{"id":20847,"date":"2026-04-24T13:23:16","date_gmt":"2026-04-24T06:23:16","guid":{"rendered":"https:\/\/brochure.crowevietnam.vn\/en\/?post_type=news&#038;p=20847"},"modified":"2026-04-24T14:43:08","modified_gmt":"2026-04-24T07:43:08","slug":"cit-vat-unpaid-transactions-5-million-vnd","status":"publish","type":"news","link":"https:\/\/brochure.crowevietnam.vn\/en\/news\/cit-vat-unpaid-transactions-5-million-vnd\/","title":{"rendered":"CIT and VAT regulations for unpaid transactions valued at 5 million VND or more"},"content":{"rendered":"<p style=\"text-align: center;\"><a class=\"buttonLink\" href=\"https:\/\/brochure.crowevietnam.vn\/en\/wp-content\/uploads\/2026\/04\/CIT-and-VAT-regulations-for-unpaid-transactions-valued-at-5-million-VND-or-more.pdf\" target=\"_blank\" rel=\"noopener\">View and download the infographic<\/a><\/p>\n<p>For transactions involving the purchase of goods and services with a value of 5 million VND or more that remain unpaid, the tax regulations are updated as follows:<\/p>\n<h2>1. Corporate Income Tax (CIT)<\/h2>\n<p>According to Official Dispatch No. 3716\/NBI-QLDN2 issued by the Ninh Binh Provincial Tax Department on April 2, 2026, enterprises purchasing goods and services with a per-transaction value of 5 million VND or more that remain unpaid are strictly required to have a contract for these purchases to qualify as deductible expenses for CIT calculation purposes.<\/p>\n<p><a class=\"buttonLink\" href=\"https:\/\/brochure.crowevietnam.vn\/wp-content\/uploads\/2026\/04\/Cong-van-3716-NBI-QLDN2-thue-Ninh-Binh.pdf\" target=\"_blank\" rel=\"noopener\">Download Official Dispatch No. 3716\/NBI-QLDN2<\/a><\/p>\n<h2>2. Value Added Tax (VAT)<\/h2>\n<p>According to Official Dispatch No. 5487\/CT-CS issued by the Tax Department on November 25, 2025, regarding goods and services valued at 5 million VND or more under deferred or installment payment arrangements:<\/p>\n<ul>\n<li>If, by the payment deadline stipulated in the contract, the enterprise does not possess non-cash payment documents, it must declare and make a downward adjustment to the deductible input VAT corresponding to the value lacking payment documents.<\/li>\n<li>If, after making the downward adjustment, the enterprise subsequently obtains the non-cash payment documents, it is entitled to re-declare and claim the deduction for the corresponding input VAT.<\/li>\n<\/ul>\n<p>Therefore, even if a deferred or installment payment transaction is overdue according to the contract, the enterprise is still permitted to deduct the input VAT provided it has the required non-cash payment documents (after having made a downward adjustment, if applicable).<\/p>\n<p><a class=\"buttonLink\" href=\"https:\/\/brochure.crowevietnam.vn\/wp-content\/uploads\/2026\/04\/Cong-van-5487-CT-CS-Cuc-Thue.pdf\" target=\"_blank\" rel=\"noopener\">Download Official Dispatch No. 5487\/CT-CS<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>View and download the infographic For transactions involving the purchase of goods and services with a value of 5 million VND or more that remain unpaid, the tax regulations are updated as follows: 1. Corporate Income Tax (CIT) According to Official Dispatch No. 3716\/NBI-QLDN2 issued by the Ninh Binh Provincial Tax Department on April 2, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":20848,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","_members_access_role":[],"_members_access_error":""},"new_categories":[115],"class_list":["post-20847","news","type-news","status-publish","has-post-thumbnail","hentry","new_categories-tax"],"acf":[],"_links":{"self":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news\/20847","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news"}],"about":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/types\/news"}],"author":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/comments?post=20847"}],"version-history":[{"count":1,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news\/20847\/revisions"}],"predecessor-version":[{"id":20849,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news\/20847\/revisions\/20849"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/media\/20848"}],"wp:attachment":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/media?parent=20847"}],"wp:term":[{"taxonomy":"new_categories","embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/new_categories?post=20847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}