A - NEW STATE DOCUMENTS
- Decision No. 45/2026/QĐ-UBND on the 2026 Land Price Adjustment Coefficients in Ho Chi Minh City.
- Circular No. 87/2026/TT-BTC detailing a number of articles of the Law on Personal Income Tax and Decree No. 253/2026/NĐ-CP detailing a number of articles and measures for the implementation and enforcement of the Law on Personal Income Tax.
- Decree No. 254/2026/NĐ-CP providing guidance on the Law on Tax Administration regarding electronic invoices and electronic documents.
- Decree No. 273/2026/NĐ-CP on the business of duty – free goods.
B - OFFICIAL DOCUMENTS PROVIDING GUIDANCE AND ANSWERS
- Official Letter No. 1441/LCA-QLDN2 providing guidance on value-added tax (VAT) and corporate income tax (CIT) incentives.
- Official Letter No. 4425/CT-CS on value – added tax (VAT).
- Official Dispatch 4565/CT-CS provides guidance on the collection and payment of visa fees on behalf of others and the setup of relevant documentation.
- Official Letter No. 4566/CT-CS on the application of corporate income tax rates.
- Official Letter No. 4573/CT-CS on corporate income tax policy.
- Official Letter No. 4623/CT-CS on value – added tax policy.