A - NEW STATE DOCUMENTS
- Decree No. 85/2026/ND-CP on supplementary retirement pension insurance
- Decree No. 103/2026/ND-CP providing regulations on outward investment
- Decree No. 144/2026/ND-CP amending Decree No. 181/2025/ND-CP on the Law on Value-Added Tax
- Decision No. 771/QD-TTg of the Prime Minister promulgating the Plan for the Implementation of the Law on Tax Administration
- Decision No. 1109/QD-BTC of the Ministry of Finance on the announcement of amended, supplemented, and abolished administrative procedures in the fields of tax administration and customs under the management functions of the Ministry of Finance
B - OFFICIAL DOCUMENTS PROVIDING GUIDANCE AND ANSWERS
- Official Letter No. 16010/CHQ-GSQL of the Customs Department regarding domestic enterprises undertaking processing activities for export processing enterprises
- Official Letter No. 4128/TPHCM-QLDN3 of the Ho Chi Minh City Tax Department regarding corporate income tax incentives
- Official Letter No. 3008/CT-CS of the Tax Department regarding deductible expenses for determining taxable corporate income
- Official Letter No. 1178/HPH-QLDN4 of the Hai Phong Tax Department providing guidance on tax policies
- Official Letter No. 1902/CT-CĐS of the Tax Department regarding coordination in preventing tax evasion through the parallel use of two financial accounting book systems
- Official Letter No. 1267/KHH-QLDN2 of the Khanh Hoa Provincial Tax Department regarding non-cash payment documents