Knowledge base

Dong Nai Tax Department No. 10 clarifies: under Decree 70/2025/ND-CP amending Decree 123/2020/ND-CP, the invoice issue date for services is the date the service is completed (regardless of whether payment has been received), or the date the invoice is issued if issued before service completion or before payment. Labour supply services are not among the exceptions listed in Decree 70/2025/ND-CP. Therefore, if the company determines that service completion occurred on the date the review ended and the handover document was signed (8 April 2026), and issues the invoice on the same date, the invoice timing complies with regulations, provided that date is indeed when the service was completed.

Thanh Hoa Tax Department No. 9 addresses contractor tax obligations in the chain: Chinese company (operating in Vietnam) engages Company A (Hong Kong) - Company A sub-contracts to Company B (China) - Company B engages Company C (Vietnam). Under Articles 1, 5, 6 of Circular 103/2014/TT-BTC and Articles 7, 9 of Circular 60/2025/TT-BTC, contractor tax arises at each contract pair where a foreign party supplies services performed in Vietnam. Company C (Vietnamese) performing the actual construction does not trigger contractor tax. The withholding and declaration obligation falls on the Vietnamese party in each transaction: the Chinese company (for payments to Company A), while Company B's obligations depend on its permanent establishment status and chosen declaration method.

Tay Ninh Tax Department No. 8 clarifies: the household has two activities - selling animal feed (a VAT and personal income tax taxable activity) and farming fish in ponds for sale to traders (aquaculture produce exempt from VAT and personal income tax under Decree 181/2025/ND-CP and VAT law). When filing Form 01/CNKD, revenue from fish sales is not declared as taxable revenue (it is exempt); only feed trading revenue is declared. For aquaculture business registration, Tax Department No. 8 Tay Ninh advises the household to contact the commune-level economic office directly for guidance.

The Phu Tho Tax Department provides guidance on conditions for CIT incentives for new investment projects under Article 23 of Decree 320/2025/ND-CP. Under the new rules, for projects not required to obtain an Investment Registration Certificate or investment policy approval, enterprises must submit an Investment Project Implementation Report to the investment registration authority to confirm new investment project status. For enterprises that had been applying CIT incentives as new investment projects before Decree 320/2025/ND-CP took effect - when no such report was required - the tax authority advises them to contact the State Treasury and investment registration authority directly to obtain specific guidance and submit supplementary documents. Enterprises should note that claiming CIT incentives as a new investment project now requires clearer written evidence, including an Investment Project Implementation Report submitted to the competent authority.

The Ministry of Finance clarified that two older circulars (Circular 161/2012/TT-BTC and Circular 39/2016/TT-BTC) have expired. The applicable legal framework for State Treasury expenditure control now rests on: clause 4, Article 58 of the State Budget Law No. 89/2025/QH15; Decree 347/2025/ND-CP on State Treasury administrative procedures; and Decree 73/2026/ND-CP implementing the State Budget Law. Under current rules, the State Treasury processes payments only when expenditures appear in the approved budget allocation. Budget allocations to spending units must be detailed by sector and expenditure task. For autonomous-budget units, Decree 75/2026/ND-CP requires the primary budget unit to allocate budgets in two distinct parts (autonomous and non-autonomous), with detailed supporting notes submitted to the finance authority and the State Treasury. Practical implication: the initial submission package to the State Treasury must include a detailed budget breakdown, not just a lump-sum total, since the Treasury checks each expenditure item against the approved detailed budget.

Vietnam Social Insurance (VSI) confirmed that Vietnamese nationals living and working abroad are eligible to participate in voluntary social insurance under clause 4, Article 2 of Social Insurance Law No. 41/2024/QH15. The contribution rate is 22% of the chosen reference income, with a minimum equal to the rural poverty line (currently VND 1,500,000/month) and a maximum of 20 times the reference wage (currently VND 46,800,000/month). Registration procedure: submit Form TK1-TS to a support agent organisation or directly to the VSI office. Online registration is available via the VSI public service portal (dichvucong.baohiemxahoi.gov.vn) or the National Public Service Portal (dichvucong.gov.vn). State subsidies on contribution rates are available for poor and near-poor households. This information is relevant to Vietnamese SME owners and individuals abroad who wish to accumulate domestic retirement entitlements.

The Department of Tax, Fee, and Charge Policy Management and Supervision (Ministry of Finance) clarified that under Decree 362/2025/ND-CP, public service units that collect fees may retain some or all of the collected fee revenue to cover their service delivery and fee collection operating costs, based on an approved budget plan. The remainder must be remitted to the state budget. Retained fee revenue may be used for: wages, allowances, and statutory contributions for individuals performing the service and fee collection (excluding wages for officials already funded by the state budget); service delivery operating costs (stationery, utilities, communications, official travel); and rental, repair, procurement of assets and equipment. Annual income-expenditure settlement is required; unspent retained fees carry over to the following year, but any unspent balance after 5 years must be remitted to the state budget. Decree 362/2025/ND-CP does not set out the overall financial autonomy mechanism for the unit - that remains governed by the autonomy regime decrees (Decree 60/2021, Decree 111/2025, and related instruments).

The Da Nang Tax Department responded to OBE Vietnam Co., Ltd. on issuing VAT invoices for export sample goods with no payment. Under Decree 320/2025/ND-CP and Circular 20/2026/TT-BTC, export samples without bank payment documents do not meet the conditions for the 0% VAT rate. The tax authority determined that goods exported without charge (no bank payment evidence) fall under the VAT-exempt category per Article 5 of the VAT Law, rather than the 0% taxable category. The company may therefore issue a VAT invoice marked 'Not subject to VAT' for these sample shipments. For case-specific guidance, the enterprise should contact the Da Nang Tax Department directly with actual documentation.

The Hanoi Tax Department provided guidance to a household transport business with annual revenue exceeding VND 3 billion (subject to PIT on revenue under Circular 18/2026/TT-BTC) on deductible expenses. Vehicle depreciation, fuel costs, and bank loan interest for purchasing the business vehicle are all recognized as reasonable expenses if adequately documented. Invoices issued in the individual owner's name (Nguyen Van A) are accepted because the household business name 'Ho Kinh Doanh Nguyen Van A' identifies the same legal person. Bank loan contracts under the individual's name are accepted provided the loan purpose is clearly for business use with supporting evidence. Required documentation includes: vehicle purchase invoice, depreciation schedule, fuel receipts, loan contract, and bank statements.

Hanoi Social Insurance Agency responded to One More Destination Tourism Co., Ltd. on mandatory social insurance (SI) obligations for freelance Spanish-language tour guides engaged per tour. Under Article 2(1)(a) of the SI Law No. 41/2024/QH15, mandatory SI applies to workers under labor contracts - including contracts named otherwise - if they contain paid-work and management/supervision elements. However, under Article 33(5) of the SI Law, workers who receive wages for fewer than 14 working days in a month are not required to contribute SI for that month (unless otherwise agreed). Hanoi SI requires the company to coordinate with the Tay Ho district SI office (unit code TC0839C) to verify eligibility based on actual employment documentation.

Under Decree No. 68/2026/ND-CP and guidance from the Hanoi Tax Department, when an organization rents real property from an individual and agrees to declare tax on the individual's behalf, the tax filing deadline is tied to each payment period - generally by the 20th of the month following the period in which the rental payment falls due. For quarterly payments, the deadline is the last day of the first month of the following calendar quarter. For semi-annual or three-month payments that do not align with calendar quarters, the same logic applies based on when the actual payment occurs. The rule is grounded in Article 44 of the Law on Tax Administration No. 38/2019/QH14.

The Ministry of Finance advises that a machinery and industrial equipment trading company may include an 'Energy Surcharge' as a separate line item on its invoice, because this is an additional charge directly linked to the main goods transaction. The VAT rate applicable to the surcharge is the same rate as the main goods. A company not in the energy business may still issue an invoice with 'Energy Surcharge' content, provided the charge is genuine and clearly agreed upon in the contract. It would be inappropriate to label the charge as 'Freight Surcharge' if no actual freight service is provided. The legal basis includes Decree 70/2025/ND-CP and Circular 48/2024/QH15.