Corporate income tax
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.
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.
Conditions for expenses deducted when calculating corporate income tax
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A reader with email thulinhxxx@gmail.com asked: What conditions must be met for deductions of expenses when calculating corporate income tax?
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.
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.
