Newsletter

NEWSLETTER - JUNE 2026

by KMC Consulting Company Limited

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

1Resolution No. 66.16/2026/NQ-CP dated 07 April 2026 of the Government and Decision No. 1109/QD-BTC dated 08 May 2026 of the Ministry of Finance on the reduction and simplification of administrative procedures provide
2OL No. 7257/BTC-CST dated 29 May 2026 issued by the Ministry of Finance promulgates the Explanatory Report on the comments received for the draft Decree detailing the implementation of certain provisions of the Law on PIT
3Decision No. 1109/QD-BTC dated 08 May 2026 issued by the Ministry of Finance regarding the announcement of amended, supplemented, and abolished administrative procedures in the fields of tax and customs administration provides
4OL No. 4021/CV-NVT dated 16 June 2026 issued by the Tax Department guiding  on the filing of PIT declarations on employment income in accordance with Resolution No. 66.16/2026/NQ-CP
5OL No. 4128/TPHCM-QLDN3 dated 21 April 2026 issued by the Ho Chi Minh City Tax Authority regarding CIT incentives provides
6OL No. 5335/TNI-QLDN1 dated 02 June 2026 issued by the Tay Ninh Provincial Tax Department regarding CIT incentives guiding
7OL No. 3896/CT-CS dated 11 June 2026 issued by the Tax Department guiding on the three-year CIT exemption for newly established small and medium-sized FDI enterprises
8OL No. 1527/AGI-NVDTP dated 19 June 2026 issued by the An Giang Provincial Tax Authority guides that enterprises using unlawful invoices are not entitled to CIT incentives.
9OL No. 3512/CT-CS dated 29 May 2026 issued by the Tax Department regarding CIT policy guiding on incorrect tax declarations and tax payment obligations
10OL No. 5332/TNI-QLDN1 dated 02 June 2026 issued by the Tay Ninh Provincial Tax Department guides on CIT applicable to capital transfer transactions
11OL No. 3470/CT-CS dated 28 May 2026 issued by the Tax Department regarding Value Added Tax (VAT) provides
12OL No. 4195/CT-CS dated 23 June 2026 issued by the Tax Department regarding VAT policy provides
13OL No. 3546/CT-CS dated 29 May 2026 issued by the Tax Department regarding VAT policy applicable to plantation timber subject only to ordinary preliminary processing provides
14OL No. 3475/CT-CS dated 28 May 2026 issued by the Tax Department provides updated guidance on VAT applicable to international travel services.
15OL No. 3514/CT-CS dated 29 May 2026 issued by the Tax Department regarding invoices and supporting documents provides.
16OL No. 8879/HYE-QLDN2 of 2026 issued by the Hung Yen Provincial Tax Authority on 10 June 2026 provides guidance on invoicing for goods given as gifts.
17OL No. 3422/CT-NVT dated 27 May 2026 issued by the Tax Department guides on the handling of cases where an individual has been issued multiple Tax Identification Numbers (TINs) and the update of the Personal Identification Number (PIN) in accordance with Circular No. 86/2024/TT-BTC
18OL No. 286/TCS8-NVDTPC dated 27 May 2026 issued by the Lao Cai Tax Department regarding the lookup for notices on temporary suspension of departure due to tax debts
19Is it no longer possible to submit the Supplementary Financial Statements for Fiscal Years 2020 and prior since 01 July 2026
20OL No. 3870/CT-CS dated 10 June 2026 issued by the Tax Department regarding obligations relating to the Country-by-Country Report (CbCR) provides.
21Decision No. 1052/QD-SNV dated June 9, 2026, issued by the Hanoi Department of Home Affairs, outlines the execution of specific administrative procedures and management responsibilities related to foreign employees working in Hanoi.
22Decree No. 245/2026/ND-CP dated 27 June 2026 issued by the Government on the extension of payment deadlines for VAT, CIT, PIT, and land rental in 2026 provides
23Resolution No. 34/2026/NQ-CP dated 30 June 2026 issued by the Government extends the application period of preferential import duty, environmental protection tax, and VAT applicable to petroleum products, raw materials for petroleum production, and aviation fuel.
24Notification No. 499/TB-BTC dated 20 June 2026 issued by the Ministry of Finance regarding the Minister’s directions on continuing the implementation of tasks related to the one-year review of the operation of the overall  political system model and the three-tier local government model

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_June 2026(EN version)