Tax & Legal updates - Issue January 2026
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Tax & Legal updates - Issue January 2026
Stay up to date with the latest tax guidance from Vietnam’s authorities, featuring key updates on Corporate income tax (CIT), Value added tax (VAT), Foreign contractor tax (FCT) and other important regulations released in January 2026.
Highlights include:
1. Corporate income tax (CIT)
- Official Letter No. 1539/VLO-QLDN3
2. Value added tax (VAT)
- Official Letter No. 2759/CST-GTGT
- Official Letter No. 6118/CT-CS
- Official Letter No. 8582/DON-QLDN2
- Official Letter No. 3441/QNG-QLDN1
- Official Letter No. 3129/QNG-QLDN1
- Official Letter No. 45806/CHQ-NVTHQ
3. Foreign contractor tax
- Official Letter No. 4998/HYE-QLDN2
4. Others
- Official Letter No. 2245/GLA-QLDN1
- Issuance of Decree No. 374/2025/ND-CP
Our supports
Prepare for what's next with Forvis Mazars. We cut through the complexity of new regulations, providing the strategic guidance and support to keep you compliant and ahead of the curve. If you have questions or need support with adapting to new requirements, let our experts advise you.
Please refer to the full updates in the Download section below.
Contacts
Da Nguyen Partner, Tax
21 Jan 2026
VAT refund for imported goods...
On 30 December 2025, the Customs Department issued Official letter No. 45806/CHQ-NVTHQ to provide guidance to regional Customs sub-departments on NOT refunding VAT for imported goods that are re-exported and returned to overseas suppliers. This letter refers to the provisions of Law No. 48/2024/QH15 (the 2024 VAT Law) and Decree No. 181/2025/ND-CP (guiding the implementation of the 2024 VAT Law).
Tax & Legal updates - Issue January 2026
Stay up to date with the latest tax guidance from Vietnam’s authorities, featuring key updates on Corporate income tax (CIT), Value added tax (VAT), Foreign contractor tax (FCT) and other important regulations released in January 2026.
Vietnam Tax & Labour Compliance Calendar 2026
Managing your corporate taxes and compliance obligations can be challenging, but staying informed is essential to avoid penalties and late fees. To help businesses meet their deadlines efficiently, we are excited to introduce the “2026 Tax and Compliance Calendar” in English and Vietnamese.
Law on PIT No. 109/2025/QH15
On 10 December 2025, the National Assembly officially passed the Law on Personal Income Tax (“PIT”) No. 109/2025/QH15, replacing the Law on PIT No. 04/2007/QH12 passed in 2007. The new Law introduces amendments to a number of regulations concerning taxpayers, taxable income, tax-exempt income, tax reductions, and the basis for PIT calculation.
Transfer Pricing in Vietnam
At Forvis Mazars we provide you with transfer pricing services. Transfer pricing, the price at which goods and services are sold between associated enterprises, is regularly acknowledged to be the most important tax issue facing multinational businesses.
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