Newsletters

According to Official Letter No. 3367/TPHCM-QLDNI dated 08 October 2025 issued by the Ho Chi Minh City Tax Department and Article 26 of Decree No. 181/2025/ND-CP, enterprises are entitled to input VAT deduction only when: There is a valid non-cash payment voucher, and The payment is made within the deadline stipulated in the contract or its annex. The Tax Authority has explicitly confirmed that if payment is not made by the contractual due date, the enterprise must reduce the

Vietnam’s Law on Corporate Income Tax No. 67/2025/QH15 marks a significant reform in determining deductible expenses for taxable income. Compared with previous regulations, the new Law broadens the scope of deductible expenses, especially for research and development (R&D), digital transformation, emission reduction, and social sponsorships, while tightening documentation, payment, and compliance requirements under specialized laws. This W&A Newsletter helps enterprises clear

Vietnam’s National Assembly Standing Committee has approved a new Resolution to raise family circumstance-based deductions for Personal Income Tax starting from the 2026 tax year. This adjustment marks a significant step toward enhancing fairness and reducing tax burdens for individuals and households nationwide. The new deduction levels aim to increase disposable income and strengthen social welfare in the face of rising living costs. 👉 Read the full analysis and detailed c

The determination of wages used as the basis for compulsory social insurance contributions is a key compliance issue for every enterprise in Vietnam. Incorrect classification of salary components may lead to back payments, administrative penalties, unplanned expenses, and potential labor disputes. Under the Law on Social Insurance 2024, Decree No. 158/2025/ND-CP, and Circular No. 10/2020/TT-BLDTBXH, Vietnam has established a clearer legal framework distinguishing which paymen

Recently, The National Assembly approved the Personal Data Protection Law No. 91/2025/QH15, which shall come into force on January 1,...

Effective 1 October 2025, the new Corporate Income Tax (CIT) Law 2025 introduces a significant policy shift in Vietnam’s tax landscape:...

W&A is proud to announce a significant milestone: we have been officially recognized by ACCA (Association of Chartered Certified Accountants)  with two prestigious designations: ACCA Approved Employer – Professional Development ACCA Approved Employer – Trainee Development (Platinum) In Vietnam, only a select number of firms have achieved this honor. Being granted both recognitions at once highlights W&A’s: Professional working environment , fostering optimal conditions for ca

We are proud to announce that W&A has officially joined Integra International , a leading global association headquartered in the United...

Pursuant to Decree No. 69/2024/NĐ-CP dated June 25, 2024, issued by the Government on electronic identification and authentication, W&A...

On July 1, 2025, the Government issued Decree No. 181/2025/ND-CP detailing the implementation of certain provisions of the Law on...

On June 9, 2025, the Government issued Decree 117/2025/NĐ-CP opening a new phase in the management of digital platform taxes,  enhance...