners mistakenly think that if they have a revenue of less than 100 million, there is no need to do anything, but the tax authority affirms that they must still declare fully to avoid administrative sanctions.
Do real estate businesses pay taxes at a loss?
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Real estate businesses are still required to pay corporate income tax at a loss but will be offset for the loss.
New regulations on deductible expenses when calculating corporate income tax from October 1
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The 2025 Corporate Income Tax Law passed by the National Assembly, effective from October 1, stipulates expenses that are deducted from corporate income tax.
Cases exempted from corporate income tax for 4 years, 2 years from 1.10.2025
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From October 1, 2025, many new investment projects will be exempted from corporate income tax for 2 - 4 years and have a 50% reduction in taxes payable in the following years.
Early promoting the implementation of the Law on Corporate Income Tax to support businesses
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The Ministry of Finance said that it will adjust the effective date of the Law on Corporate Income Tax (amended) from October 1, 2025 instead of early 2026, in a timely manner to support businesses.
Discussing 9 draft laws submitted to the National Assembly at the 9th Session
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full-time National Assembly deputies will discuss and contribute opinions on 9 draft laws submitted to the National Assembly at the 9th Session.
Deputy Prime Minister: Focusing on applying AI to tax management
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Deputy Prime Minister Ho Duc Phoc said that applying AI and technology to tax management has helped taxpayers feel more comfortable and satisfied.
The lives and incomes of officials and reporters have decreased significantly
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National Assembly delegates shared that the lives and incomes of officials and reporters have decreased significantly, so it is proposed to reduce income tax on the press to 10%.
Vietnam cannot be a tax haven for cryptocurrencies
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National Assembly delegates said that it is necessary to research and consider calculations to have a tax collection orientation for digital currency business.
Falling income, limited benefits cause civil servants to quit their jobs
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National Assembly delegates said that reduced revenue and limited benefits are among the main reasons leading to civil servants quitting their jobs.
Proposal to use taxes collected from Google, Facebook... to support the press
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National Assembly delegates proposed building a mechanism to collect taxes from digital platforms such as Google, Facebook... to support domestic press agencies.
