Monday, September 29, 2025

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deduction

Deduction related updates

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New regulation when purchasing over 5 million must transfer money to get tax deduction

From July 1, 2025, Decree 181/2025/ND-CP requires non-cash payments for transactions of VND5 million or more to be deducted from input value-added tax (VAT), according to new regulations of the Government.

From July 1, 2025, sales transactions under 20 million VND must have an invoice if they want to deduct tax.

From July 1, 2025, transactions for the purchase and sale of goods and services under VND 20 million will be required to be accompanied by non-cash payment documents if traders want to deduct input VAT.
Draft Decree on Value Added Tax: Inadequacies that need to be adjusted and amended

(Baonghean.vn) - Currently, the Ministry of Finance is drafting a Decree detailing and guiding the implementation of a number of articles of the Law on Value Added Tax (VAT), replacing a number of related Decrees that have also amended and supplemented regulations on VAT refunds for investment projects; amending wording to ensure transparency and consistency with regulations in the Law on Value Added Tax, Law on Tax Administration, Law on Export Tax, etc.

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