Services

2025–2026 is the period of the most extensive changes to Vietnam's tax legal system in more than a decade. Many new laws, decrees and circulars take effect at the same time, leaving enterprises uncertain about tax declarations, finalisation and deductible expenses. ATAX tax advisory services help enterprises keep up with the changes, apply the regulations correctly and proactively prevent risks.

1. Major changes enterprises need to know in 2026

• Corporate income tax (CIT): the CIT Law No. 67/2025/QH15 and Decree 320/2025/ND-CP apply from the 2025 tax period, introducing 15% (annual revenue up to VND 3 billion) and 17% (above VND 3 billion up to VND 50 billion) rates, new rules on deductible expenses, non-cash payment documents for payments of VND 5 million or more, R&D expenses deductible up to 200%, etc. See: Key changes of the CIT Law 67/2025/QH15 (in Vietnamese).
• Value added tax (VAT): the new VAT Law together with Decree 181/2025/ND-CP and Circular 69/2025/TT-BTC change the conditions for input VAT credit, refunds and non-taxable items.
• Tax administration: the Law on Tax Administration No. 108/2025/QH15 and Decree 252/2026/ND-CP take effect from 1 July 2026, replacing Decree 126/2020/ND-CP and adjusting filing deadlines, tax assessment, risk management and priorities for compliant taxpayers.
• Penalties: Decree 310/2025/ND-CP sets out new administrative penalties for tax and invoice violations. See: Decree 310/2025/ND-CP (in Vietnamese).
• Invoices and documents: regulations on e-invoices and e-documents continue to be refined.

2. Scope of ATAX tax advisory services

• Ongoing advisory (retainer): day-to-day answers on VAT, CIT, PIT, foreign contractor tax, invoices and documents by email, phone or in person.
• Ad-hoc advisory: tax analysis of contracts, business plans, capital transfers, restructuring and mergers.
• Tax health check: reviewing tax filings of unaudited years, identifying errors and proposing remedies before the tax authority's inspection.
• Tax planning: designing transaction structures and reasonable remuneration and benefit policies; assessing eligibility for CIT incentives.
• Tax audit and inspection support: preparing explanations, working with the tax authority alongside the enterprise, drafting requests and complaints.
• Tax refunds: reviewing conditions and preparing VAT refund dossiers.
• Training and updates: in-house seminars and updates on new regulations for accounting teams.

3. Who should use tax advisory services?

• Small and medium-sized enterprises without dedicated tax staff.
• Foreign-invested enterprises, enterprises with related-party transactions or payments to foreign contractors.
• Enterprises enjoying or planning to register for tax incentives that need reassessment under the transitional provisions.
• Enterprises preparing for tax finalisation, tax inspections, restructuring or capital transfers.

4. Why choose ATAX

• Tax experts and auditors with extensive practical experience who understand how the tax authority approaches cases.
• Written advice with clear legal grounds, giving enterprises a basis for explanations.
• Continuous updates of new legal documents on atax.vn.
• Seamless integration with ATAX audit, accounting and transfer pricing services.
• Strict confidentiality of client information.

5. Working process

1. Receive the request, hold initial discussions and assess the scope of work.
2. Send the service proposal and fee quote; sign the contract.
3. Collect documents, analyse and work with the relevant departments.
4. Issue written advice/report and discuss the results.
5. Support implementation and follow-up.

Contact ATAX for an initial free consultation and a fee proposal tailored to your business: https://atax.vn.