Circular No. 99/2025/TT-BTC, which replaces Circular No. 200/2014/TT-BTC : Opportunities and challenges for Vietnamese enterprises in the era of international integration
HOUSEHOLD AND INDIVIDUAL BUSINESSES WITH REVENUE AT THE TAX-EXEMPT THRESHOLD ARE STILL REQUIRED TO SUBMIT TAX DECLARATIONS
Non-deductible expenses under the Corporate Income Tax Law 2025 (effective from 01st October 2025)