{"id":7167,"date":"2026-01-06T19:30:08","date_gmt":"2026-01-07T02:30:08","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7167"},"modified":"2026-01-06T19:30:08","modified_gmt":"2026-01-07T02:30:08","slug":"cong-van-so-6068-thue-gtgt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cong-van-so-6068-thue-gtgt\/","title":{"rendered":"Will VAT incurred before July 1, 2025, be subject to the new refund policy?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The Value Added Tax (VAT) Law No. 49\/2024\/QH15 has been officially passed by the National Assembly and will take effect from July 1, 2025. This change has caused considerable concern among businesses regarding uncredited VAT amounts from previous periods. Will VAT amounts incurred before July 1, 2025, be subject to the new refund policy? Especially in light of ongoing interest from the accounting community regarding guidelines such as Circular No. 6068\/CT-CS on VAT policy, this article will clarify these important transitional regulations.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-so-6068-thue-gtgt\/#Thoi_diem_hieu_luc_cua_Luat_Thue_GTGT_moi_va_cac_van_ban_huong_dan\" >Effective date of the new Value Added Tax Law and its guiding documents.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-so-6068-thue-gtgt\/#Nguyen_tac_ap_dung_hoan_thue_theo_ky\" >Principles for applying tax refunds on a periodic basis.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-so-6068-thue-gtgt\/#Thue_GTGT_phat_sinh_truoc_172025_duoc_hoan_theo_luat_nao\" >Which law governs the refund of VAT incurred before July 1, 2025?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-so-6068-thue-gtgt\/#Truong_hop_doi_voi_du_an_dau_tu\" >This applies to investment projects.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-so-6068-thue-gtgt\/#Truong_hop_hang_hoa_dich_vu_xuat_khau\" >In the case of exported goods and services<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-so-6068-thue-gtgt\/#Nhung_diem_moi_ve_hoan_thue_tu_ngay_172025_doanh_nghiep_can_biet\" >New regulations on tax refunds from July 1, 2025 that businesses need to know.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-so-6068-thue-gtgt\/#Huong_dan_doanh_nghiep_xu_ly_chuyen_tiep_toi_uu\" >A guide for businesses on how to handle the transition optimally.\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-so-6068-thue-gtgt\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-so-6068-thue-gtgt\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-so-6068-thue-gtgt\/#Cac_dich_vu_khac\" >Other services<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_diem_hieu_luc_cua_Luat_Thue_GTGT_moi_va_cac_van_ban_huong_dan\"><\/span><b>Effective date of the new Value Added Tax Law and its guiding documents.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The 2024 Value Added Tax Law provides a clear roadmap for change. Essentially, the entire law will take effect from July 1, 2025. However, businesses need to be aware of some specific dates:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">From July 1st, 2025: All new regulations regarding taxable subjects, tax rates, and tax refund conditions will be applied.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">From January 1, 2025: Some provisions in Clause 4, Article 15 relating to fertilizers and agricultural machinery will take effect earlier to support production.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Policy reference: Businesses should regularly monitor Circular No. 6068\/CT-CS on VAT policy and equivalent documents to stay informed about adjustments to invoices and supporting documents during this transition period.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_ap_dung_hoan_thue_theo_ky\"><\/span><b>Principles for applying tax refunds on a periodic basis.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">This is the core information that helps businesses accurately determine the tax policy to apply. The basic principle is: For VAT refunds for a specific period (month or quarter), the tax policy in effect at that time (month or quarter) should be applied.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Specifically, for businesses that export goods and services:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Before July 1, 2025: If a business has uncredited input VAT of VND 300 million or more, is eligible for a refund, and meets all the conditions stipulated in the old law, then when requesting a refund for periods prior to this date, the business will still apply the current tax policy.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">From July 1, 2025 onwards: When requesting VAT refunds for tax periods arising from this date, businesses must comply with the new regulations, conditions, and standards for VAT refunds as stipulated in Law No. 49\/2024\/QH15.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Administrative procedures: Regardless of the tax policy applied, the tax refund procedure must be carried out in accordance with the current regulations of tax administration law at the time of application submission.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This means that tax policy is linked to the &quot;time when obligations and rights arise&quot; of that tax period. Understanding Circular No. 6068\/CT-CS on VAT policy will help accountants avoid confusion when separating tax refund applications between the two periods.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thue_GTGT_phat_sinh_truoc_172025_duoc_hoan_theo_luat_nao\"><\/span><b>Which law governs the refund of VAT incurred before July 1, 2025?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7169\" aria-describedby=\"caption-attachment-7169\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7169\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-van-so-so-6068_CT-CS-huong-dan-thue-GTGT-phat-sinh-truoc-1_7_2025-duoc-hoan.jpg\" alt=\"C\u00f4ng v\u0103n s\u1ed1 s\u1ed1 6068\/CT-CS h\u01b0\u1edbng d\u1eabn thu\u1ebf GTGT ph\u00e1t sinh tr\u01b0\u1edbc 1\/7\/2025 \u0111\u01b0\u1ee3c ho\u00e0n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-van-so-so-6068_CT-CS-huong-dan-thue-GTGT-phat-sinh-truoc-1_7_2025-duoc-hoan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-van-so-so-6068_CT-CS-huong-dan-thue-GTGT-phat-sinh-truoc-1_7_2025-duoc-hoan-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-van-so-so-6068_CT-CS-huong-dan-thue-GTGT-phat-sinh-truoc-1_7_2025-duoc-hoan-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-van-so-so-6068_CT-CS-huong-dan-thue-GTGT-phat-sinh-truoc-1_7_2025-duoc-hoan-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-van-so-so-6068_CT-CS-huong-dan-thue-GTGT-phat-sinh-truoc-1_7_2025-duoc-hoan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7169\" class=\"wp-caption-text\">Official document No. 6068\/CT-CS provides guidance on VAT refunds for taxes incurred before July 1, 2025.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Based on Article 15 of Law No. 49\/2024\/QH15 on transitional provisions, the handling of tax liabilities arising before July 1, 2025 is classified as follows:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_doi_voi_du_an_dau_tu\"><\/span><b>This applies to investment projects.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For projects currently in the investment phase, any VAT incurred before July 1, 2025, that has not been fully deducted will continue to be processed according to the provisions of Law No. 13\/2008\/QH12 (the old law). This means that businesses will still retain their right to tax refunds under the old conditions and will not be forced to apply the stricter criteria (if any) of the new law to the previously generated sales revenue.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_hang_hoa_dich_vu_xuat_khau\"><\/span><b>In the case of exported goods and services<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Similar to investment projects, export transactions completed before July 1, 2025, but for which tax refund applications have not yet been filed or are awaiting approval, will be subject to the regulations on documentation, procedures, and conditions for tax refunds in effect at the time of occurrence. The contents of Circular No. 6068\/CT-CS on VAT policy also emphasize adherence to the correct timing of tax liability establishment to ensure transparency.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_ve_hoan_thue_tu_ngay_172025_doanh_nghiep_can_biet\"><\/span><b>New regulations on tax refunds from July 1, 2025 that businesses need to know.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7170\" aria-describedby=\"caption-attachment-7170\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7170\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-diem-moi-ve-hoan-thue-tu-ngay-1_7_2025-doanh-nghiep-can-biet.jpg\" alt=\"C\u00f4ng v\u0103n s\u1ed1 6068\/CT-CS v\u1ec1 nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 ho\u00e0n thu\u1ebf t\u1eeb ng\u00e0y 1_7_2025 doanh nghi\u1ec7p c\u1ea7n bi\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-diem-moi-ve-hoan-thue-tu-ngay-1_7_2025-doanh-nghiep-can-biet.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-diem-moi-ve-hoan-thue-tu-ngay-1_7_2025-doanh-nghiep-can-biet-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-diem-moi-ve-hoan-thue-tu-ngay-1_7_2025-doanh-nghiep-can-biet-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-diem-moi-ve-hoan-thue-tu-ngay-1_7_2025-doanh-nghiep-can-biet-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-diem-moi-ve-hoan-thue-tu-ngay-1_7_2025-doanh-nghiep-can-biet-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7170\" class=\"wp-caption-text\">Official document No. 6068\/CT-CS regarding new points on tax refunds from July 1, 2025 that businesses need to know.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Although existing liabilities are retained, businesses will face a new &quot;game&quot; after July 1, 2025:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Expanding the scope of tax refunds: The new law clarifies tax refunds for investment projects within the same province or city, as well as cases of business splits or mergers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax rate change: Fertilizers and specialized agricultural equipment are now subject to the 5% tax rate, moving from tax-exempt status to tax rate 5%. This allows domestic manufacturers to deduct or receive a refund of input tax that was previously included in their costs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax Offsetting Procedure: Detailed instructions on how to offset VAT between different business activities before requesting a refund.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Official document No. 6068\/CT-CS regarding VAT policy will help the accounting department determine the most optimal way to classify input invoices during this period.<\/span><\/p>\n<blockquote><p><strong>See more: <\/strong><a href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-xu-phat-thue-hoa-don\/\">Official document 6175\/CT-PC clarifies new points regarding penalties for taxes and invoices from January 16, 2026.<\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_doanh_nghiep_xu_ly_chuyen_tiep_toi_uu\"><\/span><b>A guide for businesses on how to handle the transition optimally.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To protect their rights and avoid legal risks, businesses should take the following steps:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review of tax balances: Accurately summarize and classify the VAT amounts incurred before July 1, 2025 that are still outstanding on tax returns.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Complete your application early: For projects that were eligible for tax refunds under the old law, you should submit your application before June 2025 to avoid confusion when the tax authorities change the form system according to the new law.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Updating knowledge: Regularly consult guiding documents such as Official Letter No. 6068\/CT-CS on VAT policy to understand how to apply the 5% tax rate to new items starting from 2025.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Overall, the key to handling this transition period is a clear distinction between the &quot;period of occurrence&quot; and the &quot;applicable law.&quot; Proactively reviewing accounting data and comparing it with the guidelines in Circular No. 6068\/CT-CS on VAT policy will help businesses not only protect their accumulated tax but also prepare for positive changes in agricultural tax rates from 2025 onwards.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In summary, VAT liabilities arising before July 1, 2025, will not be negatively affected by the changes in the new law thanks to transparent transitional provisions. Businesses will still be able to exercise their right to deduct and refund VAT according to the old regulations for tax periods before July 1, 2025. However, early preparation and a thorough understanding of the guidelines from Circular No. 6068\/CT-CS on VAT policy are key to ensuring smooth business operations and optimizing cash flow in 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Contact MAN \u2013 Master Accountant Network for advice on changes in regulations and updates to new tax policies!<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-mail: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>Other services<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Auditing: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Auditing Services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Construction Auditing Services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Financial statement audit services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting and Taxation: <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Tax accounting services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Tax report<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Transfer Pricing Advisory<\/span><\/a><span style=\"font-weight: 400;\">. <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Tax Accounting Services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Tax reporting services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Transfer Pricing Service<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Affiliate Trading Service<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legal aspects: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Work permit services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Business registration certification services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Investment Certificate<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Transfer Pricing Service<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Affiliate Trading Service<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Business Operations Consulting Services<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<blockquote><p><b>Source:<\/b><a href=\"https:\/\/www.luatvietnam.net\/vn\/thue-gtgt-phat-sinh-truoc-1-7-2025-co-ap-dung-theo-chinh-sach-hoan-thue-moi--vbpl140197.html\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Official document No. 6068\/CT-CS<\/span><\/a><span style=\"font-weight: 400;\"> December 17, 2025, from the Tax Department regarding VAT policy.<\/span><\/p><\/blockquote>\n<p style=\"text-align: right;\"><b><i>MAN Editorial Board \u2013 Master Accountant Network<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>The Value Added Tax (VAT) Law No. 49\/2024\/QH15 has been officially passed by the National Assembly and will come into effect on July 1, 2025. This change has caused considerable concern among businesses regarding uncredited tax amounts from previous periods. Will these taxes [\u2026]<\/p>","protected":false},"author":4,"featured_media":7168,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7167","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7167","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7167"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7167\/revisions"}],"predecessor-version":[{"id":7171,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7167\/revisions\/7171"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7168"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}