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Eliminating Lump-Sum Tax: Concerns Over Penalties and Lingering Questions
During a dialogue session with taxpayers, several concerns were raised regarding electronic invoicing, with suggestions to streamline processes and reconsider administrative penalties to make them more lenient. This is particularly relevant given the upcoming transition of business households from lump-sum tax to self-assessment by January 1, 2026.
Deputy Minister of Construction: ‘Real Estate Market to See Positive Developments in 2026’
A wave of resolved bottlenecks in real estate projects, coupled with the development of affordably priced housing, is expected to boost supply and drive positive change in the real estate market for 2026.
Can Cash Payments of VND 5 Million Be Deducted for Corporate Income Tax? Tax...
The tax authority has recently provided specific guidance regarding businesses paying employee salaries in cash or in-kind, valued at 5 million VND or more per transaction. This clarification comes in the context of Decree No. 320/2025/NĐ-CP, which implements the Corporate Income Tax Law and officially takes effect from the 2025 tax year.
