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.