Tax — District 7

How this Tax category differs from Accounting & Audit

The two categories sit next to each other and are easy to confuse, so the boundary is drawn explicitly. Accounting & Audit sells recurring work: monthly bookkeeping, periodic tax reporting, annual financial statements and audits, for a company that already has a finance function and needs someone alongside it all year. This Tax category sells situations: one specific matter, usually done once, with a start and an end. Selling a property means computing transfer tax once. Receiving an audit decision means engaging a representative for that audit. A household business moving to self-declaration needs one conversion, after which the question of who handles the recurring filing comes later. If your need repeats every month and is tied to a full set of books, Accounting & Audit is the right place.

Since 1 July 2026, tax services and tax agency work are no longer conditional business lines in Vietnam

The short answer: anyone may now provide tax services in Vietnam, with no licence and no tax agent certificate required. The basis is Resolution 66.17/2026/NQ-CP, issued 15 May 2026 and effective 1 July 2026, which removed 56 business lines from Appendix IV of the 2025 Investment Law, tax agency work and accounting services among them. The tax authority no longer issues tax agent certificates, and firms providing these services no longer file business-condition reports. Anyone certified before that date keeps their certificate: it is no longer legally required but remains evidence of having passed an examination, so vServe still displays it where a provider declares one. Two things did NOT change. First, removing business conditions did not remove responsibility: the provider remains answerable for the files they prepare, and the taxpayer remains ultimately responsible before the tax authority. Second, your own tax obligations are unchanged — what was removed is a barrier for those SELLING the service, not a rule for those PAYING the tax. The resolution runs until 28 February 2027.

Three numbers that decide most cases, each with its legal basis

① Household and individual businesses with annual revenue of 1 billion VND or less pay no VAT and no personal income tax (Decree 141/2026) — the older 200 million threshold no longer applies. ② For e-commerce sales, a marketplace that HAS a payment function withholds and remits on the seller's behalf; one that does not leaves the seller to file and pay (Decree 68/2026). Crucially, tax remitted by the marketplace does not end the obligation: sellers must still file an annual settlement, and amounts already remitted are credited against it. ③ Companies file monthly by default, and may file quarterly if prior-year revenue was 50 billion VND or less; newly incorporated companies may opt for quarterly (Circular 89/2026/TT-BTC, effective 1 July 2026). Deadlines: monthly returns by the 20th of the following month, quarterly returns by the last day of the first month of the next quarter (Article 44, Law on Tax Administration 2019).

Who may provide tax services now, and how to check them

Since 1 July 2026, tax services and tax agency work are no longer on Vietnam’s list of conditional business lines — Resolution 66.17/2026/NQ-CP removed 56 lines from Appendix IV of the 2025 Investment Law, this group among them. In practice that means no firm needs a licence to take on tax work today, and the tax authority no longer issues tax agent certificates. Practitioners certified before that date still hold their certificate; it is no longer a legal requirement but remains evidence of having passed an examination, so vServe still displays it when a provider declares one. The consequence matters more than the paperwork: when the state stops screening at the gate, the filter buyers used to rely on disappears, and checking for yourself becomes more important than before, not less. Three questions are worth asking before handing over a file: who will personally do the work and how many cases like yours they have handled; where the scope ends, and whether it includes responding to the tax office after filing; and where the file will be kept if questions arise later. A serious firm answers all three quickly.

What to prepare so quotes come back close to final

Most of the spread between quotes comes from firms not yet knowing the real volume of work. Four things stated in the first request save several rounds of questions. First, the entity type: household business, individual or company, because the same task follows very different procedures. Second, any deadline already in play, since urgent and unhurried work are staffed differently. Third, what you already hold: invoices, books, bank statements, contracts — the more complete the file, the closer the quote sits to the bottom of the range. Fourth, whether you have previously been queried or assessed, since that determines how much historical review is needed. These are also the mandatory screening questions when you submit a quote request on vServe.

Reference price table