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Tax policy and tax administration for household businesses and individual businesses according to Decree No. 68/2026/ND-CP
Decree No. 68/2026/ND-CP, issued by the Government on March 5, 2026, stipulates tax policies and tax management for business households and individual businesses. This is a document of significant importance...
Economy
Authorities dismantled a ring involved in the fraudulent trading of VAT invoices worth over 4,000 billion VND.
An individual in Dong Nai established 17 businesses to illegally buy and sell fraudulent value-added tax (VAT) invoices to hundreds of businesses, with the total value recorded on the invoices being...
The chief accountant illegally bought and sold invoices worth over 22 billion VND from 5 shell companies.
Chief accountant Nguyen Viet Hai purchased 29 VAT invoices from 5 "phantom" businesses with a total value of goods (excluding VAT) exceeding 22.4 billion VND.
Under what circumstances is a business not eligible for a VAT refund but allowed to carry forward the tax amount from an investment project to the next period?
In what cases are businesses not eligible for VAT refund but allowed to carry forward the tax amount of an investment project to the next period? This is a question of concern to Mr. Tran Dinh Ha (Do Luong commune, Nghe An province...).
From July 1st, 2025, transactions under 20 million VND will be required to have an invoice in order to claim tax deductions.
From July 1st, 2025, transactions involving the purchase and sale of goods and services under 20 million VND will be required to be accompanied by non-cash payment documents if small business owners wish to claim tax deductions...
Authorities prosecute individuals involved in the buying and selling of fraudulent invoices worth nearly 100 billion VND.
Over a two-year period, Ly illegally bought and sold 175 VAT invoices without accompanying goods or services for 12 companies in various provinces and cities nationwide, with the total amount recorded on the invoices reaching nearly 100 billion VND.
How to declare and pay VAT for taxpayers who are subsidiary units.
Taxpayers who maintain centralized accounting at their head office may have subsidiaries or business locations that are production facilities (including processing and assembly facilities) located in provinces different from where the taxpayer is located...
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