Tax & Legal updates - Issue March 2026

Highlights include:

✔️ CIT – Eligibility on deductible expenses, tax incentives for SME  
✔️ VAT – Stricter conditions for applying the VAT 0% rate on exports and selling goods via bonded warehouse transactions 
✔️ PIT – Principle for determining the point of time for PIT calculation impacting payroll compliance 
✔️ Customs & Others – New insights on customs procedures for selling goods and services to EPEs 

1. Corporate Income Tax (CIT)

• Official Letter No. 175/TNI-QLDN1 issued by the Tay Ninh Tax Office providing guidance on salary payments for foreign employees working and receiving salaries in Vietnam and foreign employees internally transferred within an enterprise 
• Official Letter No. 932/CTH-QLDN1 issued by the Can Tho Tax Office providing guidance on CIT exemption policies and non-cash payments 
• Official Letter No. 1067/CT-CS issued by the Department of Taxation providing guidance on determining CIT incentives for the extension of the operation period of a software development project 
• Official Letter No. 2169/TPHCM-QLDN3 issued by the Ho Chi Minh City Tax Office providing guidance on CIT incentives for small and medium-sized enterprises with foreign investment capital 
• Official Letter No. 850/DAN-QLDN2 issued by the Da Nang Tax Office providing guidance on applying CIT rates for subsidiaries of foreign enterprises 

2. Value Added Tax (VAT) 

• Official Letter No. 873/CT-CS issued by the Department of Taxation and Official Letter No. 1872/BTC-TCT issued by the Department of Taxation providing guidance on VAT policy for goods delivered at bonded warehouses 
• Official Letter No. 832/CT-CS issued by the Department of Taxation providing guidance on VAT rate for woodchips 
• Official Letter No. 692/CT-CS issued by the Department of Taxation providing guidance on VAT refund policy for investment projects before and after 1 July 2025 

3. Personal Income Tax (PIT)

• Official Letter No. 2167/DON-QLDN1 issued by the Dong Nai Tax Office providing guidance on the timing for determining taxable income for PIT purposes with respect to salaries and wages 

4. Others

• Official Letter No. 1061/CT-CS issued by the Department of Taxation providing guidance on supplementary tax declarations for invoice errors 
• Official Letter No. 11594/CHQ-GSQL issued by the Department of Customs providing guidance on customs procedures for export processing enterprises (“EPEs”) selling goods to dependent branches 
• Official Letter No. 11696/CHQ-GSQL issued by the Department of Customs regarding outsourcing processing overseas and data transferred via internet transmission 
• Official Letter No. 12618/CHQ-GSQL issued by the Department of Customs providing guidance on customs procedures for labor protection equipment sold to EPEs 

How we can help?

Navigating Vietnam’s evolving tax and legal environment requires timely insights and practical guidance. Our Tax and Legal specialists can support businesses in assessing compliance risks, optimizing tax positions, and adapting effectively to regulatory changes. 

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