Tax & Legal updates - Issue April 2026

Highlights include:

✔️ CIT – Conditions for retaining or losing CIT incentives when amending the Investment Registration Certificate

✔️ VAT – VAT rate determination for scrap goods, deferred and installment payments, logistics services, and labour subleasing activities; Protection from administrative penalties and late payment interest when taxpayers act in accordance with the tax authority's guidance

 ✔️ Others – Compensatory days off rules and issuing missing invoices before tax code deactivation

1. Corporate Income Tax (CIT)

• Office Letter No. 3648/DON-QLDN1 issued by the Dong Nai Tax Office providing guidance on CIT incentives for investment projects

2. Value Added Tax (VAT) 

• Official Letter No. 478/VLO-QLDN3 issued by the Vinh Long Tax Office providing guidance on determining VAT rates for scrap goods
• Official Letter No. 1832/CT-CS issued by the Department of Taxation providing guidance on VAT policy for deferred and installment payments for goods and services
• Official Letter No. 33/TMDT-QLT3 issued by the E-Commerce Taxation Sub-Department providing guidance on VAT policy for services performed overseas when providing logistics services to Vietnamese corporate clients
• Official Letter No. 1258/CT-CS issued by the Department of Taxation providing guidance on VAT arrears collection in cases of errors caused by complying with the tax authority's guidance
• Official Letter No. 1706/CT-CS issued by the Tax Department providing guidance on VAT and invoices for labour subleasing activities
• Official Letter No. 2644/BNI-QLDN1 issued by the Bac Ninh Tax Office providing guidance on determining VAT and CIT rates for enterprises exporting services to overseas customers

3. Others

• Office Letter No. 2012/SNV-LD issued by the Dong Nai Department of Home Affairs responding to Official Letter No. 699/CSVN regarding the swapping of compensatory days off
• Official Letter No. 627/TNI-QLDN3 issued by the Tay Ninh Tax Office providing guidance on issuing missing invoices for incurred economic transactions

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Please refer to the full updates in the Download section below.