Law consulting

Business households that have paid value-added tax and personal income tax for business activities but have actual revenue generated in the year from 500 million VND or less shall carry out compensation, refund, refund cum budget revenue compensation according to regulations. Photo: Hai Nguyen

How to handle tax, late payment fees, and overpaid fines of business households

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Reader hongvanxxx@gmail asks: How is the handling of tax, late payment fees, and overpaid fines of business households handled?

Regulations on 5 years of working experience when receiving civil servant positions for village heads

Regulations on 5 years of working experience when receiving civil servant positions for village heads

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According to the Ministry of Home Affairs, Article 13 of Decree 170/2025/ND-CP stipulates the subjects to be recruited as civil servants.

Business households that are subject to business registration according to the provisions of law on business registration shall carry out procedures for temporary suspension of business operations according to the provisions of Decree No. 168/2025/ND-CP. Photo: Luc Giang

How do business households temporarily suspend or terminate operations?

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Reader ngocmaixxx@gmail asks: How do business households temporarily suspend or terminate operations according to new regulations?

In case of selling goods and providing services in installment and deferred payment methods, it is one-time payment for selling goods and services, revenue does not include installment interest or deferred interest. Photo: Ha Vy

How to determine revenue to calculate personal income tax for business households

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Reader phạmthaixxx@gmail. com asks: How is the method of determining revenue to calculate personal income tax for business households regulated?

Regulations on civil servant recruitment from July 1, 2026

Public employee recruitment from July 1st, 2026, what's new

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Public employee recruitment from July 1, 2026 will be carried out through competitive examination or selection, and at the same time supplement the mechanism for receiving some special subjects into public employees.

Within 05 working days from the date of receipt of the document from the Commune-level Police, the Chairman of the Commune-level People's Committee shall consider and decide to dissolve the Security and Order Protection Team. Photo: Tuyet Anh

Deadline for considering and deciding to dissolve the Security and Order Protection Team at the grassroots level

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Reader tronghiaxxx@gmail.com asked: How is the deadline for considering and deciding to dissolve the Security and Order Protection Team at the grassroots level regulated?

Procedures for dismissal from participating in protecting order at the grassroots level for people who do not ensure their health are based on Circular 14 of the Ministry of Public Security. Graphics: Que Chi

Procedures for dismissal from participating in protecting order at the grassroots level for people who do not ensure their health

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Procedures for dismissal from participating in protecting security and order at the grassroots level for people who do not have guaranteed health and bitten are according to Circular 14/2024/TT-BCA.

Within 03 working days from the date of drawing up the Minutes of the results of the recruitment of security and order protection forces at the grassroots level, the Commune-level Police shall publicly post the Minutes of the recruitment results at the headquarters of the People's Council, People's Committee, and Commune-level Police. Photo: Phong Linh

Deadline for publicly posting the results of the security admission at the grassroots level

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Reader ducsangxxx@gmail.com asked: What is the deadline for publicly posting the results of the recruitment of security and order protection forces at the grassroots level?

The teaching period norms for teachers assigned to concurrently work in the teaching profession are decided by the principal to ensure the principle of suitability with the workload assigned to concurrently work. Photo: Chan Phuc

Reduced teaching hours for teachers who also work in the teaching profession

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Reader strongcxxx@gmail.com asked: How are teachers who are also on the teaching staff eligible for a reduction in teaching hours?

Female teachers raising children under 12 months old teaching at primary schools will have their teaching hours reduced by 04 hours/week; teaching at other educational institutions will have their teaching hours reduced by 03 hours/week. Photo: Van Trang

Reduced teaching period quota for teachers raising young children

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Reader hoangmaixxx@gmail.com asked: How are teachers raising children under 12 months old entitled to reduced teaching hours?

The Ministry of Home Affairs proposes to regulate the meeting regime of the People's Committee of the commune

The Ministry of Home Affairs proposes to regulate the meeting regime of the People's Committee of the commune

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A notable regulation that the Ministry of Home Affairs has just proposed is the regime of meetings, reception, business trips and information and reporting of the Commune People's Committee.

Private and public schools have the right to proactively build tuition fees and prices for other services in the field of education and training. Photo: Trang Ha

Principles for determining tuition fees for private and public schools

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Reader buituanxxx@gmail.com asked: What principles are the tuition fees for private and public schools established according to?

Income from salaries and wages is exempt from personal income tax

10 types of income exempt from personal income tax

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According to the provisions of Circular 111/2013/TT-BTC (amended and supplemented in Circular 92/2015/TT-BTC), there are 10 income items exempt from personal income tax.

The tuition fee for public schools is determined according to the principle of cost compensation, accumulation according to the provisions of the Price Law and a roadmap for calculating full costs suitable for each level of education. Photo: Hai Nguyen

Principles for determining tuition fees for public schools

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Reader ductrongxxx@gmail.com asked: What is the principle of establishing tuition fees for public schools?

Exemption from land rent for the entire lease term for land other than national defense land of military units with the function of providing public services according to the public service unit model. Photo: Huong Nha

Cases of exemption from land rent for the entire lease term

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Reader dinhtungxxx@gmail.com asked: In which cases is land rent exempted for the entire lease term?

Decree 154/2025 stipulates the right to one-time allowance for part-time workers. Photo: Que Chi

Clarifying how to calculate allowances for non-professional staff on intermittent leave

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Part-time workers at the commune level are allowed to accumulate working time to receive allowances.

Enterprises with a total annual revenue of no more than VND 50 billion are not subject to a corporate income tax rate of 20%. Photo: Nam Duong

Enterprises are not subject to a corporate income tax rate of 20% from October 2025

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Reader dohungxxx@gmail.com asked: Do not enterprises have to pay a corporate income tax rate of 20% from October 2025?

Within 05 working days from the date of receipt of the document from the Commune-level Police, the Chairman of the Commune-level People's Committee shall consider and decide to dismiss him from participating in the force participating in protecting security and order at the grassroots level. Photo: To The

Deadline for considering the termination of participation in security forces at the grassroots level

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Reader conghaixxx@gmail.com asked: What is the deadline for considering the termination of participation in the security and order protection force at the grassroots level?

Citizens who are considered for admission to propose recognition as members of the Security and Order Protection Team must have received more than half of the total number of members of the Advisory Council present at the meeting for voting or secret ballot. Photo: Minh Quan

Conditions for being selected as a member of the security and order protection team at the grassroots level

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Reader vantoanxxx@gmail.com asked: To be selected as a member of the security and order protection team at the grassroots level?

Expected cases where teachers will receive an additional 75% salary allowance for 1 teaching period

Expected cases where teachers will receive an additional 75% salary allowance for 1 teaching period

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The draft decree regulating salary policies and allowances for teachers states cases where teachers are entitled to additional allowances for teaching periods.