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The annual licence fee: abolished from 1 January 2026

Since 1 January 2026 enterprises no longer pay the thuế môn bài (the annual business licence fee): it has been abolished. Clause 7 of article 10 of Nghị quyết 198/2025/QH15 (Resolution 198/2025) ended the collection of lệ phí môn bài (the annual business licence fee) from 1 January 2026, so an enterprise formed from 2026 neither declares nor pays it, including for its branches, representative offices and business locations. Charter capital no longer determines any annual fee.

Value added tax: the two declaration methods

An enterprise declares thuế GTGT (value added tax) under one of two methods.

The credit method: for enterprises with revenue of 1 billion đồng or more, or those that voluntarily elect it and meet the conditions.

The direct method: for enterprises with revenue below 1 billion đồng, or those that do not qualify for the credit method.

VAT is declared monthly; an enterprise whose revenue in the previous year was 50 billion đồng or less, or which has just started trading, may choose to declare quarterly (article 19 of Thông tư 89/2026/TT-BTC).

Corporate income tax: 20%, 17% or 15%

The standard rate of thuế TNDN (corporate income tax) is 20% of taxable income. An enterprise with total annual revenue of no more than 3 billion đồng pays 15%, and one with more than 3 and no more than 50 billion đồng pays 17%, based on the previous year's revenue and subject to the exclusions in the law (article 10 and clauses 3 and 4 of article 18 of Luật Thuế TNDN 67/2025/QH15, the Corporate Income Tax Law). An enterprise with total annual revenue of 1 billion đồng or less is exempt from 2026, unless it is a subsidiary or associated company of an enterprise that does not itself qualify (clause 15 of article 4 of Nghị định 320/2025/NĐ-CP, Decree 320/2025, added by Nghị định 141/2026/NĐ-CP); and for the 2026 and 2027 tax years an enterprise with annual revenue of no more than 10 billion đồng has its corporate income tax cut by 30%, except an enterprise formed by division or separation after 24 August 2026 where the resulting enterprises together have revenue above 10 billion đồng (clause 2 of article 1 of Nghị quyết 43/2026/QH16).

The tax is paid provisionally each quarter, by the last day of the first month of the following quarter, and the four quarters together must reach at least 80% of the final liability; the annual finalisation return is due by the last day of the third month after the financial year ends (articles 10 and 24 of Nghị định 252/2026/NĐ-CP).

Personal income tax: the enterprise's withholding duty

The enterprise is responsible for withholding thuế TNCN (personal income tax) from employees' salaries and declaring the tax withheld each quarter and finalising it each year (point a of clause 1 of article 22 of Thông tư 89/2026/TT-BTC, from 1 July 2026).

Import and export duty, where relevant

An enterprise engaged in exporting or importing goods must declare and pay export and import duty under the rules for each type of goods and the applicable tariff.

What is the enterprise tax code, and does it need separate registration?

It does not. The mã số doanh nghiệp (the enterprise code) shown on the enterprise registration certificate is also the tax code, issued at the same time as the enterprise is formed.

How to avoid mistakes in tax filing

Register and use valid e-invoices from the moment revenue arises.

Keep complete vouchers and accounting records, for tax inspection and audit when the authority asks.

Pay tax no later than the last day of the filing deadline (point a of clause 1 of article 14 of Luật Quản lý thuế 108/2025/QH15).

Keep track of changes in tax policy, since the rules may be adjusted from period to period.

A newly formed enterprise with no accounting department of its own should consider engaging a professional tax and accounting service, so that filings are made on time and as required.

Which authority receives enterprise registration files in Gia Lai

Since the provincial merger, company formation files in Gia Lai no longer go to Sở Kế hoạch và Đầu tư (which no longer performs this function) but to Sở Tài chính tỉnh Gia Lai, Phòng Doanh nghiệp và Kinh tế tập thể, at 181-183 Lê Hồng Phong, Phường Quy Nhơn. Telephone: 0256.3903666.

The process

1. Prepare the formation file Provide the intended company name, address and business lines, with copies of the identity card or passport of the legal representative and of the contributing members.
2. File with Sở Tài chính tỉnh Gia Lai The enterprise registration file goes to the Phòng Doanh nghiệp và Kinh tế tập thể at Sở Tài chính tỉnh Gia Lai.
3. Receive the enterprise registration certificate and tax code The enterprise code on the certificate is also the tax code; no separate registration is needed.
4. No annual licence fee any more Since 1 January 2026 enterprises no longer pay the thuế môn bài (the annual business licence fee): it has been abolished. The enterprise neither declares nor pays it; what remains is value added tax, corporate income tax and personal income tax withheld.
5. Register e-invoices and begin periodic filing Register with the tax authority to use e-invoices, choose the appropriate VAT declaration method, and begin filing monthly or quarterly.