1. Are Gifted Goods Deductible Expenses if the Promotion Program Is Not Registered? Pursuant to Clause 23, Article 10 of Decree No. 320/2025/ND-CP dated December 15, 2025 of the Government on Corporate Income Tax: Article 10. Non-deductible expenses in determining taxable incomeNon-deductible expenses shall comply with Clause 2, Article 9 of the Law on Corporate […]
The sale of counterfeit goods online refers to the act of using the internet to sell products that imitate trademarks or replicate existing products without complying with legal regulations on product standards. This is typically carried out through the creation of fraudulent seller accounts on e-commerce platforms or via postings on platforms such as Facebook […]
Pursuant to Article 10 of Decree No. 320/2025/ND-CP, the provisions are as follows: Article 10. Non-deductible expenses in determining taxable income Non-deductible expenses in determining taxable income shall comply with Clause 2, Article 9 of the Law on Corporate Income Tax, specifically as follows: […] 4. The portion of expenses exceeding the prescribed limits for […]
1. Categories of accounting documents subject to archival Accounting documents required to be archived include: 2. Retention periods for accounting documents Minimum retention period of 5 years: Accounting documents used for internal management and administration purposes of the accounting unit, which are not used as a basis for tax declaration and calculation and are not […]
Commercial transactions form the legal foundation of business activities. In practice, companies and individuals frequently enter into agreements for the sale of goods, provision of services, agency arrangements, or other profit-oriented activities. However, not all transactions produce legal effects. In certain circumstances, a commercial transaction may be declared invalid by a competent authority, typically a […]
In divorce proceedings, property disputes are often the most complex and time-consuming issues. In particular, proving separate property in marital disputes in Vietnam is a critical legal matter that directly affects each spouse’s financial rights and obligations. 1. Legal Framework on Separate Property of Spouses in Vietnam Under the Law on Marriage and Family 2014, […]