Individual Livestreaming on TikTok and Earning Commissions: Income Is Business Income, and Annual Revenue Above VND 1 Billion Requires E-Invoices
According to Tax Sub-Department 3 of Dong Nai city (Thuế cơ sở 3 thành phố Đồng Nai), an individual who livestreams sales, promotes products or does affiliate marketing on e-commerce platforms and receives income from the platform or brands is treated as carrying on business. A business household or individual with annual revenue above VND 1 billion must register for tax, file and pay tax as required, and is subject to e-invoice use. The asker states that the sister livestreams for brands mostly from China, lives mostly in China, receives commissions paid by TikTok, files under a tax code ending in 888 and is about to reach revenue of VND 1 billion or more. The asker reads clause 2, Article 7 of Decree 254/2026/NĐ-CP as placing her in the digital content services group exempt from e-invoices. That is the asker's own reading. The tax office cites clause 5, Article 8 of Decree 68/2026/NĐ-CP, point d of Article 6 and Article 7 of Decree 254/2026/NĐ-CP, and Official Letter 7403/CT-TMĐT dated 06 October 2026 of the Tax Department.
Q&A: 70% Land Use Fee Reduction on Conversion to Residential Land under Resolution 254/2025/QH15 and Decree 50/2026/ND-CP - Spouses Owning Two Plots
The source gives no direct yes/no, but states the rule: the land use fee calculation under point c, clause 2, Article 10 of Resolution 254/2025/QH15 and Article 6 of Decree 50/2026/ND-CP applies once per household or individual, on one plot chosen by that household or individual. The questioner states that his wife already received the 70% reduction of the difference in land use fees for a plot acquired during marriage, while he has another plot (acquired before marriage) that qualifies. The answer cites clauses 1-2 of Article 33 and Article 43 of the 2014 Law on Marriage and Family on spouses' joint and separate property, but draws no conclusion on this specific case. The questioner is asked to rely on these provisions and the specific plot file, and to contact the competent local authorities for guidance.
Land-use fee when converting agricultural land in the same parcel as residential land under Resolution 254/2025/QH15: the 30%/50% rates apply only once
The preferential rates of 30% and 50% of the difference between the land-use fee at residential land price and at agricultural land price, for converting agricultural land in the same parcel as residential land into residential land, are charged only once per household or individual, on one parcel of their choice. Later conversions, on that parcel or another, are charged at 100% of the difference. The asker described a case where a person receives part of a parcel from a transferor assumed to have used the incentive, and asked whether the recipient can use it. The Ministry only set out the rules, gave no conclusion on that specific case, and told the asker to contact local authorities.
Shopee Affiliate Income in 2026 for an Individual Who Cancelled the Account in September 2026: Guidance from Ca Mau Provincial Tax
Ca Mau Provincial Tax does not give a flat yes or no, but sets out the rule: Shopee Affiliate income earned in 2026 is classified by the nature of the activity and the contract or agreement between the individual and the organisation paying the income. Cancelling the account and not continuing does not change the tax obligation on income earned before termination. If the income is business income, the individual meets the obligations of an individual business. If total 2026 business revenue is VND 1 billion or less, it is not subject to VAT and no personal income tax on business income is payable; above that, tax obligations apply as prescribed. Revenue is measured across all business activities in the year, including amounts the organisation or platform has declared or paid on the individual's behalf (if any). If the individual has no business registration or tax registration for the activity and the payment falls within Article 8 of Decree 253/2026/NĐ-CP, the income is classified as salary or wages.
Deadlines for preparing, appraising and approving completed-project settlement under Article 21 of Decree 193/2026/NĐ-CP where independent audit applies
Investors and the bodies that appraise and approve settlement must comply with the deadlines in Article 21 of Decree 193/2026/NĐ-CP. The reply states no separate deadline or adjustment for projects that require independent audit. According to the reply, Article 21 of Decree 193/2026/NĐ-CP dated 01/6/2026 sets maximum times for the investor to prepare the settlement dossier and for appraisal and approval, by project group, to ensure consistency and speed up settlement. Compared with Decree 254/2025/NĐ-CP of 26/9/2025, the investor's preparation time is unchanged, while appraisal and approval time is cut by 50%. The cut follows the administrative-reform policy in Conclusion 18-KL/TW, Resolution 25/2026/QH16 and Government Resolution 66/NQ-CP. The questioner (05/11/2026) asked for clarification and a proposed adjustment for audited projects; the reply does not address that proposal specifically.
Fund appropriation from compensation, support and resettlement organisation funding for self-financing public service units
The source gives no blanket conclusion but a conditional answer: a unit may set up funds from the surplus of its compensation, support and resettlement organisation funding only if that funding is autonomous recurrent expenditure; if the budget assignment decision classes it as non-autonomous recurrent expenditure, no funds may be set up. A public service unit handling compensation and site clearance, expected to be 100% self-financing for recurrent expenditure (group 2, 2027-2030), asked whether this funding counts as autonomous revenue, whether it may distribute financial results and whether it may set up funds. The answer relies on Decree 60/2021/ND-CP (amended by Decree 111/2025/ND-CP) and Decree 88/2024/ND-CP (amended by Decree 226/2025/ND-CP). Under Article 14(1) of Decree 60/2021, funds are drawn only from the surplus of autonomous recurrent revenue over expenditure. If the State budget funds public service delivery for organising compensation (including ordering or bidding) and the People's Committee's budget decision allocates it to autonomous recurrent funding (excluding compensation and resettlement support funding under Decree 88/2024), funds may be set up. If it is non-autonomous recurrent expenditure, they may not. The unit must check its own budget assignment decision.
Decision 1838/QD-BXD: Maximum Prices for Inspection and First-Time Inspection Exemption Services for Motor Vehicles and Specialized Machinery
Decision 1838/QD-BXD of the Ministry of Construction, effective from its signing date of 26 October 2026, issues the maximum price schedule for inspection services and for issuing certificates and stamps to motor vehicles and specialized machinery exempt from first-time inspection. The maximum prices exclude VAT. The schedule has 31 items. Some examples (VND per vehicle, excluding VAT): certificate and stamp for a vehicle exempt from first-time inspection 54,500; reissuance 27,300. Trucks and tractor units with 5 or more axles (non clean-energy) 518,200, clean-energy 490,900. Passenger cars up to 8 seats 281,800 (clean-energy 272,700); 9-23 seats 336,400 (clean-energy 327,300). Specialized machinery vehicles 418,200 (clean-energy 409,100). The Vietnam Register guides, inspects and supervises inspection centres to ensure fees are collected in compliance. Businesses with vehicle fleets may compare actual charges against the schedule when budgeting.
Circular No. 90/2026/TT-BGDĐT on standards, conditions, working regime, appointment and salary grading for higher education support personnel
Circular 90/2026/TT-BGDĐT sets the standards, conditions, working regime (40 hours per week), appointment and salary-grading rules for three groups of higher education support personnel: teaching assistants, researchers and teaching support staff. It was issued by the Ministry of Education and Training on 22 October 2026 and takes effect on 7 December 2026. Teaching assistants need at least a bachelor's degree relevant to the job; teaching support staff follow the sector ministry's standards or, if none exist, also need at least a bachelor's degree; researchers follow Ministry of Science and Technology standards. All three roles require IT and AI skills and foreign-language ability. Working time follows labor law at 40 hours per week; overtime may not exceed legal limits and must be paid. Public employees (viên chức) are appointed and graded under civil-service law; employees under labor contracts are governed by labor law. Private universities base recruitment and pay on the standards, conditions and working regime in the Circular, paying by job, with allowances under their own charters, openly and transparently. Transition: teaching assistants appointed before 1 January 2026 keep existing allowances until 31 December 2026, and universities must review and regrade salary scales and allowances. Staff recruited or contracted before the effective date who do not meet the standards may continue working.
Q&A: Does a partial planning adjustment adding a basement level trigger additional land use fee?
The Hanoi Tax Department did not answer directly whether additional land use fee is payable. It said the request is outside the tax authority's remit and asked the inquirer to contact the competent authority for the legal basis and method of determining any extra land use fee on the added basement area. The question came through the Ministry of Finance portal from a high-rise housing developer. The project has an approved 1/500 detailed plan, land use fee already paid and a land use right certificate issued in 2021 for over 4,000 m², with no construction yet. The company wants a partial planning adjustment from 1 to 2 basement levels, used only for parking and technical areas. The tax office only cited Article 21(1) of Decree 103/2024/NĐ-CP and Clause 17, Article 1 of Decree 291/2025/NĐ-CP (amending Article 44 of Decree 103/2024/NĐ-CP). Under these, the land management authority determines location, area, land type, purpose and timing, and sends an information sheet to the tax authority, which computes the land use fee. The reply states no conclusion on whether extra payment arises.
Circular No. 158/2026/TT-BTC repealing a number of legal documents under the authority of the Minister of Finance
Circular 158/2026/TT-BTC repeals in full 54 Circulars and 2 Decisions, effective 15 December 2026. The list includes several Circulars issued by the Ministry of Planning and Investment. Most repealed documents concern the state budget, funding for State programmes and projects, ODA capital, science and technology, and benefits for civil servants. Some may be relevant to businesses: Circular 74/2022/TT-BTC on the form and deadlines for collecting, paying and declaring fees and charges; Circular 186/2013/TT-BTC on administrative penalties in fee and charge management; circulars on insurance in construction investment (76/2003, 50/2022), compulsory motor vehicle owner civil liability insurance (04/2021, 14/2022), insurance for radiation work (13/2012); and Circular 02/2017/TT-BKHDT on coordinating investment and enterprise registration procedures for foreign investors. The Circular only lists the repealed documents and names no replacements. Businesses should check whether their internal procedures still cite them.