A. NEW DOCUMENTS
1. Law on Value Added Tax 2024 No. 48/2024/QH15 applicable in 2025
2. Resolution 174/2024/QH15, 8th Session, 15th National Assembly
3. Changes in conditions for input VAT deduction from July 2025
B. GUIDANCE DOCUMENTS
1. Official dispatch 2636/CTHPH-TTHT of Hai Phong City Tax Department on answering tax policy
2. Official dispatch 4614/CTHPH-TTHT of Hai Phong City Tax Department on guiding the issuance of individual invoices when liquidating assets
3. Official dispatch 2928/CTVPH-TTHT of Vinh Phuc Province Tax Department responding to policy on conditions for deduction for non-cash payments
C. ADDITIONAL THINGS TO KNOW
1. Official dispatch 6007/TCT-CS of the General Department of Taxation on value added tax policy
2. Official dispatch 31787/CTBDU-TTHT of the Binh Duong Provincial Tax Department on deductible expenses when setting aside and handling bad debts
3. Official dispatch 31789/CTBDU-TTHT of the Binh Duong Provincial Tax Department on tax policy for inventory goods that must be destroyed
