CBS Legal, LLC.

Website Contact the business

CBS Legal, LLC. A business law firm and member firm in Vietnam of Moores Rowland Asia Pacific

We are a business law firm in Vietnam
Chúng tôi là hãng luật tư vấn về kinh doanh tại Việt Nam

CBS Legal & Business Insights – October 2026 on the treatment of repair services performed by Export Processing Enterpri...
30/09/2026

CBS Legal & Business Insights – October 2026 on the treatment of repair services performed by Export Processing Enterprises (“EPEs”) in Vietnam.

The update highlights the Ministry of Finance’s guidance under Official Letter No. 13929/BTC-DTNN dated 7 September 2026, including whether repair services may be treated as export processing activities or whether it should be considered as a separate business activity for the assessment of tax incentives and relevant compliant procedures.

The classification may affect customs procedures, tax incentives, facility segregation, and accounting and tax compliance. EPEs should therefore review their contracts, actual repair processes, use of goods and equipment, and accounting and tax treatment.

Please contact our lawyers/advisors if you need any professional support.

♨️ CBS Legal & Business Insights for September 2026 highlighting the guidance from the Customs Authority and Tax Authori...
22/09/2026

♨️ CBS Legal & Business Insights for September 2026 highlighting the guidance from the Customs Authority and Tax Authority on the exchange rates applicable to customs declarations and VAT invoices for foreign-currency transactions at enterprises in Vietnam.

The update highlights the different exchange-rate mechanisms applicable for customs and tax purposes and confirms that different VND-equivalent amounts may arise for the same transaction.

Please feel free to contact us if you have any question or need any professional advice.

♨️CBS Legal & Business Insights – September 2026 updating the new guidance on VAT refund in Vietnam under Official Lette...
21/09/2026

♨️CBS Legal & Business Insights – September 2026 updating the new guidance on VAT refund in Vietnam under Official Letter No. 6936/CT-QLTT dated 18 September 2026.

The guidance clarifies that tax-risk alerts do not, by themselves, constitute grounds for rejecting a VAT refund, and that the actual substance, legality and supporting documents of the relevant transactions at businesses should be reviewed and considered.

We hope that the new guidance will provide relaxed rules in handling VAT refund at enterprises in Vietnam.

Please contact us if you have any questions or need any professional support.

15/09/2026

HO CHI MINH CITY PROPOSES FIVE-YEAR TAX EXEMPTION FOR INNOVATIVE STARTUPS

Ho Chi Minh City is developing a draft resolution proposing a five-year CIT exemption for eligible innovative startups and certain science, technology and innovation organisations. It also proposes a five-year PIT exemption on salaries and wages of experts and individuals working for eligible organisations.

The proposed incentives would be subject to specific eligibility criteria and would not automatically apply to all newly established companies. As the proposal remains under development and has not yet been approved, businesses should monitor the final conditions and its interaction with existing tax incentives.

Please contact us if you need any support.

14/09/2026

Ministry of Finance Proposes 30% Tax Reduction for SMEs and Business Households to Be Claimed in Quarterly Tax Filings for 2026 and 2027

The Ministry of Finance has proposed that enterprises and business households with annual revenue of up to VND 10 billion (Approx. USD388,000) be permitted to claim a 30% reduction in Corporate Income Tax (CIT) or Personal Income Tax (PIT) payable through their quarterly tax filings for the 2026 and 2027 tax years.

For business households and individuals, the proposed reduction would apply to 30% of PIT payable on income from business activities, while eligible enterprises would receive a 30% reduction of CIT payable, subject to the VND 10 billion annual revenue threshold. Eligible taxpayers would be permitted to estimate their annual revenue and apply the reduction when making quarterly PIT declarations or provisional CIT payments, with an adjustment required if their actual annual revenue subsequently exceeds the threshold.

If approved, the proposed tax concession would provide earlier cash-flow relief for eligible taxpayers. Businesses should nevertheless monitor their annual revenue closely, particularly those approaching the VND 10 billion threshold, as exceeding the threshold may result in additional tax payable and corresponding late-payment interest.

Please contact us if you need any assistance.

📌Vietnam introduces new rules for the application of the Apostille mechanism from 11 September 2026. While consular lega...
11/09/2026

📌Vietnam introduces new rules for the application of the Apostille mechanism from 11 September 2026.

While consular legalization will remain applicable in certain specific cases, the new rules are expected to simplify and streamline procedures for the use of public documents between Vietnam and the 120 contracting states to the 1961 Hague Apostille Convention (Hague Convention Abolishing the Requirement of Legalization for Foreign Public Documents).

Please contact us for further details on the new Apostille procedures and their practical implications for your business requirements.

The Ministry of Health is seeking feedback on a draft decree proposing an increase in health insurance contributions fro...
06/09/2026

The Ministry of Health is seeking feedback on a draft decree proposing an increase in health insurance contributions from 4.5% to 5.1%, effective from 1 July 2027, followed by further increases to 5.4% and ultimately 6% in 2030, in accordance with the proposed roadmap.
As under the current contribution structure, the increases over the years would be shared between employers and employees on a 2/3 and 1/3 basis, respectively.
Please refer to the summary table below for the current contribution rates applicable to employers and employees, as well as the proposed increases over the years.
Note: These increases are currently proposals only and have not yet been approved or taken effect.

Bộ Y tế đang lấy ý kiến đối với dự thảo Nghị định có đề xuất tăng mức đóng bảo hiểm y tế từ 4,5% lên 5,1% từ ngày 1/7/20...
06/09/2026

Bộ Y tế đang lấy ý kiến đối với dự thảo Nghị định có đề xuất tăng mức đóng bảo hiểm y tế từ 4,5% lên 5,1% từ ngày 1/7/2027, sau đó tăng lên 5,4% và 6% vào năm 2030 theo lộ trình.
Mức tăng qua các năm sẽ do người sử dụng lao động đóng 2/3, người lao động đóng 1/3.
Tham khảo bảng tóm lược phía dưới về mức đóng hiện tại của người lao động và người sử dụng lao động, và các mức dự kiến tăng thêm theo đề xuất.
[Lưu ý: Các mức tăng chỉ là đề xuất, chưa được phê duyệt và chưa có hiệu lực thi hành]

♨️ Quốc hội đã chính thức thông qua Nghị quyết số 43/2026/QH16 về việc giảm thuế cho cá nhân kinh doanh (hộ kinh doanh) ...
01/09/2026

♨️ Quốc hội đã chính thức thông qua Nghị quyết số 43/2026/QH16 về việc giảm thuế cho cá nhân kinh doanh (hộ kinh doanh) và doanh nghiệp/tổ chức cho kỳ tính thuế năm 2026 và 2027, cụ thể như sau:

✔️ Giảm 30% số thuế TNCN phải nộp đối với thu nhập từ hoạt động kinh doanh của cá nhân cư trú (hộ kinh doanh) có doanh thu trong năm không quá 10 tỷ đồng.

✔️ Giảm 30% số thuế TNDN phải nộp đối với doanh nghiệp và tổ chức được thành lập theo pháp luật Việt Nam, có tổng doanh thu trong năm không quá 10 tỷ đồng.

📢 Lưu ý: Việc xác định đối tượng được hưởng chính sách ưu đãi, doanh thu hàng năm làm căn cứ áp dụng và số thuế được giảm cần được thực hiện theo các điều kiện và hướng dẫn cụ thể tại các văn bản hướng dẫn thi hành.

24/08/2026

🎉Good news!

The National Assembly passed a Resolution today granting a 30% reduction in Personal Income Tax (“PIT”) and Corporate Income Tax (“CIT”) for the years of 2026 and 2027 for business households and companies with annual business revenue ≤ 10 billion VND (Approx. USD380,000).

This tax concession is not applicable to employment incomes earned by individual tax residents in Vietnam. Should we look forward to another good news to come?

Address

Hanoi

Opening Hours

Monday 09:00 - 18:00
Tuesday 09:00 - 18:00
Wednesday 09:00 - 18:00
Thursday 09:00 - 18:00
Friday 09:00 - 18:00

Website

Alerts

Be the first to know and let us send you an email when CBS Legal, LLC. posts news and promotions. Your email address will not be used for any other purpose, and you can unsubscribe at any time.

Contact The Business

Send a message to CBS Legal, LLC.:

Shortcuts

Share

Category