Value Added Tax
Business households with revenue from 500 million VND or less are not subject to income tax
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Business households and individual businesses with annual revenue of 500 million VND or less are not subject to income tax, only announcing actual revenue.
Proposal for guidance on tax policies when trading deposit certificates
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Many opinions suggested clear guidance on value-added tax (VAT) policies for the purchase and sale of deposit certificates between credit institutions.
Is the tax on salary and rent included?
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Both working for a salary and renting out houses, many people are worried about being taxed on top of tax.
Removing obstacles to VAT deduction for invoices over 5 million VND for cash payment
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Regulations tightening the level of payment through banks to 5 million VND make logistics businesses worried about sudden costs arising at night.
Tax fee whistle blows when finalizing
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Signing a value contract including taxes but when finalizing it, the financial agency cut off this part of the cost.
New regulations on subjects not subject to value-added tax
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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).
VAT reduced, market purchasing power awakened
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After 6 months of implementing the VAT reduction policy, businesses reduced costs, increased purchasing power and created more momentum for economic growth.
5% VAT on fertilizers will affect people's meals
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National Assembly deputies are concerned that applying a 5% VAT will affect the meals of people, especially poor workers and laborers.
Do not create new problems for taxpayers when amending the VAT Law
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The Economic and Financial Committee noted that it does not create new difficulties or problems for taxpayers when amending or supplementing a number of articles of the VAT Law.
Proposal to remove regulations on tax refund conditions
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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.
Individuals with business income will be exempt from VAT and personal income tax
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Official dispatch 4613/CT-CS of the Ministry of Finance's Tax Department stipulates the group of subjects not subject to VAT and corporate income tax.
Business households temporarily off due to not being able to adapt to taxes and electronic invoices
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Many business households choose to temporarily retire instead of applying electronic invoices, because they cannot adapt to changes in taxes and new declaration methods.
07 new points of the Law on Value Added Tax to be applied from 1.7.2025
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From July 1, many important regulations on VAT will change according to the Law on Value Added Tax 2024, directly affecting businesses and consumers.
Proposal to extend the policy of reducing VAT by 2% by the end of 2026
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In the submission of the National Assembly's Resolution on reducing value-added tax (VAT), the Ministry of Finance proposed to continue extending the 2% VAT reduction until the end of 2026.
Subjects whose tax and land rent payment deadlines will be extended in 2025
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The Government extends the payment period for value added tax, corporate income tax, personal income tax and land rent in 2025.