TAX
Personal income tax rate when transferring gold bars
|
For income from the transfer of gold bars added to the taxable category, the tax rate is 0.1% on the buying and selling price each time.
New regulations on subjects not subject to value-added tax
|
Decree 359/2025/ND-CP just issued by the Government on December 31, 2025 has supplemented new regulations on subjects not subject to value-added tax (VAT).
Avoid cash taxes, do not issue invoices: Hanoi Tax Department warns
|
The evasion of taxes by only receiving cash, not issuing invoices, and not recording the transfer content, Hanoi City Tax Department affirmed that this is a violation and will be identified.
Tax rate applied to businesses with revenue of 10 billion VND/year
|
The 2025 Corporate Income Tax Law supplements tax rates of 15% and 17% based on revenue.
Unusual signs when businesses continuously report losses
|
Through data analysis, it is possible to identify two groups of tax evasion tricks that are most common today. One is transfer pricing and linked transactions, mainly associated with FDI enterprises and multinational corporations. Two is that businesses maintain low profits or report long-term losses by reducing taxable profits. Both tricks are used by businesses in a sophisticated way.
Business households and workers need to pay attention to a series of tax policies taking effect this week
|
Some new tax policies for business households and employees take effect from January 1, 2026.
In case the enterprise is entitled to tax incentives according to Decree 320/2025/ND-CP
|
Reader An Tho (Hanoi) asked: "In which cases are corporate income tax incentives according to Decree 320/2025/ND-CP? ".
Traders suffer lightly with tax exemption threshold below VND500 million
|
HCMC - The tax payment threshold has been increased from VND500 million/year to help reduce pressure on small business households.
5% VAT on fertilizers will affect people's meals
|
National Assembly deputies are concerned that applying a 5% VAT will affect the meals of people, especially poor workers and laborers.
Hanoi directs to have tax incentives and exemptions when abolishing contract tax
|
Hanoi strengthens the implementation of activities related to converting tax models and management methods for business households when eliminating contract tax.
Local tax authorities simultaneously participate in supporting business households in conversion
|
Local tax authorities support business households (HKD) to convert from contract tax to declaration.
Proposal to remove regulations on tax refund conditions
|
The Government proposes to remove the regulation requiring sellers to declare and pay value-added tax (VAT) for invoices issued to businesses to request tax refunds.
Enterprises in Ho Chi Minh City complain about waiting many months for tax feedback
|
Many businesses in Ho Chi Minh City have encountered difficulties in implementing tax policies and have been promptly guided and resolved by competent authorities.
The Government maintains the proposal to apply the highest personal income tax at 35%
|
The Government proposes to reduce the personal income tax rate with level 2 to 10% and level 3 to 20%, while keeping the tax rate of level 5 at 35%.
Switzerland opposes new inheritance tax, fears of the super-rich leaving the country
|
With an overwhelming 78% of voters against, Swiss voters have rejected the proposal to impose a 50% inheritance tax on the super-rich to protect their position as a global financial center.
