Newsletter
NEWSLETTER - JANUARY 2026
by KMC Consulting Company Limited
KMC’s Newsletter January 2026 updated contents on accounting, tax, human resources, investment and business as follows:
| 1 | OL No. 63/CT-CS dated 7 January 2026 issued by the Tax Department regarding the declaration of PIT on tax-exempt salary and wage income under the Resolution |
| 2 | OL No. 624/DON-QLDN1 dated 12 January 2026 issued by the Dong Nai Provincial Tax Department regarding the withholding of PIT on prizes won by employees at year-end company events |
| 3 | OL No. 2759/CST-GTGT dated 26 December 2025 issued by the Ministry of Finance regarding tax policies applicable to enterprises’ foreign currency selling activities |
| 4 | OL No. 585/QNG-QLDN2 dated 14 January 2026 issued by the Quang Ngai Provincial Tax Department providing guidance on tax policies |
| 5 | Decree No. 362/2025/NĐ-CP dated 31 December 2025 issued by the Government providing guidance on the implementation of the Law on Fees and Charges |
| 6 | 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 and individual business operators |
| 7 | OL No. 66/QLKT-DN dated 15 January 2026 issued by the Ministry of Finance provides guidance on the consolidation of financial statements for the year 2025 |
| 8 | OL No. 307/CT-PC dated 19 January 2026 issued by the Tax Department regarding the unimposed penalties when converting the presumptive tax method to the tax declaration method |
| 9 | OL No. 645/CT-CS dated 23 January 2026 issued by the Tax Department regarding the propagation and support for collecting and remitting business licensing fees from 1 January 2026 |
| 10 | OL No. 1545/AGI-QLDN2 dated 25 December 2025 issued by the An Giang Provincial Tax Department regarding the issuance of e-invoices |
| 11 | Decree No. 374/2025/NĐ-CP dated 31 December 2025 issued by Government providing detailed regulations on certain provisions of the Law on Employment regarding unemployment insurance |
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_January 2026(EN version)
