Newsletter

NEWSLETTER - OCTOBER 2026

by KMC Consulting Company Limited

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

1OL No. 7401/CT-QLNT dated October 6, 2026, issued by the Ministry of Finance, provides guidance on the end date for personal deductions for dependants.
2OL No. 7191/CT-QLDN dated September 29, 2026, issued by the Tax Department, provides guidance on the conditions for small and medium-sized enterprises to qualify for corporate income tax exemption incentives.
3OL No. 7451/CT-QLNT dated October 7, 2026, issued by the Ministry of Finance, provides guidance on the principles for deducting input VAT as follows
4META (Facebook) introduces tax identification number verification from October 12, 2026: businesses should reassess their foreign contractor tax obligations on advertising expenses.
5OL No. 7478/CT-QLNT dated October 8, 2026, issued by the Ministry of Finance, provides guidance on invoice contents.
6OL No. 7391/CT-QLNT dated October 6, 2026, issued by the Ministry of Finance, provides guidance on the timing of invoice issuance.
7OL No. 7552/CT-QLNT dated October 12, 2026, of the Ministry of Finance on VAT and invoices for export processing enterprises.
8OL No. 7336/CT-QLNT dated October 2, 2026, of the Ministry of Finance responding to recommendations regarding administrative regulations related to the Electronic Invoice Management System provides.
9Notice No. 8362/TB-BHXH dated October 5,2026 of Ho Chi Minh City Social Security regarding the receipt and use of electronic social insurance books
10OL No. 9047/BHXH-QLT dated October 26, 2026, of Ho Chi Minh City Social Security regarding the deadline for payment of social insurance and health insurance contributions for 2026 and the extension of health insurance card validity for 2027.
11OL No. 22928/CHQ-NVTHQ dated October 13, 2026, of the Ministry of Finance providing guidance on tax refunds for imported goods states.
12The Department of Finance requires enterprises to identify and declare information on their beneficial owners.
13Decree No. 393/2026/ND-CP dated October 20, 2026, issued by the Government, provides for cases in which foreign workers are not subject to work permit requirements.

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_October 2026(EN version)