Tax Accounting
Corporate Income Tax(CIT)
Accounting for Gifted Goods: Essential Tax Regulations Businesses Must Know
In the course of business operations, gifting goods to customers, partners, or employees is a very common practice: customer appreciation, Lunar New Year gifts, promotional gifts, internal gifts, etc.However, if accounting and tax declarations are not handled correctly, businesses may face risks such as disallowed expenses, back taxes on VAT and CIT during tax finalization. […]
Personal Income Tax(PIT)
Updated Personal Income Tax Calculation for 2026 Under the New Family Deduction Scheme
On December 10, 2025, the National Assembly officially passed the amended Personal Income Tax (PIT) Law. One of the key issues receiving significant attention from both employees and businesses is the effective date of the new family circumstances deduction starting in 2026. So, will the 2026 family circumstances deduction apply from January 1, 2026, or […]