{"id":8310,"date":"2026-04-23T13:56:39","date_gmt":"2026-04-23T06:56:39","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8310"},"modified":"2026-04-23T13:56:39","modified_gmt":"2026-04-23T06:56:39","slug":"cong-van-2539-ct-cs","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cong-van-2539-ct-cs\/","title":{"rendered":"Official document 2539\/CT-CS provides guidance on tax and electronic invoices."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In the context of a rapidly transforming economy in 2026, Vietnam&#039;s tax legal system is also continuously updated to align with the realities of digital management. On April 20, 2026, the Tax Department officially issued Circular 2539\/CT-CS, a key guidance document aimed at resolving emerging issues regarding tax policy and electronic invoice management. For the accounting community and business owners, understanding the content of Circular 2539\/CT-CS is not only crucial for ensuring legal compliance but also key to optimizing financial obligations in the 2026 fiscal year.<\/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-2539-ct-cs\/#Tong_quan_ve_Cong_van_2539CT-CS\" >Overview of Official Letter 2539\/CT-CS<\/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-2539-ct-cs\/#Noi_dung_chi_tiet_ve_chinh_sach_thue_tai_Cong_van_2539CT-CS\" >Detailed information on tax policy can be found in Official Letter 2539\/CT-CS.<\/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\/cong-van-2539-ct-cs\/#Cap_nhat_quy_dinh_ve_thue_suat_va_uu_dai\" >Updated regulations on tax rates and incentives.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-2539-ct-cs\/#Dieu_kien_khau_tru_thue_GTGT_dau_vao\" >Conditions for deducting input VAT<\/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-2539-ct-cs\/#Xac_dinh_chi_phi_duoc_tru_khi_tinh_thue_TNDN\" >Determining deductible expenses when calculating corporate income tax.<\/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-2539-ct-cs\/#Huong_dan_ve_Hoa_don_dien_tu_theo_Cong_van_2539CT-CS\" >Guidelines on Electronic Invoices according to Official Letter 2539\/CT-CS<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-2539-ct-cs\/#Xu_ly_sai_sot_tren_hoa_don_dien_tu\" >Handling errors on electronic invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-2539-ct-cs\/#Thoi_diem_lap_hoa_don\" >Invoice date<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-2539-ct-cs\/#Hoa_don_tu_may_tinh_tien_va_tinh_minh_bach\" >Receipts from cash registers and transparency<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-2539-ct-cs\/#Tai_sao_doanh_nghiep_can_dac_biet_chu_y_Cong_van_2539CT-CS\" >Why should businesses pay special attention to Official Letter 2539\/CT-CS?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-2539-ct-cs\/#Thuc_tien_ap_dung_Cong_van_2539CT-CS_cho_tung_loai_hinh_doanh_nghiep\" >Practical application of Circular 2539\/CT-CS for different types of businesses.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-2539-ct-cs\/#Doi_voi_doanh_nghiep_san_xuat_va_xuat_khau\" >For manufacturing and exporting businesses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-2539-ct-cs\/#Doi_voi_doanh_nghiep_thuong_mai_dich_vu\" >For commercial and service businesses<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-2539-ct-cs\/#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-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-2539-ct-cs\/#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_Cong_van_2539CT-CS\"><\/span><b>Overview of Official Letter 2539\/CT-CS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 2539\/CT-CS was issued amidst widespread confusion among businesses regarding the simultaneous application of new value-added tax (VAT) regulations and the roadmap for standardizing electronic invoice data. This is a period when tax authorities are intensifying inspections and audits through centralized data. Below is the basic information from Circular 2539\/CT-CS.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Document number: 2539\/CT-CS.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Date of issuance: April 20, 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issuing authority: Tax Department.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Approved by: Ms. Pham Thi Minh Hien.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This document serves as a practical guide, focusing on the &quot;bottlenecks&quot; frequently reported by businesses in the first quarter of 2026. The content of Circular 2539\/CT-CS adheres to the spirit of supporting taxpayers while still ensuring strict state management. Implementing the contents of Circular 2539\/CT-CS helps create uniformity in understanding and practices between taxpayers and local tax officials.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_chi_tiet_ve_chinh_sach_thue_tai_Cong_van_2539CT-CS\"><\/span><b>Detailed information on tax policy can be found in Official Letter 2539\/CT-CS.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The most important highlight of <\/span><b>Official Document 2539\/CT-CS<\/b><span style=\"font-weight: 400;\"> This involves clarifying regulations regarding tax rates and deduction conditions during the current digital transformation period.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_quy_dinh_ve_thue_suat_va_uu_dai\"><\/span><b>Updated regulations on tax rates and incentives.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Business accountants need to be aware of adjustments in tax policies, especially tax rates and tax incentives. Certain adjustments have been made to the list of goods and services eligible for tax incentives. Circular 2539\/CT-CS provides detailed guidance on classifying goods based on HS codes and actual usage to apply the correct tax rate. This helps eliminate the application of incorrect tax rates, a common error leading to tax arrears and late payment penalties during tax audits. According to Circular 2539\/CT-CS, businesses need to review their input and output lists to ensure consistency with their registered industry codes.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_khau_tru_thue_GTGT_dau_vao\"><\/span><b>Conditions for deducting input VAT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to the guidelines in Official Letter 2539\/CT-CS, input tax deduction requires stricter verification of data accuracy on the electronic invoice system. The document emphasizes that invoices without a tax authority code (if required) or invoices issued at the wrong time will be subject to rigorous review regarding deduction entitlement. Businesses need to review their reconciliation process to ensure validity in accordance with the spirit of Official Letter 2539\/CT-CS. In particular, transactions exceeding 20 million VND must have proper non-cash payment documentation to be approved and protected by Official Letter 2539\/CT-CS.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_chi_phi_duoc_tru_khi_tinh_thue_TNDN\"><\/span><b>Determining deductible expenses when calculating corporate income tax.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Regarding Corporate Income Tax (CIT), Circular 2539\/CT-CS clarifies the recognition of expenses related to digital transformation, technology investment, and employee welfare. These are new points not detailed in previous documents, giving businesses more confidence when settling their 2026 tax returns. Circular 2539\/CT-CS also provides specific guidance on the maximum limits and necessary supporting documentation for expenses related to conferences, hospitality, and business trips to be considered legitimate and deductible.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_ve_Hoa_don_dien_tu_theo_Cong_van_2539CT-CS\"><\/span><b>Guidelines on Electronic Invoices according to Official Letter 2539\/CT-CS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8313\" aria-describedby=\"caption-attachment-8313\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8313\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-ve-Hoa-don-dien-tu-theo-Cong-van-2539_CT-CS.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn v\u1ec1 H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo C\u00f4ng v\u0103n 2539\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-ve-Hoa-don-dien-tu-theo-Cong-van-2539_CT-CS.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-ve-Hoa-don-dien-tu-theo-Cong-van-2539_CT-CS-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-ve-Hoa-don-dien-tu-theo-Cong-van-2539_CT-CS-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-ve-Hoa-don-dien-tu-theo-Cong-van-2539_CT-CS-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Huong-dan-ve-Hoa-don-dien-tu-theo-Cong-van-2539_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8313\" class=\"wp-caption-text\">Guidelines on Electronic Invoices according to Official Letter 2539\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Invoice management has always been a &quot;hot topic&quot; in the relationship between taxpayers and tax authorities. With the issuance of Circular 2539\/CT-CS, these processes have been significantly standardized to reduce the burden of administrative procedures.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_sai_sot_tren_hoa_don_dien_tu\"><\/span><b>Handling errors on electronic invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Official document 2539\/CT-CS outlines a three-step process for adjusting invoices:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Upon detecting errors: Proactively prepare notification form No. 04\/SS-H\u0110\u0110T and send it to the tax authority in accordance with the spirit of Official Letter 2539\/CT-CS.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Option to adjust: Adjust or replace based on the nature of the error. According to the guidelines in Official Letter 2539\/CT-CS, if the error does not affect the amount of tax payable, the business can simply notify the authorities without necessarily canceling the invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Digitally sign and resubmit: Ensure that the digital signing time does not deviate too far from the new invoice date to comply with Circular 2539\/CT-CS.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_lap_hoa_don\"><\/span><b>Invoice date<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">One of the most heavily penalized errors is issuing invoices at the wrong time. Circular 2539\/CT-CS reiterates that the time of invoice issuance for the sale of goods is the time of transfer of ownership or the right to use. For services, it is the time of completion of service provision or the time of invoice issuance if payment is received in advance. Adhering closely to the specific examples in Circular 2539\/CT-CS will help accountants avoid administrative fines ranging from 4 to 8 million VND for each violation.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_tu_may_tinh_tien_va_tinh_minh_bach\"><\/span><b>Receipts from cash registers and transparency<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For retail and food service businesses, Circular 2539\/CT-CS promotes the use of electronic invoices generated from cash registers. This solution helps to increase revenue transparency and facilitates transactions for customers. Circular 2539\/CT-CS clarifies the rights of customers receiving invoices generated from cash registers in participating in tax-related prize draws.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_dac_biet_chu_y_Cong_van_2539CT-CS\"><\/span><b>Why should businesses pay special attention to Official Letter 2539\/CT-CS?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8312\" aria-describedby=\"caption-attachment-8312\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8312\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-an-dac-biet-chu-y-Cong-van-2539_CT-CS.jpg\" alt=\"Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd C\u00f4ng v\u0103n 2539\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-an-dac-biet-chu-y-Cong-van-2539_CT-CS.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-an-dac-biet-chu-y-Cong-van-2539_CT-CS-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-an-dac-biet-chu-y-Cong-van-2539_CT-CS-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-an-dac-biet-chu-y-Cong-van-2539_CT-CS-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Doanh-an-dac-biet-chu-y-Cong-van-2539_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8312\" class=\"wp-caption-text\">Businesses should pay special attention to Official Letter 2539\/CT-CS.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ignoring or superficially applying the guidelines in Circular 2539\/CT-CS could lead to serious financial consequences for businesses in 2026.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risks from the automated control system: The tax authorities are currently using AI and Big Data to cross-check data. Any deviations from the standards in Circular 2539\/CT-CS will be automatically flagged with a &quot;red flag&quot; by the system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Avoiding large tax arrears: Many businesses often wait until the tax settlement period to re-check invoices. However, according to Official Letter 2539\/CT-CS, prolonged errors can cause late payment penalties (0.031 TP3T\/day) to accumulate to enormous amounts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enhancing business reputation: Good compliance with tax policies as outlined in Circular 2539\/CT-CS helps businesses achieve higher credit ratings, facilitating tax refunds and other business activities. The guidelines in Circular 2539\/CT-CS serve as the safest legal shield for businesses.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In cases where businesses require in-depth support to handle complex operations, consultation is necessary.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\"> full accounting service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> reputation or option<\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/thue-ke-toan-truong\/\"><strong><span style=\"color: #0000ff;\"> hire chief accountant <\/span><\/strong><\/a><span style=\"font-weight: 400;\">This will be the optimal solution to help the unit operate with peace of mind and optimize management costs.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thuc_tien_ap_dung_Cong_van_2539CT-CS_cho_tung_loai_hinh_doanh_nghiep\"><\/span><b>Practical application of Circular 2539\/CT-CS for different types of businesses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Each type of business, with its own unique operating characteristics, will have different approaches to the new regulations. To help you visualize this more clearly, below is a detailed analysis of the implementation of Circular 2539\/CT-CS for specific target groups:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_san_xuat_va_xuat_khau\"><\/span><b>For manufacturing and exporting businesses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">These entities need to focus on the VAT refund aspect mentioned in Circular 2539\/CT-CS. VAT refund applications will be subject to strict scrutiny regarding the transparency of input suppliers. Circular 2539\/CT-CS requires businesses to have a process for verifying partners to avoid purchasing invoices from &quot;phantom&quot; or defunct businesses.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_thuong_mai_dich_vu\"><\/span><b>For commercial and service businesses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The focus is on the timing of revenue recognition and invoicing. Circular 2539\/CT-CS notes that trade discounts and sales price reductions must be clearly shown on invoices or adjusted invoices issued in the correct period to ensure the accuracy of tax declarations. Failure to comply with the guidance in Circular 2539\/CT-CS can easily result in these discounts being disallowed as deductible expenses.<\/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;\">Entering 2026, transparency in invoicing and corporate income tax policies is a top priority. By closely following and implementing the roadmap outlined in Circular 2539\/CT-CS, businesses will not only demonstrate professionalism in legal compliance but also proactively protect their financial interests and minimize costly errors.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> For support and advice!<\/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\"><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;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content is moderated by:<\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"> <b>Mr. Le Hoang Tuyen<\/b><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO of Man, CPA Vietnam Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf n\u0103m 2026 \u0111ang c\u00f3 nh\u1eefng b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd, h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam c\u0169ng li\u00ean t\u1ee5c c\u1eadp nh\u1eadt \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n qu\u1ea3n l\u00fd s\u1ed1 h\u00f3a. Ng\u00e0y 20\/04\/2026, C\u1ee5c Thu\u1ebf \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh C\u00f4ng v\u0103n 2539\/CT-CS, m\u1ed9t v\u0103n b\u1ea3n mang t\u00ednh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8311,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8310","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\/8310","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=8310"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8310\/revisions"}],"predecessor-version":[{"id":8314,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8310\/revisions\/8314"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8311"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}