VAT
Concerns about how to calculate insurance brokerage tax after Decree 181/2025 takes effect
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Decree 181/2025 takes effect, but the tax rate for insurance agents' commissions still causes concern. What types of invoices do businesses need to issue to comply with the law?
Explaining the VAT payable to business households
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Business households switch to declaring taxes subject to 8% input VAT when purchasing raw materials, but how will they be deducted when they become a business?
answers to the VAT and personal income tax payment threshold for vegetable processing businesses
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The Ministry of Finance guides the value-added tax (VAT) and personal income tax (PIT) policies for raw material processing business households.
Deadline for submission and penalty for late submission of VAT declaration III/2025
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The deadline for submitting personal income tax and VAT declarations for the third quarter of 2025 is the last day of the first month of the following quarter, i.e. October 31, 2025.
Instructions for VAT deduction for goods and services purchased under the authorization form
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Hanoi Tax guides VAT deduction for goods and services purchased under the authorization form.
Procedures for declaring VAT for the method of direct revenue
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The VAT declaration procedure according to the direct method on revenue is stipulated in Decision 3078/QD-BTC, applied from September 23, 2025.
4 methods of tax declaration for households and individuals doing business online
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Households and individuals doing business online have 4 methods of tax declaration, in which some notes are clearly stated in the latest handbook.
Conditions for applying 0% VAT rate
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Export goods and services to apply a 0% VAT rate must have a contract, payment documents and meet the regulations for each type.
9 groups of goods and services not subject to 2% VAT reduction
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The 2% VAT reduction policy does not apply to 9 groups of goods such as telecommunications, finance, banking, securities, insurance and real estate.
How to calculate VAT refunded for activities subject to a tax rate of 5%
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How to determine the VAT refund for the production of goods and services subject to a tax rate of 5% is guided in detail in Appendix III of Circular 69/2025/TT-BTC.
Officially regulated that purchases over 5 million VND must be transferred to deduct VAT
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There is a Decree stipulating that goods over 5 million VND must have non-cash payment documents to deduct input value added tax.
From July 1, 2025, gasoline will officially have a 2% reduction in value added tax
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Gasoline will be subject to a VAT rate of 8% instead of 10% from July 1, 2025 according to the Resolution just passed by the National Assembly.
The Ministry of Finance proposes to reduce VAT by the end of 2026
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The Ministry of Finance issued Official Letter No. 3624/BTC-CST on seeking opinions on the National Assembly Resolution on VAT reduction from July 1, 2025 to December 31, 2026.
Temporarily declaring VAT on imported goods with low value
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Low-value imported goods are no longer exempt from VAT from February 18, 2025. The enterprise temporarily reports manually when the system is not yet complete.
E-commerce platforms may have to deduct VAT from sellers
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The Ministry of Finance proposes that e-commerce trading floors must deduct VAT and personal income tax before paying to business households and individuals.
