In the world, every citizen of a country who incurs income is required to pay personal income tax where they live, but almost everyone wants to save on this tax. That means they want to comply with tax laws and pay taxes as little as possible. Me and you are no exception. In order to pay taxes at least and still comply with personal income tax laws, we must understand what income will not be subject to personal income tax.

Value-added tax refund for businesses is no longer a strange concept today, value-added tax refund is understood as a tax amount, and returned to the enterprise by the state, after the enterprise deducts input and output value-added tax, but has a surplus of input, the tax will be refunded. Currently, the tax law of Vietnam, recorded three cases, is refunded value added tax. First, the case of construction in progress, Second, the case that enterprises generate export revenue, Third, the case that the enterprise is dissolved or terminates its operation,

Tax imposition is tax authorities shall determine the amount of tax payable by the taxpayer, instead of based on the accounting records, documents and books that have already been declared.