Legal Document Library

Uni 14-04-2025 - Explanation of tax policy

OFFICIAL LETTER 470/CTHPHP-TTHT ABOUT TAX POLICY

Uni 14-12-2023 - Tax policy

OFFICIAL LETTER 4982/CTBNI-TTHT ABOUT TAX POLICY

Uni 27-11-2023 - Tax policy

OFFICIAL LETTER 5081/CTBNI-TTHT ABOUT TAX POLICY

Uni 01 -11 -2021 - New official letter of General Department of Taxation relating to covid - 19 costs

Uni 02-08-2021 Submission of tax file during the implementation of Directive 17/CT-UBND

Uni 20-05-2021 - Tax policy on the support amount of the parent company

Uni 28-01-2021 - Tax policy for quarterly or monthly declarations

Uni 25-01-2021 - Tax policy on trade discount by volume or sales

Uni 21-01-2021 - Tax policy for interest-free loan from parent companies

Uni 18-01-2021 - Tax policy for depreciation of fixed assets

Penalty for tax and accounting violation

Uni 29-08-2019 - Tax policy guiding personal income tax

OFFICIAL LETTER 2875/TCT-DNNCN DATED 22/7/2019 GUIDING PIT

Uni 16-11-2017 - Guidance on tax treatment for redundancy materials of processing contract

OFFICIAL LETTER 14475/BTC-TCHQ DATED 26 OCT 2017 OF MOF GUIDING TAX TREATMENT FOR REDUNDANT SCRAPS, DEFECTS, MATERIALS OF PROCESSING CONTRACT

Uni 21-07-2016 - Guidance on penalty for missing output vouchers cum internal delivery

OFFICIAL LETTER 955/TCT-CS DATED 01 JUL 2016 OF GDT GUIDING ON PENALTY FOR MISSING OUTPUT VOUCHERS CUM INTERNAL DELIVERY

Uni 26-10-2015 - Guidance on administration violation penalty for labor, social insurance fields

Uni 31-08-2015 - Guidance on penalty for invoices losing of retail list

Uni 25-05-2015 - Guidance on penalty for not registering information of bank account

Uni 17-04-2015 - Guidance on penalty for late submission of invoice usage report

Uni 28-04-2014- Guidance on penalty for wrong time of invoice preparation

Uni 21-10-2013 – Guidance of tax administration violation penalty

Uni 19-09-2013 - Guidance on administration violation penalty in accounting, independent auditing fields

Personal Income Tax

Uni 09-12-2025 - On determining individual residence

OFFICIAL LETTER 3363/TNI-QLDN1 ON DETERMINING RESIDENTIAL INDIVIDUALS:

Uni 20-10-2025 - About personal income tax allocation

OFFICIAL LETTER 10179/HAN-QLDN4 ABOUT PERSONAL INCOME TAX ALLOCATION:

Uni 21-07-2025 - On personal income tax policy

OFFICIAL LETTER 532/CT-CS ON PERSONAL INCOME TAX POLICY

Uni 12-06-2025 - About PIT for compensation amount

Uni 03-04-2025 - About tax policy

Uni 24-03-2025 - About dependent registration for foreign workers

Uni 13-02-2025 - About PIT policy

Uni 03-02-2025 - Determination of PIT income

Uni 16-01-2025 - About PIT policy

Uni 30-12-2024 - About PIT policy for foreign experts

Value added Tax

Uni 17-11-2025 - On VAT Policy

OFFICIAL LETTER 1872/BTC-TCT ON VAT POLICY

Uni 06-11-2025 - The time of signing electronic invoices

OFFICIAL LETTER 4615/CT-CS ON THE TIME OF DIGITAL SIGNING OF ELECTRONIC INVOICES:

Uni 03-11-2025 - About VAT policy

OFFICIAL LETTER 4707/CT-CS ON VAT POLICY:

Uni 06-10-2025 - On the content of trade discount invoices

Uni 25-09-2025 - About VAT policy

Uni 25-08-2025 - On instructions for declaring incorrect input VAT

Uni 14-08-2025 - On VAT refund for imported goods then sold to export proccessing enterprises

Uni 11-08-2025 - Guiding on invoice

Uni 03-07-2025 - 11 non-cash paymen methods

Uni 23-06-2025 - Instruction for issuing invoices with detailed lists

Corporate Income Tax

Uni 29-12-2025 - Paying salaries from 5 million VND or more

Q&A SECTION BETWEEN THE GENERAL DEPARTMENT OF TAXATION AND BUSINESSES ON THE ISSUE OF PAYING SALARIES FROM 5 MILLION VND OR MORE:

Uni 18-12-2025 - Decree 320 guiding the Corporate Income Tax Law

DECREE 320/2025/ND-CP ON DETAILING SOME ARTICLES AND ORGANIZATIONAL MEASURES AND GUIDELINES FOR IMPLEMENTING THE CORPORATE INCOME TAX LAW

Uni 10-09-2025 - Summary of some new points of the Corporate Income Tax Law 2025

SUMMARY OF SOME NEW POINTS OF CORPORATE INCOME TAX LAW 2025

Uni 07-08-2025 - About CIT incentive

Uni 28-07-2025 - About CIT policy

Uni 17-03-2025 - On deductible expenses when determining taxable income of corporate income tax

Uni 03-03-2025 - About deductible expenses when calculating CIT

Uni 27-06-2024 - About CIT Incentive policy for support industrial products

Uni 10-06-2024 - Regarding contractor tax policy

Uni 01-06-2023 - About CIT policy

Foreign Contractor Tax

Uni 27-10-2025 - On determining the contractor tax payment rate

OFFICIAL LETTER 4666/TCT-CSON DETERMINING CONTRACTOR TAX PAYMENT RATE:

Uni 08-09-2025 - On foreign contractor tax

OFFICIAL LETTER 1797/HYE-QLDN3 ON VAT DEDUCTION AND COST RECORDING FOR FOREIGN CONTRACTOR TAX EXPENSES BEFORE ESTABLISHING A LEGAL ENTITY

Uni 29-07-2024 - About FCT policy

OFFICIAL LETTER 42509/CTHN-TTHT ABOUT FCT POLICY:

Uni 11-07-2024 - About FCT policy

Uni 21-12-2023 - FCT policy

Uni 18-12-2023 -About tax policy

Uni 04-05-2023 - Foreign contractor tax

Uni 05-01-2023 - About the contractor tax policy

Uni 12-12-2022 - About tax policy for foreign contractors

Uni 01-08-2022 - About FCT policy

Others

Uni 12-01-2026 - About tax policy

OFFICIAL LETTER 183/BNI-QLDN3 ABOUT TAX POLICY

Uni 05-01-2026 - About tax policy

OFFICIAL LETTER 2694/GLA-QNDL1 ABOUT TAX POLICY

Uni 15-12-2025 - Regarding the foreign currency sale invoices

OFFICIAL LETTER 8073/DON-QLDN1 REGARDING FOREIGN CURRENCY SALE INVOICES