Pham & Associates Consulting Company, Lầu 8 Tòa nhà Vina2, 487/489 Điện Biên Phủ, Phường 3, Quận 3, Ho Chi Minh City (2026)

27/05/2026

During operation and development, restructuring the management system to meet new business strategies or changing senior personnel is inevitable for every business. Branches, as dependent units performing part or all of the business's functions, require their head to always maintain a direct managerial role and be accountable to the law and the parent company. Changing the head of a branch is not only an internal personnel decision but also a mandatory administrative procedure that must be notified to the Business Registration Authority within a strict timeframe to update the Business Registration Certificate. To ensure this power transfer process is quick, legal, and minimizes legal risks, let's explore the necessary steps and documents with Pham Consult below.
English version https://phamconsult.com/changing-the-head-of-a-business-branch/
Vietnamese version: https://phamconsult.com/thay-doi-nguoi-dung-dau-chi-nhanh-cua-doanh-nghiep/?lang=vi
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PHAM & ASSOCIATES CONSULTING COMPANY
Specializing in providing tax consulting services, financial consulting, accounting services, salary preparation, and payment.
"Our success is originated from your valued company’s developments"
Headquarter:
8th Floor, Trilimex Building, 487–489 Dien Bien Phu Street, Ban Co Ward, Ho Chi Minh City, Vietnam.
Tel: (84-28) 3930 2487 /Fax: (84-28) 3930 2478
Website:
http://www.phamconsult.com
Hanoi Office:
6th floor, 54 Lang Ha Street, D**g Da District, Ha Noi, Vietnam
Tel: (84-24) 3248 4862 /Fax: (84-24) 3248 4864
Email: [email protected]

25/05/2026

Regarding rewards for employees' children on International Children's Day 2026, which are considered other benefits the employee receives, they are included in the employee's taxable income from salaries and wages. Let's explore this further with Pham Consult!
English version https://phamconsult.com/are-rewards-for-employees-children-on-international-childrens-day-2026-included-in-the-employees-taxable-income/
Vietnamese version: https://phamconsult.com/chi-khen-thuong-cho-con-nld-ngay-quoc-te-thieu-nhi-2026-co-phai-tinh-vao-thu-nhap-chiu-thue-tncn-cua-nguoi-lao-dong-hay-khong/?lang=vi
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PHAM & ASSOCIATES CONSULTING COMPANY
Specializing in providing tax consulting services, financial consulting, accounting services, salary preparation, and payment.
"Our success is originated from your valued company’s developments"
Headquarter:
8th Floor, Trilimex Building, 487–489 Dien Bien Phu Street, Ban Co Ward, Ho Chi Minh City, Vietnam.
Tel: (84-28) 3930 2487 /Fax: (84-28) 3930 2478
Website:
http://www.phamconsult.com
Hanoi Office:
6th floor, 54 Lang Ha Street, D**g Da District, Ha Noi, Vietnam
Tel: (84-24) 3248 4862 /Fax: (84-24) 3248 4864
Email: [email protected]

24/05/2026

The age for receiving social retirement benefits is specifically stipulated in Article 21 of the 2024 Social Insurance Law, which regulates the subjects and conditions for receiving social retirement benefits. Let's explore more with Pham Consult!
English version https://phamconsult.com/at-what-age-are-people-eligible-for-social-retirement-benefits-are-monthly-social-retirement-benefits-subject-to-personal-income-tax/
Vietnamese version: https://phamconsult.com/nguoi-tu-bao-nhieu-tuoi-duoc-huong-tro-cap-huu-tri-xa-hoi-tien-tro-cap-huu-tri-xa-hoi-hang-thang-co-dong-thue-tncn-khong/?lang=vi
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PHAM & ASSOCIATES CONSULTING COMPANY
Specializing in providing tax consulting services, financial consulting, accounting services, salary preparation, and payment.
"Our success is originated from your valued company’s developments"
Headquarter:
8th Floor, Trilimex Building, 487–489 Dien Bien Phu Street, Ban Co Ward, Ho Chi Minh City, Vietnam.
Tel: (84-28) 3930 2487 /Fax: (84-28) 3930 2478
Website:
http://www.phamconsult.com
Hanoi Office:
6th floor, 54 Lang Ha Street, D**g Da District, Ha Noi, Vietnam
Tel: (84-24) 3248 4862 /Fax: (84-24) 3248 4864
Email: [email protected]

21/05/2026

In the trend of international economic integration, the number of foreign employees moving to Vietnam for work has been continuously increasing, leading to their robust participation in the compulsory social insurance system. Moving into 2026, with the application of new provisions from the Law on Social Insurance regarding the timeline for dossier submission, processing procedures, and methods for calculating lump-sum allowance levels, important adjustments have been implemented to maximize the protection of the lawful rights and interests of expatriates before leaving Vietnam. Mastering this legal framework not only helps employees optimize their legitimate financial benefits but also supports enterprises in properly performing their patron role, thereby avoiding unnecessary administrative errors. To comprehensively and accurately update the currently applicable standards, let us explore the regulations on lump-sum social insurance allowance for foreign employees with Pham Consult right below.
English version: https://phamconsult.com/regulations-on-lump-sum-social-insurance-allowance-for-foreign-employees-the-latest-update-in-2026/
Vietnamese version: https://phamconsult.com/quy-dinh-ve-huong-bao-hiem-xa-hoi-mot-lan-danh-cho-nguoi-lao-dong-nuoc-ngoai-moi-nhat-nam-2026/?lang=vi
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PHAM & ASSOCIATES CONSULTING COMPANY
Specializing in providing tax consulting services, financial consulting, accounting services, salary preparation, and payment.
"Our success is originated from your valued company’s developments"
Headquarter:
8th floor, Trilimex Building, 487 - 489 Dien Bien Phu Street, Ban Co Ward, Ho Chi Minh City, VietNam
Tel: (84-28) 3930 2487 /Fax: (84-28) 3930 2478
Website: http://www.phamconsult.com
Hanoi Office:
6th floor, 54 Lang Ha Street, Lang Ward, Ha Noi City, Vietnam
Tel: (84-24) 3248 4862 /Fax: (84-24) 3248 4864
Email: [email protected]

20/05/2026

This article provides regulations on the contract signing dates for audits, the deadlines for submitting financial statements, and the entities required to have their annual financial statements audited in 2026, as stipulated in the Independent Auditing Law 2011 and Circular 99/2025/TT-BTC. Let's explore further with Pham Consult!
English version https://phamconsult.com/what-are-the-detailed-regulations-regarding-the-contract-terms-for-auditing-financial-statements-and-the-deadline-for-submitting-audited-financial-statements-in-2026/
Vietnamese version: https://phamconsult.com/thoi-diem-giao-ket-hop-dong-kiem-toan-bao-cao-tai-chinh-va-nop-bao-cao-tai-chinh-da-duoc-kiem-toan-2026-quy-dinh-chi-tiet-ra-sao/?lang=vi
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PHAM & ASSOCIATES CONSULTING COMPANY
Specializing in providing tax consulting services, financial consulting, accounting services, salary preparation, and payment.
"Our success is originated from your valued company’s developments"
Headquarter:
8th Floor, Trilimex Building, 487–489 Dien Bien Phu Street, Ban Co Ward, Ho Chi Minh City, Vietnam.
Tel: (84-28) 3930 2487 /Fax: (84-28) 3930 2478
Website:
http://www.phamconsult.com
Hanoi Office:
6th floor, 54 Lang Ha Street, D**g Da District, Ha Noi, Vietnam
Tel: (84-24) 3248 4862 /Fax: (84-24) 3248 4864
Email: [email protected]

15/05/2026

This article summarizes the latest regulations on professional title codes, appointment procedures, salary classification, and training and professional development standards for high school teachers from April 14, 2026. Let's explore more with Pham Consult!
English version https://phamconsult.com/what-are-the-title-codes-for-high-school-teachers-in-circular-31-how-are-professional-title-appointments-and-salary-classification-done/
Vietnamese version: https://phamconsult.com/ma-so-chuc-danh-giao-vien-trung-hoc-pho-thong-tai-thong-tu-31-la-gi-bo-nhiem-chuc-danh-nghe-nghiep-va-xep-luong-ra-sao/?lang=vi
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PHAM & ASSOCIATES CONSULTING COMPANY
Specializing in providing tax consulting services, financial consulting, accounting services, salary preparation, and payment.
"Our success is originated from your valued company’s developments"
Headquarter:
8th Floor, Trilimex Building, 487–489 Dien Bien Phu Street, Ban Co Ward, Ho Chi Minh City, Vietnam.
Tel: (84-28) 3930 2487 /Fax: (84-28) 3930 2478
Website:
http://www.phamconsult.com
Hanoi Office:
6th floor, 54 Lang Ha Street, D**g Da District, Ha Noi, Vietnam
Tel: (84-24) 3248 4862 /Fax: (84-24) 3248 4864
Email: [email protected]

14/05/2026

In the administrative and commercial management system in Vietnam, a seal is not only a tool to confirm the legal validity of documents but also a symbol of the official presence of an organization or agency. Due to its important nature and the potential for misuse for illicit gain, seal production is classified by the State as a conditional business investment line in terms of security and order. To be licensed for operation, a business establishment must meet a series of strict standards. To clearly understand the legal roadmap and specific criteria to prepare before entering this specialized market, let’s explore the conditions for seal production under current regulations with Pham Consult.
English version: https://phamconsult.com/conditions-for-seal-production/
Vietnamese version: https://phamconsult.com/dieu-kien-de-duoc-san-xuat-con-dau/?lang=vi
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PHAM & ASSOCIATES CONSULTING COMPANY
Specializing in providing tax consulting services, financial consulting, accounting services, salary preparation, and payment.
"Our success is originated from your valued company’s developments"
Headquarter:
8th floor, Trilimex Building, 487 - 489 Dien Bien Phu Street, Ban Co Ward, Ho Chi Minh City, VietNam
Tel: (84-28) 3930 2487 /Fax: (84-28) 3930 2478
Website: http://www.phamconsult.com
Hanoi Office:
6th floor, 54 Lang Ha Street, Lang Ward, Ha Noi City, Vietnam
Tel: (84-24) 3248 4862 /Fax: (84-24) 3248 4864
Email: [email protected]

11/05/2026

Businesses with annual revenue exceeding 1 billion VND must use electronic invoices with a tax authority code, generated from cash registers connected to the tax authority. The specific tax identification number for electronic invoices used by businesses with multiple stores is stipulated in Decree 68/2026/ND-CP, amended by Decree 141/2026/ND-CP. Let's explore this further with Pham Consult!
English version https://phamconsult.com/what-tax-identification-number-must-a-business-with-multiple-stores-use-on-electronic-invoices-what-are-the-regulations-regarding-the-content-of-electronic-invoices/
Vietnamese version: https://phamconsult.com/ho-kinh-doanh-co-nhieu-cua-hang-phai-su-dung-ma-so-thue-nao-tren-hoa-don-dien-tu-noi-dung-hoa-don-dien-tu-quy-dinh-ra-sao/?lang=vi
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PHAM & ASSOCIATES CONSULTING COMPANY
Specializing in providing tax consulting services, financial consulting, accounting services, salary preparation, and payment.
"Our success is originated from your valued company’s developments"
Headquarter:
8th Floor, Trilimex Building, 487–489 Dien Bien Phu Street, Ban Co Ward, Ho Chi Minh City, Vietnam.
Tel: (84-28) 3930 2487 /Fax: (84-28) 3930 2478
Website:
http://www.phamconsult.com
Hanoi Office:
6th floor, 54 Lang Ha Street, D**g Da District, Ha Noi, Vietnam
Tel: (84-24) 3248 4862 /Fax: (84-24) 3248 4864
Email: [email protected]

08/05/2026

In a transparent and integrated market economy, auditing plays the role of a reliable "gatekeeper," ensuring the integrity of financial reports and the health of the investment environment. Due to its unique nature, directly related to the rights of shareholders, investors, and state management agencies, the business of providing audit services is classified as a conditional business sector with extremely strict standards. Understanding the conditions regarding the number of practicing auditors, the types of businesses permitted to be established, and professional ethical standards is a prerequisite for businesses to thrive in the market. To learn more about the roadmap and current mandatory legal criteria, let's explore the conditions for providing audit services with Pham Consult below.
English version https://phamconsult.com/conditions-for-businesses-to-provide-audit-services/
Vietnamese version: https://phamconsult.com/dieu-kien-de-doanh-nghiep-kinh-doanh-dich-vu-kiem-toan/?lang=vi
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PHAM & ASSOCIATES CONSULTING COMPANY
Specializing in providing tax consulting services, financial consulting, accounting services, salary preparation, and payment.
"Our success is originated from your valued company’s developments"
Headquarter:
8th Floor, Trilimex Building, 487–489 Dien Bien Phu Street, Ban Co Ward, Ho Chi Minh City, Vietnam.
Tel: (84-28) 3930 2487 /Fax: (84-28) 3930 2478
Website:
http://www.phamconsult.com
Hanoi Office:
6th floor, 54 Lang Ha Street, D**g Da District, Ha Noi, Vietnam
Tel: (84-24) 3248 4862 /Fax: (84-24) 3248 4864
Email: [email protected]

07/05/2026

In the context of Vietnam’s labor and social insurance legal systems being continuously updated to better protect employees' rights, regulations on sick leave benefits for childcare have received significant attention. This is not only a humane policy but also contributes to ensuring a balance between family responsibilities and professional obligations. In 2026, relevant regulations continue to highlight key points regarding eligibility, leave duration, benefit levels, and implementation procedures. To understand and correctly apply the latest provisions, let’s explore this content with Pham Consult.
English version: https://phamconsult.com/regulations-on-sick-leave-benefits-for-childcare-latest-update-2026/
Vietnamese version: https://phamconsult.com/quy-dinh-ve-huong-che-do-om-dau-khi-cham-soc-con-bi-benh-moi-nhat-nam-2026/?lang=vi
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PHAM & ASSOCIATES CONSULTING COMPANY
Specializing in providing tax consulting services, financial consulting, accounting services, salary preparation, and payment.
"Our success is originated from your valued company’s developments"
Headquarter:
8th floor, Trilimex Building, 487 - 489 Dien Bien Phu Street, Ban Co Ward, Ho Chi Minh City, VietNam
Tel: (84-28) 3930 2487 /Fax: (84-28) 3930 2478
Website: http://www.phamconsult.com
Hanoi Office:
6th floor, 54 Lang Ha Street, Lang Ward, Ha Noi City, Vietnam
Tel: (84-24) 3248 4862 /Fax: (84-24) 3248 4864
Email: [email protected]

06/05/2026

All cases of input VAT deduction in 2026 and the mandatory conditions for input VAT deduction are specifically stipulated in Article 14 of the Value Added Tax Law 2024. Let's explore more with Pham Consult!
English version https://phamconsult.com/how-are-businesses-with-revenue-of-1-billion-vnd-or-less-exempted-from-corporate-income-tax-in-2026-under-decree-141-2026-nd-cp/
Vietnamese version: https://phamconsult.com/doanh-nghiep-co-doanh-thu-tu-1-ty-tro-xuong-mien-thue-tndn-2026-theo-nghi-dinh-141-2026-nd-cp-ra-sao/?lang=vi
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PHAM & ASSOCIATES CONSULTING COMPANY
Specializing in providing tax consulting services, financial consulting, accounting services, salary preparation, and payment.
"Our success is originated from your valued company’s developments"
Headquarter:
8th Floor, Trilimex Building, 487–489 Dien Bien Phu Street, Ban Co Ward, Ho Chi Minh City, Vietnam.
Tel: (84-28) 3930 2487 /Fax: (84-28) 3930 2478
Website:
http://www.phamconsult.com
Hanoi Office:
6th floor, 54 Lang Ha Street, D**g Da District, Ha Noi, Vietnam
Tel: (84-24) 3248 4862 /Fax: (84-24) 3248 4864
Email: [email protected]

Pham & Associates Consulting Company

27/05/2026

25/05/2026

24/05/2026

21/05/2026

20/05/2026

15/05/2026

14/05/2026

11/05/2026

08/05/2026

07/05/2026

06/05/2026

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