Personal income tax
Tax authorities guide regulations on cashless payments for expenditures from 5 million VND
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Quang Ngai Provincial Tax Department has a written explanation related to expenditures with non-cash payment vouchers when calculating corporate income tax.
New regulations on accounting books for business households from 2026
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From 2026, the accounting regime applied to business households and individual businesses has many new points.
In 2026, 6 new personal income items will be subject to tax
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The 2025 Personal Income Tax Law has added new income groups subject to personal income tax.
In 2026, whoever inherits houses and land will be exempt from personal income tax
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In 2026, tax exemption will continue to be applied to a number of specific inheritance relationships, people need to understand clearly to avoid paying incorrectly.
How to calculate personal income tax for property leasing activities
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Below is how to calculate personal income tax for personal asset leasing activities from July 1, 2026.
Surplus daily allowance salary exempted from personal income tax from 2026
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Salaries paid for surplus leave days of employees are classified as personal income tax exemption from 2026 (applied according to the 2025 PIT Law).
Personal income tax rate when transferring gold bars
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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.
Business households and workers need to pay attention to a series of tax policies taking effect this week
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Some new tax policies for business households and employees take effect from January 1, 2026.
Cash salary over 5 million VND will not be deducted from tax if there is a lack of documents
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A salary of over VND 5 million in cash will not be included in tax expenses if there is no non-cash payment document.
Add taxpayers from 1.7.2026
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The new Law on Tax Administration 2025 has amended and supplemented the subject of taxpayers in more detail than the Law on Tax Administration 2019.
In case the enterprise is entitled to tax incentives according to Decree 320/2025/ND-CP
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Reader An Tho (Hanoi) asked: "In which cases are corporate income tax incentives according to Decree 320/2025/ND-CP? ".
Exemption from personal income tax for experts at the International Financial Center
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Exemption from personal income tax for managers, experts, scientists, and people with high professional qualifications at the International Financial Center until the end of 2030.
Reductions except for personal income tax from salaries and wages in 2026
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Many items are reduced except for personal income tax (PIT) from salary and wages in 2026.
Expected expenses to be deducted and not deducted when determining taxes of business households
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The Ministry of Finance proposes that the expenses be deducted and not deducted when determining personal income tax for business households.
Regulations on the deadline for submitting tax declarations for property lease
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The deadline for submitting tax declarations for individuals declaring taxes once a year is no later than the last day of the first month of the following calendar year.
