
Accounting Books Applicable to Household / Individual Businesses
Accounting Books Applicable to Household / Individual Businesses by KMC Consulting Company Limited Accounting documents (invoices, accounting vouchers, accounting books,

Official Letter No. 63/CT-CS dated January 7, 2026, issued by the Tax Department, regarding the declaration of personal income tax (PIT) on tax-exempt salary and wage income under the Resolution
Official Letter No. 63/CT-CS dated January 7, 2026, issued by the Tax Department, regarding the declaration of personal income tax

New Regulations on Unemployment Insurance Contribution Rates Effective from 01 January 2026
On 31 December 2025, the Government promulgated Decree No. 374/2025/NĐ-CP, providing detailed regulations on certain provisions of the Law on

Circular No. 152/2025/TT-BTC dated 31 December 2025 issued by the Ministry of Finance provides guidance on the accounting regime applicable to household businesses and individual business operators.
Circular No. 152/2025/TT-BTC dated 31 December 2025 issued by the Ministry of Finance provides guidance on the accounting regime applicable

Decree No. 362/2025/NĐ-CP dated December 31, 2025, issued by the Government, providing guidance on the implementation of the Law on Fees and Charges, takes effect from January 1, 2026.
Decree No. 362/2025/NĐ-CP dated December 31, 2025, issued by the Government, providing guidance on the implementation of the Law on

Full text of Decree No. 360/2025/ND-CP detailing the implementation of the Law on Special Consumption Tax
On December 31, 2025, the Government promulgated Decree No. 360/2025/ND-CP providing detailed guidance on the implementation of a number of

Summary of New Highlights of Law No. 109/2025/QH15 on Personal Income Tax
On December 10, 2025, the National Assembly promulgated Law No. 109/2025/QH15 – the Personal Income Tax Law. From January 1,

Summary of New Provisions under Decree No. 359/2025/NĐ-CP Amending Decree No. 181/2025/NĐ-CP Guiding the Law on Value-Added Tax
On 31 December 2025, the Government promulgated Decree No. 359/2025/NĐ-CP, amending and supplementing Decree No. 181/2025/NĐ-CP, which provides guidance on