{"id":7273,"date":"2026-01-19T20:10:45","date_gmt":"2026-01-20T03:10:45","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7273"},"modified":"2026-01-19T20:10:45","modified_gmt":"2026-01-20T03:10:45","slug":"cong-van-33424-thue-tndn-nha-thau","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cong-van-33424-thue-tndn-nha-thau\/","title":{"rendered":"Latest Contractor Tax Guidelines under Law 67\/2025\/QH15"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Tax management for foreign organizations doing business in Vietnam is entering a crucial transitional phase. Based on the guidance in Official Letter No. 33424\/HAN-QLDN3 from the Hanoi City Tax Department and relevant legal documents, the following is a summary and detailed explanation for businesses.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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-33424-thue-tndn-nha-thau\/#Mo_rong_pham_vi_doi_tuong_chiu_thue_theo_Luat_Thue_TNDN_2025\" >Expanding the scope of taxable entities under the Corporate Income Tax Law 2025.<\/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-33424-thue-tndn-nha-thau\/#Phuong_phap_xac_dinh_thue_TNDN\" >Methods for determining corporate income tax<\/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-33424-thue-tndn-nha-thau\/#Lo_trinh_ap_dung_quy_dinh_moi_va_tinh_chuyen_tiep\" >Implementation roadmap for the new regulations and transitional period.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-33424-thue-tndn-nha-thau\/#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-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-33424-thue-tndn-nha-thau\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/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-33424-thue-tndn-nha-thau\/#i\" >\u00a0<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Mo_rong_pham_vi_doi_tuong_chiu_thue_theo_Luat_Thue_TNDN_2025\"><\/span><b>Expanding the scope of taxable entities under the Corporate Income Tax Law 2025.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The Corporate Income Tax Law No. 67\/2025\/QH15, effective from 2025, has specified and expanded the scope of management for foreign entities, especially in the digital economy. The main subjects include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contractors with a permanent establishment: Pay taxes on taxable income arising in Vietnam but not related to the business activities of that permanent establishment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contractors without a permanent establishment: This includes foreign organizations operating in the fields of e-commerce and digital platform businesses (such as online advertising, streaming services, SaaS software, etc.). Taxes will be calculated on income generated within the territory of Vietnam.<\/span><\/li>\n<\/ul>\n<p><b>New additions:<\/b><span style=\"font-weight: 400;\"> The 2025 law emphasizes clearly defining cross-border business models, requiring Vietnamese businesses, when paying income, to be responsible for withholding and remitting taxes in accordance with regulations.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phuong_phap_xac_dinh_thue_TNDN\"><\/span><b>Methods for determining corporate income tax<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">During the current transition period, the revenue-based pricing method remains the most common approach to simplify procedures for foreign contractors.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The formula is defined as follows:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>Corporate income tax payable = Taxable revenue x Corporate income tax rate (1\/3 tax rate)<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Based on the current rates in Circular 103\/2014\/TT-BTC: These rates are classified based on the nature and added value of the industry:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Services, equipment rental, insurance: 5%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Construction and installation activities with material procurement included: 2%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Commercial activities (providing goods and services in Vietnam): 1%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest on loan: 5%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Copyright: 10%<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Lo_trinh_ap_dung_quy_dinh_moi_va_tinh_chuyen_tiep\"><\/span><b>Implementation roadmap for the new regulations and transitional period.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The Hanoi City Tax Department has issued a special note regarding the priority order for applying legal documents as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Current period: Continue to apply the tax rates and calculation methods as stipulated in Article 13 of Circular 103\/2014\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transition period: After Law 67\/2025\/QH15 comes into effect, the Government will issue detailed guiding decrees. If the new decree stipulates changes to the % ratio on taxable revenue, businesses are required to update and apply the new tax rate framework at the time the decree takes effect.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In complex cases, the use<\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan\/\"> <span style=\"font-weight: 400;\">accounting services<\/span><\/a><span style=\"font-weight: 400;\"> Professionalism is the optimal solution for assessing documents and protecting data before tax authorities.<\/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;\">The issuance of Official Letter No. 33424\/HAN-QLDN3 is a timely reminder from the tax authorities in the context of changing regulations. Businesses need to clearly understand that:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compliance is a top priority: Applying the correct % ratio on revenue as stipulated in Circular 103\/2014\/TT-BTC at the present time helps protect businesses from the risks of tax arrears and late payment penalties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transformative thinking: The 2025 Corporate Income Tax Law is not just a change in numbers, but also a tightening of management over the digital economy. Businesses need to proactively review their transactions with foreign partners to be ready to adapt when the new guiding decrees are officially issued.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Professionalism: Transparency in contractor tax declarations and settlements will enhance the company&#039;s reputation in the eyes of international investors and partners, while also laying the foundation for sustainable development in Vietnam&#039;s increasingly\u5b8c\u5584 legal environment.<\/span><\/li>\n<\/ul>\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\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/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<p style=\"text-align: right;\"><b><i>MAN Editorial Board \u2013 Master Accountant Network<\/i><\/b><\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"i\"><\/span><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam \u0111ang b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i quan tr\u1ecdng. D\u1ef1a tr\u00ean h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 33424\/HAN-QLDN3 c\u1ee7a C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i v\u00e0 c\u00e1c v\u0103n b\u1ea3n lu\u1eadt \u0111\u1ecbnh, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3n t\u1ed5ng h\u1ee3p v\u00e0 di\u1ec5n gi\u1ea3i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7274,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7273","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\/7273","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=7273"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7273\/revisions"}],"predecessor-version":[{"id":7275,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7273\/revisions\/7275"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7274"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}