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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.
Corporate income tax rates in 2026: 15% / 17% / 20% by revenue — small enterprises pay less
From the 2025 tax period, Vietnam's CIT Law 67/2025/QH15, Article 10 sets the corporate income tax rate by total annual revenue: 15% up to 3 billion VND, 17% above 3 billion up to 50 billion, and 20% otherwise. It is a real cut for small enterprises versus the flat 20% — here are the three tiers, how to pick the right one, and the related-party trap.
Read postFrom 1 July 2026: withholding PIT on wages is filed QUARTERLY only — monthly filing ends (Form 05/KK-TNCN)
Circular 89/2026/TT-BTC, Article 22 moves the withheld personal income tax declaration on salaries and wages (Form 05/KK-TNCN) to a quarterly cadence for every income-paying organisation from 1 July 2026 — monthly filing is abolished, regardless of size or revenue. Here is exactly what changes, the 1 July 2026 transition, the new quarterly deadlines, and what monthly filers must do.
Read postThe new 2026 personal income tax table: 5 brackets instead of 7, with brackets 2 and 3 cut to 10% and 20%
From the 2026 tax period, Vietnam's progressive personal income tax (PIT) table drops from 7 brackets to 5 under PIT Law 109/2025/QH15, Article 9 — bracket 2 falls from 15% to 10%, bracket 3 from 25% to 20%, alongside a raised personal deduction of 15.5 million / 6.2 million VND. Here is the new table, who gains, and the point people get wrong most: when it starts to apply.
Read postAdjust 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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