Newsletter

NEWSLETTER - JANUARY 2026

by KMC Consulting Company Limited

KMC’s Newsletter April 2026 updated contents on accounting, tax, human resources, investment and business as follows:

1Key highlights of the drafted decree guiding the Law on PIT.
2OL No. 1983/CT-CS dated 3 April 2026 issued by the Tax Department stipulates on tax policy.
3OL No. 2191/CT-CS dated 8 April 2026 issued by the Tax Department regulates on CIT policy.
4OL No. 3962/TNI-QLDN1 dated 16 April 2026, issued by the Tax Department of Tay Ninh Province stipulates guidance on PIT.
5OL No. 1832/CT-CS dated 26 March 2026 of the Tax Department regarding tax policy.
6OL No. 2398/CT-CS dated 15 April 2026, issued by the Tax Department on VAT policy.
7OL No. 2193/CT-CS dated 8 April 2026 issued by the Tax Department guidance on VAT and invoice policies.
8OL No. 2268/CT-CS dated 10 April 2026 issued by the Tax Department clarifies the conditions for VAT refunds applicable to exported goods
9OL No. 2524/CT-CS dated 20 April 2026 issued by the Tax Department on VAT policy
10OL No. 2470/CT-CS dated 17 April 2026 issued by the Tax Department regarding the use of e-invoices by business households (HHs)
11OL No. 1902/CT-CĐS dated 31 March 2026 of the Tax Department requires organizations providing e-invoice solutions to coordinate in preventing the use of dual accounting systems for tax evasion
12Decision No. 346/QĐ-BNV (“Decision 346”) dated 24 March 2026 issued by the Ministry of Home Affairs
13Circular No. 18/2026/TT-BTC dated 5 March 2026 issued by the Minister of Finance
14OL No. 1927/CT-KTr dated 31 March 2026 issued by the Tax Department on strengthening tax administration for enterprises with prolonged losses and low profit margins
15OL No. 09/CĐ-CT dated 14 April 2026 issued by the Tax Department regarding the implementation of certain provisions on environmental protection tax, VAT, and special consumption tax (SCT)
16OL No. 2495/CT-CS dated 17 April 2026 issued by the Tax Department on tax policy

KMC’s Newsletter aims to update and summarize the general provisions related to Taxation, Accounting, Investment and Labor in Vietnam. You should seek professional advice before making a decision

Download the text:  KMC_Newsletter_April 2026(EN version)