On July 8, 2026, the Tax Department issued Official Dispatch No. 4671/CT-CS providing guidance on the corporate income tax (CIT) calculation period.
The Tax Department noted that, starting from the 2025 tax year, the determination of the CIT calculation period must comply with the new regulations
- The determination of the CIT calculation period must comply with the new regulations set forth in Article 5 of the Law on Corporate Income Tax No. 67/2025/QH15 and Circular No. 20/2026/TT-BTC.
Accordingly, the CIT calculation period is determined based on either the calendar year or the fiscal year, at the enterprise’s discretion. However, for enterprises falling under Points c and d, Clause 2, Article 2 of Law No. 67/2025/QH15 (specifically foreign enterprises with taxable income arising in Vietnam, including those engaged in e-commerce or business activities on digital platforms), the CIT calculation period shall be determined in accordance with the laws on tax administration.
