Text & Form

A. BRIEF NEWS DOCUMENT 1. Government Decree No. 219/2025/NĐ-CP regulating foreign workers working in Vietnam. 2. Official new Corporate Income Tax (CIT) rate applicable from October 1, 2025, under the 2025 Law on Corporate Income Tax. B. GUIDANCE DOCUMENT 1. Official Letter No. 62652/CTHN-TTHT dated 25/08/2023 of the Hanoi Tax Department guiding tax policies on payments made via personal credit cards. 2. Official Letter No. 2376/CT-NVT 2025 of the Tax Department regarding the use of enterprise address information after the change of administrative boundaries. 3. Official Letter No. 211/BHXH-TST 2025 of Cat Lai Social Insurance providing supplementary guidance on the Law on Social Insurance and Health Insurance. B. ADDITIONAL INFORMATION 1. Official Letter No. 2200/CT-CS 2025 on contractor tax policy. 2. Official Letter No. 2541/CT-CS 2025 of the Tax Department on corporate income tax policy.

A. BRIEF NEWS DOCUMENT 1. Resolution No. 198/2025/QH15 on Special Mechanisms and Policies for the Development of the Private Economy 2. Decree No. 117/2025/ND-CP on Tax Administration for Business Activities on E-commerce Platforms 3. Decree No. 181/2025: Purchases From VND 5 Million and Above Must Have Non-Cash Payment Evidence to Be Eligible for VAT Deduction B. GUIDANCE DOCUMENT 1. Official Letter No. 1629/CT-CDS 2025 from the Tax Department regarding coordination with tax authorities in implementing e-invoices generated from cash registers for household businesses 2. Official Letter No. 526/BHXH-QLT 2025 from the Social Insurance Authority of Region XXVII on Guidelines for Registration and Declaration of Social Insurance, Health Insurance, Unemployment Insurance, Occupational Accident and Disease Insurance, and the Management of Social Insurance Books and Health Insurance Cards

A. BRIEF NEWS DOCUMENT 1. Resolution No. 198/2025/QH15 on Special Mechanisms and Policies for the Development of the Private Economy 2. Decree No. 117/2025/ND-CP on Tax Administration for Business Activities on E-commerce Platforms 3. Decree No. 181/2025: Purchases From VND 5 Million and Above Must Have Non-Cash Payment Evidence to Be Eligible for VAT Deduction B. GUIDANCE DOCUMENT 1. Official Letter No. 1629/CT-CDS 2025 from the Tax Department regarding coordination with tax authorities in implementing e-invoices generated from cash registers for household businesses 2. Official Letter No. 526/BHXH-QLT 2025 from the Social Insurance Authority of Region XXVII on Guidelines for Registration and Declaration of Social Insurance, Health Insurance, Unemployment Insurance, Occupational Accident and Disease Insurance, and the Management of Social Insurance Books and Health Insurance Cards

A. NEW DOCUMENTS 1. Decree No. 182/2024/NĐ-CP on the management and use of the Investment Support Fund 2. Decree No. 20/2025/NĐ-CP amending Decree No. 132/2020/NĐ-CP on tax administration for enterprises with related-party transactions B. GUIDANCE DOCUMENTS 1. Official Letter No. 1920/CTTTH-TTHT dated November 5, 2024 issued by the Thua Thien Hue Tax Department 2. Official Letter No. 6888/CTTBI-TTHT dated November 28, 2024 issued by the Thai Binh Tax Department 3. Official Letter No. 757/CT-TTHT on tax policy regarding trade discounts and payment discounts C. ADDITIONAL INFORMATION 1. Official Letter No. 27613/CTBDU-TTHT on tax imposition by the Customs Authority 2. Official Letter No. 4936/CTNTH-TTHT from the Ninh Thuan Tax Department on handling mistakenly canceled e-invoices 3. Official Letter No. 5177/TCHQ-GSQL in 2024 on exported goods sent to bonded warehouses and subsequently re-imported into the domestic market, issued by the General Department of Customs 4. Official Letter No. 452/CTTGI-TTHT on issuing e-invoices for goods given as gifts, donations, or free samples

A. NEW DOCUMENTS 1. Decree 180/2024/NĐ-CP of the Government regulating the value-added tax reduction policy under Resolution 174/2024/QH15 dated November 30, 2024, of the National Assembly. 2. Circular 24/2024/TT-BTC guiding the administrative and non-business accounting regime issued by the Minister of Finance. 3. Circular 01/2025/TT-BLĐTBXH on the adjustment of monthly salary and income for social insurance contributions. B. GUIDANCE DOCUMENTS 1. Official Letter 19/CTTQU-TTHT of the Tax Department of Tuyen Quang Province regarding value-added tax refunds for exported goods and services. 2. Official Letter 72/TCT-CS of the General Department of Taxation on corporate income tax policies. 3. Official Letter 11043/CTQNA-TTHT of the Tax Department of Quang Nam Province on invoicing and deductible expenses for corporate income tax purposes. C. ADDITIONAL INFORMATION 1. Official Letter 7539/CTBGI-TTHT of the Tax Department of Bac Giang Province on the recognition of owner’s contributed capital in the audited financial statements for 2024. 2. Official Letter 99/TCT-CS of the General Department of Taxation on value-added tax. 3. Official Letter 73/TCT-CS of 2025 issued by the General Department of Taxation addressing concerns regarding capital transfer activities.

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