Andersen安达信：2025年越南税务手册（英文版）

Currently, most taxpayers can declare tax online with an e-signature for common taxes, such as CIT, VAT, and PIT. Taxpayers must engage an e-signature service provider to obtain a token for access to the tax declaration application. Tax settlement can be done onshore in VND by bank transfer or cash deposit directly to the State Treasury. Payment instructions must clearly indicate the taxpayer’s name, tax code, tax budget index so that the tax amount can be recorded correctly to the budget. If