{"id":7872,"date":"2026-03-18T01:13:10","date_gmt":"2026-03-18T08:13:10","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7872"},"modified":"2026-03-19T20:31:06","modified_gmt":"2026-03-20T03:31:06","slug":"thong-tu-20-2026-tt-btc-ve-thue-tndn","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/","title":{"rendered":"5 Key New Points of Circular 20\/2026\/TT-BTC on Corporate Income Tax"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 20\/2026\/TT-BTC on corporate income tax, recently issued, has introduced several significant changes related to deductible expense documentation, the mechanism for self-determining tax incentives, the timing of revenue recognition, and the tax obligations of foreign enterprises. These new regulations not only directly affect accounting and tax practices but also impact the tax risk management strategies of businesses in the tax settlement period from 2025 onwards. This article will analyze the key points to note in the circular. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-20-2026-TT-BTC-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-va-Nghi-dinh-320-2025-ND-CP-672539.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 20\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> To help businesses understand regulations, prepare proper documentation, and minimize risks during tax audits and inspections.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1Hf52hi5BiZozj1GcbG3EWJvh1NdZEA1U\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Download Summary File <\/span><\/a><\/div>\n<p>&nbsp;<\/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\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Tong_quan_ve_Thong_tu_202026TT-BTC_ve_thue_TNDN\" >Overview of Circular 20\/2026\/TT-BTC on Corporate Income Tax<\/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\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Huong_dan_quan_trong_trong_Thong_tu_202026TT-BTC_ve_thue_TNDN\" >Important guidance in Circular 20\/2026\/TT-BTC on corporate income tax.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Ho_so_de_khoan_chi_duoc_tinh_vao_chi_phi_duoc_tru\" >Documentation required for the expense to be considered a deductible expense.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Chi_phuc_vu_nhiem_vu_quoc_phong_va_an_ninh\" >Expenditures for national defense and security<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Chi_ho_tro_to_chuc_Dang_hoac_to_chuc_chinh_tri_va_xa_hoi_trong_doanh_nghiep\" >Financial support for Party organizations or socio-political organizations within enterprises.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Chi_dao_tao_nghe_cho_nguoi_lao_dong\" >Expenses for vocational training for workers.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Chi_phong_chong_HIVAIDS_tai_noi_lam_viec\" >Expenditure on HIV\/AIDS prevention in the workplace.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Khoan_tai_tro_cho_xa_hoi\" >Social funding<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Chi_nghien_cuu_khoa_hoc_va_doi_moi_cong_nghe\" >Expenditure on scientific research and technological innovation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Ton_that_do_thien_tai_hoac_su_kien_bat_kha_khang\" >Losses due to natural disasters or force majeure events<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Mot_so_khoan_chi_phuc_vu_hoat_dong_kinh_doanh\" >Some expenses related to business operations.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Thong_tu_202026TT-BTC_ve_thue_TNDN_quy_dinh_ho_so_huong_uu_dai_thue\" >Circular 20\/2026\/TT-BTC on corporate income tax stipulates the documents required for tax incentives.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Cach_thuc_hien_uu_dai_thue\" >How to implement tax incentives<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Ho_so_doanh_nghiep_can_luu_tru\" >Business records need to be archived.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Rui_ro_neu_ap_dung_uu_dai_sai\" >Risks of applying the wrong incentives.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Thoi_diem_xac_dinh_doanh_thu_tinh_thue\" >Time of determining taxable revenue<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Doi_voi_doanh_nghiep_trong_nuoc\" >For domestic businesses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Doi_voi_doanh_nghiep_nuoc_ngoai\" >For foreign businesses<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Thong_tu_202026TT-BTC_ve_thue_TNDN_doi_voi_doanh_nghiep_nuoc_ngoai\" >Circular 20\/2026\/TT-BTC on corporate income tax for foreign enterprises<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Doi_tuong_ap_dung\" >Applicable objects<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Truong_hop_khong_ap_dung\" >Cases where this does not apply<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Phuong_phap_tinh_thue\" >Tax calculation method<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Mot_so_noi_dung_khac_can_luu_y\" >Other points to note<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Ho_so_ke_khai_thue_doi_voi_du_an_dau_tu_nuoc_ngoai\" >Tax declaration documents for foreign investment projects<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Dang_ky_von_dau_tu_mo_rong\" >Register for expanded investment capital<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Tai_san_hinh_thanh_tu_Quy_phat_trien_khoa_hoc_cong_nghe\" >Assets generated from the Science and Technology Development Fund<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#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-28\" href=\"https:\/\/ketoan.man.net.vn\/en\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_Thong_tu_202026TT-BTC_ve_thue_TNDN\"><\/span><b>Overview of Circular 20\/2026\/TT-BTC on Corporate Income Tax<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">On March 12, 2026, the Ministry of Finance issued Circular 20\/2026\/TT-BTC, a document providing detailed guidance on the implementation of the Corporate Income Tax Law No. 67\/2025\/QH15 and Decree 320\/2025\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This circular takes effect from March 12, 2026 and applies to tax periods from 2025, replacing many old regulations on corporate income tax.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to the new regulations, Circular 20\/2026\/TT-BTC officially states:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Replace entirely <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-78-2014-TT-BTC-huong-dan-218-2013-ND-CP-thi-hanh-Luat-Thue-thu-nhap-doanh-nghiep-236976.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 78\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-96-2015-TT-BTC-huong-dan-thue-thu-nhap-doanh-nghiep-tai-Nghi-dinh-12-2015-ND-CP-279331.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 96\/2015\/TT-BTC<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">At the same time, several scattered regulations in previous circulars related to corporate income tax were abolished.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The issuance of the new document helps to synchronize corporate income tax regulations with the 2025 Corporate Income Tax Law, while also updating many practical regulations on expense documentation, tax incentives, and revenue determination.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_quan_trong_trong_Thong_tu_202026TT-BTC_ve_thue_TNDN\"><\/span><b>Important guidance in Circular 20\/2026\/TT-BTC on corporate income tax.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7875\" aria-describedby=\"caption-attachment-7875\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7875\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-quan-trong-trong-Thong-tu-20_2026_TT-BTC-ve-thue-TNDN.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn quan tr\u1ecdng trong Th\u00f4ng t\u01b0 20\/2026\/TT-BTC v\u1ec1 thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-quan-trong-trong-Thong-tu-20_2026_TT-BTC-ve-thue-TNDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-quan-trong-trong-Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-quan-trong-trong-Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-quan-trong-trong-Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-quan-trong-trong-Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7875\" class=\"wp-caption-text\">Important guidance in Circular 20\/2026\/TT-BTC on corporate income tax.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To help businesses and accountants easily understand the new regulations, Circular 20\/2026\/TT-BTC provides detailed guidance on many important issues related to deductible expense documentation, conditions for enjoying tax incentives, the timing of determining taxable revenue, and tax obligations for foreign businesses. Below are specific guidelines that require special attention when applying Circular 20\/2026\/TT-BTC on corporate income tax in practice.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_de_khoan_chi_duoc_tinh_vao_chi_phi_duoc_tru\"><\/span><b>Documentation required for the expense to be considered a deductible expense.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to the Corporate Income Tax Law No. 67\/2025\/QH15, eligible expenses must have legal invoices, supporting documents, and appropriate documentation for each type of expense.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Some specific cost categories include:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phuc_vu_nhiem_vu_quoc_phong_va_an_ninh\"><\/span><b>Expenditures for national defense and security<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses need to prepare:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The company&#039;s decision to implement<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">A confirmation document from the competent authority.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_ho_tro_to_chuc_Dang_hoac_to_chuc_chinh_tri_va_xa_hoi_trong_doanh_nghiep\"><\/span><b>Financial support for Party organizations or socio-political organizations within enterprises.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The file typically includes:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decision on the establishment or operating regulations of the organization<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Request for support or plan for the use of funds (if any).<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_dao_tao_nghe_cho_nguoi_lao_dong\"><\/span><b>Expenses for vocational training for workers.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To be considered a deductible expense, the following is required:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The employment contract or collective bargaining agreement includes provisions for training expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decision to send personnel for training<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Course registration form<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Certificate or confirmation of completion of the training course.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phong_chong_HIVAIDS_tai_noi_lam_viec\"><\/span><b>Expenditure on HIV\/AIDS prevention in the workplace.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses must issue internal rules or regulations regarding this expenditure.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_tai_tro_cho_xa_hoi\"><\/span><b>Social funding<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Funding was provided for:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Education<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Medical<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cultural activities<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Overcoming natural disasters and epidemics.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Houses of compassion, houses of solidarity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Scientific research and digital transformation.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It usually requires:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Agreement confirming sponsorship between the parties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Signatures of the sponsor and the recipient of the sponsorship.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In some cases, additional confirmation from the funding agency is required.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_nghien_cuu_khoa_hoc_va_doi_moi_cong_nghe\"><\/span><b>Expenditure on scientific research and technological innovation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Expenditures for scientific research, innovation, or digital transformation must comply with the laws on science and technology and the regulations in Decree 320\/2025\/ND-CP.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ton_that_do_thien_tai_hoac_su_kien_bat_kha_khang\"><\/span><b>Losses due to natural disasters or force majeure events<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To be considered a deductible expense, a business needs to have:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inventory of damaged assets<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inventory list of damaged goods<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Insurance claim documents (if any)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Documents defining liability for compensation.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_khoan_chi_phuc_vu_hoat_dong_kinh_doanh\"><\/span><b>Some expenses related to business operations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The circular also allows for the accounting of expenses in many cases, such as:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">She participated in the bidding but did not win.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">They researched a new product but were unsuccessful.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Marketing expenses before the product is sold.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Renting out infrastructure that is not yet operational.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The cost of destroying damaged or obsolete inventory.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition, detailed guidance on documentation is provided for other expenses related to production and business activities, such as renting assets from individuals, purchasing goods from small businesses, or settling outstanding payments for goods.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_202026TT-BTC_ve_thue_TNDN_quy_dinh_ho_so_huong_uu_dai_thue\"><\/span><b>Circular 20\/2026\/TT-BTC on corporate income tax stipulates the documents required for tax incentives.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7874\" aria-describedby=\"caption-attachment-7874\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7874\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-quy-dinh-ho-so-huong-uu-dai-thue.jpg\" alt=\"Th\u00f4ng t\u01b0 20\/2026\/TT-BTC v\u1ec1 thu\u1ebf TNDN quy \u0111\u1ecbnh h\u1ed3 s\u01a1 h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-quy-dinh-ho-so-huong-uu-dai-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-quy-dinh-ho-so-huong-uu-dai-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-quy-dinh-ho-so-huong-uu-dai-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-quy-dinh-ho-so-huong-uu-dai-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-quy-dinh-ho-so-huong-uu-dai-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7874\" class=\"wp-caption-text\">Circular 20\/2026\/TT-BTC on corporate income tax stipulates the documents required for tax incentives.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">One notable point of Circular 20\/2026\/TT-BTC on corporate income tax is the self-declaration mechanism for tax incentives.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accordingly, the business:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Determine your own eligibility for preferential treatment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Self-declaration on tax return form<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No prior registration with the tax authorities is required.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_thuc_hien_uu_dai_thue\"><\/span><b>How to implement tax incentives<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses must declare directly on the corporate income tax return form (form 03\/TNDN) along with the tax incentive appendix showing:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Type of offer<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applicable tax rate<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax exemption period<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The amount of tax that is exempted or reduced.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_doanh_nghiep_can_luu_tru\"><\/span><b>Business records need to be archived.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses must prepare and retain documents proving eligibility for preferential treatment, for example:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business registration certificate<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Investment Certificate<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Certificate of high-tech enterprise (if applicable)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Documents proving income from preferential activities<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The accounting records keep separate accounts for the preferential income.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">These documents do not need to be submitted immediately but will be presented during a tax audit or inspection.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_neu_ap_dung_uu_dai_sai\"><\/span><b>Risks of applying the wrong incentives.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If the tax authorities discover that a business does not meet the eligibility requirements for tax incentives, the business may face the following consequences:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Collect back the tax portion that was exempted or reduced.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Calculate late payment penalties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Imposing administrative penalties for tax violations.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xac_dinh_doanh_thu_tinh_thue\"><\/span><b>Time of determining taxable revenue<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The circular also provides specific guidance on the timing of revenue recognition for taxable income in certain special cases.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_trong_nuoc\"><\/span><b>For domestic businesses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Some revenue milestones include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Export of goods: the point of transfer of ownership under the contract.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Air freight: upon completion of the transportation service.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Construction and installation: upon acceptance of the project or work volume.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electricity and water supply: based on the meter readings recorded on the bill.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_nuoc_ngoai\"><\/span><b>For foreign businesses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Common cases include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Capital transfer: the time when the transfer contract takes effect.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Securities transfer: the time when the transaction is executed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Derivative contracts: the time of order execution or when the contract expires.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_202026TT-BTC_ve_thue_TNDN_doi_voi_doanh_nghiep_nuoc_ngoai\"><\/span><b>Circular 20\/2026\/TT-BTC on corporate income tax for foreign enterprises<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The circular further clarifies the mechanism for applying taxes to foreign contractors doing business in Vietnam.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung\"><\/span><b>Applicable objects<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This includes foreign businesses whose operations include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-commerce or digital platform<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Providing services in Vietnam<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Selling goods and services within the territory of Vietnam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Distribution or delivery of goods in Vietnam.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_khong_ap_dung\"><\/span><b>Cases where this does not apply<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Some activities are not taxed under this mechanism, such as:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Delivery at border crossing does not include domestic services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The service is performed entirely outside of Vietnam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">International telecommunications charges are split.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_tinh_thue\"><\/span><b>Tax calculation method<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Corporate income tax is calculated using the following formula:<\/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;\"><span style=\"font-weight: 400;\">Corporate Income Tax = Taxable Revenue x Tax Rate of 1% to 3% of Revenue<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In there:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The % ratio depends on the type of activity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For example: Services approximately 5%, trade 1 \u2013 2%, construction 2 \u2013 5%.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_noi_dung_khac_can_luu_y\"><\/span><b>Other points to note<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition to the above content, Circular 20\/2026\/TT-BTC on corporate income tax also addresses many important issues such as:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_ke_khai_thue_doi_voi_du_an_dau_tu_nuoc_ngoai\"><\/span><b>Tax declaration documents for foreign investment projects<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses must comply with the regulations of Decree 320\/2025\/ND-CP when preparing tax settlement documents.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dang_ky_von_dau_tu_mo_rong\"><\/span><b>Register for expanded investment capital<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The registration of expanded investment capital is done when submitting the tax return for the year in which the project is implemented.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_san_hinh_thanh_tu_Quy_phat_trien_khoa_hoc_cong_nghe\"><\/span><b>Assets generated from the Science and Technology Development Fund<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the event that fixed assets are formed from this fund:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The remaining value of the asset must be included in taxable income.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">However, businesses are still allowed to deduct depreciation and include it as a legitimate expense.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses must also prepare reports on the allocation and use of science and technology funds according to the prescribed format.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Given the significant changes in Circular 20\/2026\/TT-BTC on corporate income tax, it is advisable to refer to it. <\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">tax accounting services<\/span><\/a><span style=\"font-weight: 400;\"> To receive timely advice on deductible expense documentation, tax incentive eligibility, and to ensure proper tax declaration and settlement, thereby minimizing risks during tax audits or inspections.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The issuance of Circular 20\/2026\/TT-BTC has brought about many important changes in the process of declaring and determining deductible expenses, applying tax incentives, and determining taxable revenue for corporate income tax. These new regulations not only require businesses to standardize their documentation but also to proactively determine eligibility for incentives and take responsibility for the accuracy of their tax declarations, in accordance with the Corporate Income Tax Law No. 67\/2025\/QH15 and Decree 320\/2025\/ND-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><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 style=\"text-align: justify;\">\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 style=\"text-align: justify;\"><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>","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 20\/2026\/TT-BTC v\u1ec1 thu\u1ebf TNDN v\u1eeba \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u00e3 t\u1ea1o ra nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, c\u01a1 ch\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh \u01b0u \u0111\u00e3i thu\u1ebf, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i. Nh\u1eefng quy \u0111\u1ecbnh m\u1edbi n\u00e0y [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7873,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7872","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\/7872","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=7872"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7872\/revisions"}],"predecessor-version":[{"id":7906,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7872\/revisions\/7906"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7873"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}