{"id":21103,"date":"2026-05-17T22:28:53","date_gmt":"2026-05-17T15:28:53","guid":{"rendered":"https:\/\/brochure.crowevietnam.vn\/en\/?post_type=news&#038;p=21103"},"modified":"2026-05-17T22:28:53","modified_gmt":"2026-05-17T15:28:53","slug":"decree-141-2026-amending-decree-68-2026-and-decree-320-2025","status":"publish","type":"news","link":"https:\/\/brochure.crowevietnam.vn\/en\/news\/decree-141-2026-amending-decree-68-2026-and-decree-320-2025\/","title":{"rendered":"Decree No. 141\/2026\/ND-CP amending Decree No. 68\/2026 on household business tax and Decree No. 320\/2025 on CIT"},"content":{"rendered":"<p><a class=\"buttonLink\" href=\"https:\/\/brochure.crowevietnam.vn\/en\/wp-content\/uploads\/2026\/05\/Decree-141-2026-amending-Decree-68-2026-on-household-business-tax-and-Decree-320-2025-on-CIT.pdf\" target=\"_blank\" rel=\"noopener\">View and download the infographic<\/a><\/p>\n<p>Decree No. 141\/2026\/ND-CP takes effect on January 1, 2026, introducing new regulations regarding tax-exempt revenue thresholds that will impact enterprises, household businesses, and business individuals:<\/p>\n<h2>1. For Enterprises:<\/h2>\n<ul>\n<li><strong>CIT Exemption<\/strong>: Enterprises with a total revenue from the sale of goods and provision of services (excluding financial revenue and other incomes) of VND 1 billion\/year or less shall be exempt from Corporate Income Tax (CIT).<\/li>\n<li><strong>Revenue Determination<\/strong>: For enterprises operating for less than 12 months, the revenue will be annualized to a 12-month equivalent to determine the threshold.<\/li>\n<li><strong>Newly Established Enterprises<\/strong>: If the projected revenue does not exceed VND 1 billion, the enterprise is not required to make provisional CIT payments. If the actual revenue at the end of the year exceeds VND 1 billion, the enterprise must still perform tax finalization and pay the tax, but will not be subject to late payment penalties.<\/li>\n<li><strong>Non-eligible Cases<\/strong>: Enterprises that are subsidiaries or have affiliated relationships with other businesses are not eligible for this tax incentive.<\/li>\n<\/ul>\n<h2>2. For Household Businesses and Business Individuals:<\/h2>\n<ul>\n<li><strong>Increased Tax-Exempt Revenue Threshold<\/strong>: The revenue threshold exempt from Value-Added Tax (VAT) and Personal Income Tax (PIT) is increased from VND 500 million to VND 1 billion\/year.<\/li>\n<li><strong>Regulations on Electronic Invoices (E-invoices):<\/strong>\n<ul style=\"list-style-type: circle;\">\n<li>Revenue over VND 1 billion\/year: Mandatory use of e-invoices with a tax authority&#8217;s code or e-invoices generated from cash registers connected to the tax authority&#8217;s database.<\/li>\n<li>Revenue of VND 1 billion\/year or less: Not mandatory, but businesses may register to use them if desired.<\/li>\n<li>Household Businesses with Multiple Locations: Must use a single common Tax Identification Number (TIN) and clearly state the specific business location on the invoice.<\/li>\n<li>Newly Exceeding the Threshold: Businesses that newly exceed the VND 1 billion threshold must register to use e-invoices within 30 days from the end of the tax period in which the threshold was surpassed.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Retrospective Adjustments<\/strong>: Cases previously declared under the former VND 500 million threshold that are now adjusted to the new VND 1 billion threshold will have their paid taxes processed accordingly (either offset or refunded).<\/li>\n<\/ul>\n<p><a class=\"buttonLink\" href=\"https:\/\/brochure.crowevietnam.vn\/wp-content\/uploads\/2026\/05\/Nghi-dinh-141-2026-ND-CP.pdf\">View and download Decree No. 141\/2026\/ND-CP<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>View and download the infographic Decree No. 141\/2026\/ND-CP takes effect on January 1, 2026, introducing new regulations regarding tax-exempt revenue thresholds that will impact enterprises, household businesses, and business individuals: 1. For Enterprises: CIT Exemption: Enterprises with a total revenue from the sale of goods and provision of services (excluding financial revenue and other incomes) [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":21107,"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":""},"new_categories":[115],"class_list":["post-21103","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\/21103","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=21103"}],"version-history":[{"count":1,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news\/21103\/revisions"}],"predecessor-version":[{"id":21108,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news\/21103\/revisions\/21108"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/media\/21107"}],"wp:attachment":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/media?parent=21103"}],"wp:term":[{"taxonomy":"new_categories","embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/new_categories?post=21103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}