Newsletter

NEWSLETTER - AUGUST 2026

by KMC Consulting Company Limited

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

1Resolution No. 43/2026/QH16 dated August 24, 2026 of the National Assembly on reduction of personal income tax and corporate income tax for individuals and enterprises.
2OL No. 6360/CT-PC dated August 26, 2026 of the Ministry of Finance on promoting communication and providing guidance to business households and individuals on the provisional payment of personal income tax.
3OL No. 11805/NBI-QLDN1 dated September 9, 2026 of the Ninh Binh Provincial Tax Department on personal income tax policies.
4OL No. 6846/CT-QLNT dated September 15, 2026 of the Tax Department providing guidance on family circumstance-based deductions when calculating personal income tax.
5OL No. 47199/HAN-QLDN5 dated September 18, 2026 of the Tax Department on the tax policy regarding deductions from taxable personal income for medical and education expenses.
6OL No. 16658/DON-QLDN1 dated August 27, 2026 of the Dong Nai City Tax Department on the time for determining revenue for corporate income tax purposes.
7OL No. 6467/CT-QLNT dated August 28, 2026 of the Ministry of Finance on tax policies.
8OL No. 4936/CT-QLTT dated September 18, 2026 of the Tax Department providing guidance on the uniform implementation of certain contents in the settlement of VAT refund claims.
9OL No. 7018/CT-QLNT dated September 22, 2026 of the Tax Department on the uniform implementation of certain contents in the settlement of VAT refund claims.
10Consolidated Document No. 27/2026/VBHN-NĐ-BTC dated August 27, 2026 consolidating the Decrees on penalties for administrative violations in the field of tax and invoices specifies the principles for imposing administrative penalties for violations of tax and invoice regulations.
11OL No. 6656/CT-QLNT dated September 9, 2026 of the Tax Department on tax and invoice policies.
12OL No. 6810/CT-QLNT dated September 14, 2026 issued by the Tax Department providing guidance on the exchange rate for invoice issuance.
13OL No. 6487/CT-QLNT dated August 28,2026 of the Ministry of Finance provides guidance on enterprises’ concerns regarding the determination and treatment of interest expenses in related-party transactions.
14Decree No. 342/2026/ND-CP dated September 3, 2026 issued by the Government introduces several notable changes to the goods trading activities of FDI enterprises.
15OL No. 6938/CT-QLNT dated September 18, 2026 of the Tax Department providing guidance on concerns regarding business license tax.
16Official document No. 16093/SNV-VLATLĐ of 2026 from the Department of Internal Affairs of Ho Chi Minh City regarding the report on periodic health check-ups for workers in Ho Chi Minh City in 2026.
17OL No. 4941/KHH-QLDN1 dated September 15, 2026 of Khanh Hoa Provincial Tax Department on the taxable price for special consumption tax (SCT).

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_September 2026(EN version)