Legal Document Library

Uni 13-08-2026 - Official letter of introduction to New Provisions of Circular 89/2026/TT-BTC

OFFICIAL LETTER 5746/CT-CS ON INTRODUCTION TO NEW POINTS IN CIRCULAR 89/2026/TT-BTC:

Uni 06-04-2026 - About profit transfer abroad

OFFICIAL LETTER 4014_DON-QLDN1 ABOUT PROFIT TRANSFER ABROAD:

Uni 14-04-2025 - Explanation of tax policy

OFFICIAL LETTER 470/CTHPHP-TTHT ABOUT TAX POLICY

Uni 14-12-2023 - Tax policy

Uni 27-11-2023 - 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

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 14-09-2026 - About PIT

OFFICIAL LETTER 11805/NBI-QLDN1 ABOUT PIT:

Uni 17-08-2026 - for 10% PIT deduction in cases of labor termination

OFFICIAL LETTER 10049/NBI-QLDN1 FOR 10% PIT DEDUCTION IN CASES OF LABOR TERMINATION:

Uni 06-07-2026 - Some new points regarding personal income tax

SOME NEW POINTS OF DECREE 253/2026/ND-CP ON PERSONAL INCOME TAX:

Uni 25-06-2026 - About declaring personal income tax on salaries and wages

Uni 04-06-2026 - PIT, CIT for individual contracts without businesses registration

Uni 28-05-2026 - About PIT of salary and wages

Uni 23-04-2026 - Guiding for personal income tax

Uni 09-03-2026 - About personal income tax settlement

Uni 09-12-2025 - On determining individual residence

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

Value added Tax

Uni 17-09-2026 - On export invoice exchange rates

OFICIAL LETTER 6810 CT-QLNT INVOICE RATE GUIDE:

Uni 03-08-2026 - VAT on goods temporarily imported and re-exported

OFFICIAL LETTER NO. 19280/CHQ-NVTHQ ON VAT POLICY FOR TEMPORARILY IMPORTED AND RE-EXPORTED GOODS:

Uni 27-7-2026 - Exchange rate of export invoices

EXCHANGE RATE FOR EXPORT INVOICES EFFECTIVE FROM JULY 1, 2026:

Uni 16-07 -2026 - Some new points in Decree 254/2026/ND-CP

Uni 18-05-2026 - Regarding deductible expenses for goods given as gifts or aid, the following applies to expenses corresponding to the output VAT on those given as gifts or aid

Uni 21-04-2026 - Invoice exchange rate

Uni 26-01-2026 - About accounting period combination

Uni 19-01-2026 - About electronic invoices

Uni 17-11-2025 - On VAT Policy

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

Corporate Income Tax

Uni 15-06-2026 - Regarding CIT policy according to Decree 20/2026/ND-CP

OFFICIAL LETTER 3896/CT-CS REGARDING CIT POLICY UNDER DECREE 20/2026/ND-CP:

Uni 01-06-2026 - Regarding CIT policy on business trip expenses

OFFICIAL LETTER 2549/DAN-QLDN2 REGARDING CIT POLICY ON TRAVEL EXPENSES:

Uni 04-05-2026 - About notes of exemption for CIT

OFFICIAL LETTER 4532/TCS2-QLDN2 ABOUT NOTES OF EXEMPTION FOR CIT:

Uni 02-03-2026 - About CIT policy

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

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

Uni 10-09-2025 - Summary of some new points of the 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

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 07-09-2026 - CIT on compensation and amounts received on behalf of others

OFFICIAL LETTER 16081/DON-QLDN1 REGARDING TAX POLICY ON COMPENSATION AND RECEIVED ON BEHALF OF OTHERS:

Uni 09-04-2026 - About non-cash payment document

OFFICIAL LETTER 1267/KHH-QLND2 ABOUT NON-CASH PAYMENT DOCUMENTS:

Uni 30-03-2026 - About tax policy

OFFICIAL LETTER 2466/BNI-QLDN1 ABOUT TAX POLICY: