Knowledge base
RegHub explanations of official Vietnamese tax, accounting and invoice documents, in plain language.
Customs
Customs procedures, import and export duties, tariffs and rules of origin.
Guidance on Issuing Invoices for Medical Equipment Using Common Names Different from Import Names
Hướng dẫn xuất hóa đơn thiết bị y tế theo tên thông thường khác với tên nhập khẩu
The Ho Chi Minh City Tax Department advised a medical equipment importer that invoices may use the customer's common trade name for goods, supplemented by the registered name in parentheses, as long as the true nature, model, and type of goods can be identified. Under Decree 123/2020/ND-CP and Circular 78/2021/TT-BTC, invoice goods names must accurately reflect the goods but need not exactly match the name on import documents. Companies may use the common name or the name in tender documents with the Ministry of Health-registered name in brackets. When adding a foreign language name on the invoice, it must appear below the Vietnamese text and in a smaller font size. If the goods bear a legally registered trademark, that trademark name must also appear on the invoice.
Draft Law Amending and Supplementing Certain Articles of the Customs Law
Dự thảo Luật sửa đổi, bổsung một số điều của Luật Hải quan
The Ministry of Finance is leading the drafting of a Law amending and supplementing certain articles of the Customs Law, expected to be submitted and approved at the 2nd Session of the XVI National Assembly. This draft aims to improve the legal framework for customs, meeting practical requirements in the context of increasingly deep international economic integration and the strong development of cross-border e-commerce. The amendment of the Customs Law is expected to create more favorable conditions for import and export activities, simplify customs procedures, shorten customs clearance times, while strengthening inspection and supervision to combat trade fraud and tax loss. For small and medium enterprises, especially those involved in import-export and cross-border e-commerce, monitoring this draft is crucial to timely adjust operational processes and comply with new regulations. The draft is currently in the consultation phase and is being reviewed by the Economic and Financial Committee. Businesses should proactively update information from official channels to grasp specific changes regarding customs procedures, declaration obligations, import-export tariffs, and regulations related to import-export goods in the coming period.
Tax Treatment of Collection-and-Payment-on-Behalf of Foreign Immigration Service Fees by a Law Firm
Hướng dẫn xử lý thuế đối với khoản thu hộ - chi hộ phí dịch vụ di trú nước ngoài của công ty luật
The tax authority provided guidance to Sophia Law Firm LLC (TIN: 0315746296) on the tax treatment of a scenario where the firm collects US immigration service fees from its clients and remits them to a US-based immigration service company under the EB-3 employment-based immigration program. The collection-and-payment-on-behalf amount is confirmed as excluded from the law firm's taxable revenue if supported by adequate documentation: legal service contract, agency/authorization agreement for collection on behalf, payment receipts, outbound remittance documents, and documents from the foreign immigration company (emails with attached contracts are acceptable even when US companies do not use official seals). Regarding foreign contractor tax (FCT): the immigration service fees remitted to the foreign company are subject to FCT and must be withheld and remitted by the Vietnamese party. For invoicing, the legal service fee portion and the collection-on-behalf portion must be shown separately on the invoice.
Processing Time for Customs Tax Clearance Certificate for Business Dissolution
Thời hạn giải quyết giấy xác nhận không nợ thuế hải quan để giải thể doanh nghiệp
The General Department of Customs issued Official Letter No. 11365/CHQ-NVTHQ dated 11/02/2026 in response to Hai Thuan Phat Import-Export Trading Services Co., Ltd. (Tax code: 0315392921) regarding confirmation of no outstanding customs tax debt for business dissolution. As of 07/02/2026, the company has no outstanding tax or other payables related to import-export activities on the centralised tax accounting system. Regional sub-departments have 3 days from when the document is uploaded to the Cces system to verify their own records and report any debt found. From the issuance date, the company may not register new customs declarations; the confirmation is valid for 3 days from the date of signing, subject to the company's written pledge that it has no outstanding tax obligations.