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Tax guides, with the law cited so you can check them yourself.
Short explainers on a new enterprise’s tax obligations — every claim carries the article of law in force, in the same spirit as Kê Khai itself.
Adjust or replace an e-invoice: pick the right path, don't double-count
A wrong e-invoice can be fixed with an adjustment invoice or a replacement invoice — two paths that differ in nature, in the amount written on the invoice, and in how they hit your books. Here is the rule for choosing, the sign convention people get wrong, and why keeping both the original and the replacement doubles your revenue and tax.
Read postThe business-licence fee is abolished from 2026: who stops paying, and what to do
From 01/01/2026 the business-licence fee (lệ phí môn bài) ends under Resolution 198/2025/QH15. No more fee, no more form 01/LPMB for 2026 onward — only arrears for 2025 and earlier still have to be paid. Here is who benefits and what a household business formalizing into a company does (and doesn't) need to do.
Read postThe penalty for filing a tax return late: what one day past the deadline costs
What does filing a tax return late cost — even when nothing is misstated and no tax is owed? Điều 13 of Decree 125/2020 grades the fine by how many days late you are, from a warning up to 15–25 million đồng. Here is the day-band table, the business-level amounts, the "capped at the tax arising" ceiling with its floor, and why this is a separate, additive charge on top of late-payment interest.
Read postWhy every figure in Kê Khai carries the law
A correct tax return is not enough — you need to know why it is correct. Here is why Kê Khai puts the article of law in force right behind every figure, and how to read a citation.
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