Tax & Legal Updates - Issue May 2026

Highlights include:

✔️ CIT: Proof of non-cash payment requirements for salary expenses; CIT incentive policies for science and technology enterprises

✔️ VAT: VAT treatment of returned exported goods; tax obligations for financial support from foreign organizations used for employee welfare; compensation for goods and issuance of free-of-charge sample goods

 ✔️ Global Minimum Tax: Determining eligible payroll costs when calculating the Qualified Domestic Minimum Top-up Tax

1. Corporate Income Tax (CIT)

• Official Letter No. 1267/KHH-QLDN2 issued by the Khanh Hoa Tax Office providing guidance on proof of non-cash payment for salary expenses
• Official Letter No. 2191/CT-CS issued by the Tax Department providing guidance on CIT incentive policies for science and technology enterprises

2. Value Added Tax (VAT) 

• Official Letter No. 2193/CT-CS issued by the Tax Department providing guidance on VAT treatment of returned exported goods 
• Official Letter No. 2334/CT-CS issued by the Tax Department providing guidance on tax policies for financial support from foreign organizations used for employee welfare 
• Official Letter No. 4711/DON-QLDN1 issued by the Dong Nai Tax Office providing guidance on compensation for goods and the issuance of free-of-charge sample goods

3. Global Minimum Tax

• Official Letter No. 2697/CT-CS issued by the Tax Department providing guidance on determining eligible payroll costs when calculating the Qualified Domestic Minimum Top-up Tax

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.