From 2026, household businesses in Vietnam will transition into a new regulatory era: the presumptive tax regime will be phased out and replaced by the self-assessment system, requiring tax payments based on actual turnover. This structural change is significant and calls for proactive preparation. Three key areas demand immediate attention:

Penalties for using illegal invoices (Fake invoices, false invoices) - “Invoice” is a document prepared by a seller, which records information on sales and service provision in accordance with law. This article discusses the content of sanctions when the buyers "use illegal invoices" and "illegally use invoices".

Risk appetite is a term commonly used in financial investment. It can be considered as the level of risk that an investor is willing to accept in pursuit of their financial benefit goals.

Borrowing and lending is common in businesses, depending on the purpose of using cash flow, the owner will decide the finance in the business. Today, we will not discuss about financial management in using loans and borrowing, but in this topic, we will only consider the tax risk of lending and borrowing.

Recently, the domestic business sector in Vietnam is an area where the number of mergers and acquisitions (M&A) is vibrant. The synergistic value obtained from each merger and acquisition will help business operations be more efficient and the value of enterprise will be enhanced. Therefore, businesses come together to heal their business wounds, after Covid-19 outbreaks. Based on the operating functions of member companies, the nature of mergers and acquisitions, can be classified in three forms: The first, horizontal mergers and acquisitions:

For the beginning of this topic, let’s consider the following situation: A child takes money from his/her parents without asking permission. So what do we need to discuss here? Firstly, the parents let the money superficially, facilitating conditions for the child to get the money easily. Secondly, the parents have researched, discussed with the child, see specifically what the child needs to get money for, what the children wants. Are the child’s needs and wants justifiable?? Thirdly, how the upbringing, education from the family, school and living environment, has affected the child.

What is capital in business? How does the law regulate capital in enterprises? Capital in an enterprise is considered as money, tangible assets, intangible assets with legal value and is allowed to participate in investment, production and business activities. In other words, the capital in the business is a material with legal value and that is measured by money, and at the same time, this material is brought into the business.

The order of payment of liabilities when the enterprise goes bankrupt. “Business and Success” is what everyone wants, but “Business and Loss”is also what often happens. But no one wants to lose and go bankrupt. So when is this supposed to be a business bankruptcy?