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NEWSLETTER MARCH 2026

2026-04-29
Newsletter

Official Letter No. 1064/QNG-QLDN1 dated 4 February 2026, issued by the Quang Ngai Provincial Tax Department, providing guidance on the application of exchange rates for exported goods. When export revenue from goods or services arises, the Company shall, based on the guidance for determining the actual transaction exchange rate as prescribed in Appendix II – the Chart of accounts issued together with Circular No. 99/2025/TT-BTC dated 27 October 2025 of the Ministry of Finance, determine the actual transaction exchange rate at the time the export of goods or provision of services occurs. This serves as the basis for determining export...

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NEWSLETTER DECEMBER 2025

2026-01-29
Newsletter

Some new notable points of the 2025 Personal Income Tax Law, Law No. 109/2025/QH15, passed at the 10th Session of the 15th National Assembly on 10 December 2025 1.1. Regulations on Taxpayers under Article 2 “1. Personal income taxpayers are resident individuals who earn taxable income as prescribed in Article 3 of this Law arising both inside and outside the territory of Vietnam, and non-resident individuals who earn taxable income as prescribed in Article 3 of this Law arising within the territory of Vietnam. A resident individual is a person who meets one of the following conditions: a) Being present...

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NEWSLETTER NOVEMBER 2025

2025-12-31
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Some new points of Decree No. 310/2025/ND-CP issued by the Government on 2 December 2025, amending Decree No. 125/2020 on administrative penalties for tax and invoice violations, effective from 16 January 2026 Expansion of the concept of administrative violations related to taxation Article 1, Decree No. 310/2025/ND-CP expands the scope and further clarifies the concept of administrative violations related to taxation as follows: “1. Administrative tax violations refer to culpable acts committed by organizations and individuals in violation of regulations of the legislation on tax administration, tax legislation, and other revenues payable into the state budget collected by the tax...

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NEWSLETTER OCTOBER 2025

2025-11-26
Newsletter

Circular 99/2025/TT-BTC of the Ministry of Finance on the accounting regime, effective from 1 January 2026  On 27 October 2025, the Minister of Finance issued Circular No. 99/2025/TT-BTC (“Circular 99”) providing guidance on the corporate accounting regime, replacing Circular No. 200/2014/TT-BTC dated 22 December 2014 of the Ministry of Finance on the corporate accounting regime and its amending and supplementing circulars; as well as Circular No. 195/2012/TT-BTC dated 15 November 2012 providing accounting guidance for project owners. This Circular applies to all enterprises operating in economic sectors in Vietnam, including parent companies, corporations, and dependent units, to ensure compliance with...

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NEWSLETTER SEPTEMBER 2025

2025-10-27
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Official Letter No. 4328/CT-CS dated 10 October 2025 of the Tax Department guiding supporting solutions for organizations, individuals, and enterprises suffering losses due to Storms No. 10, 11 and post-storm flooding – Tax payment extension: Eligible cases for extension: Entities that suffer serious damage directly affecting their production and business activities due to force majeure events. (Force majeure includes: taxpayers suffering serious damage due to natural disasters, catastrophes, epidemics, fires, unexpected accidents; and other force majeure cases as prescribed by the Government.) Extension duration: No more than 02 years from the tax payment due date. Requirements for extension: Taxpayers eligible...

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NEWSLETTER AUGUST 2025

2025-10-01
Newsletter

Decree No. 219/2025/ND-CP issued by the Government on 7 August 2025, regulating foreign workers working in Vietnam, replacing Decree No. 152/2020/ND-CP and Decree No. 70/2023/ND-CP amending and supplementing Decree No. 152/2020/ND-CP Some notable new provisions of Decree No. 219/2025/ND-CP regarding foreign workers in Vietnam include: (1) The requirement of 3 years of experience for experts to obtain a work permit has been removed. According to Clause 3, Article 3 of Decree No. 219/2025/ND-CP, an expert is a person who: a) Hold a bachelor’s degree or higher (or equivalent) and have at least 2 years of relevant working experience; b) Hold...

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NEWSLETTER JULY 2025

2025-08-25
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Decision No. 61/QD-TLĐ 2025 dated 29 July 2025 on reducing trade union fee levels, effective from 1 July 2025, specifically as follows: For union members in grassroots-level trade unions of public service providers whose 100% salary is not paid by the State budget: the monthly trade union fee is 0.5% of the salary on which compulsory social insurance premiums are paid in accordance with the Law on compulsory social insurance. For union members in grassroots-level trade unions of state-owned enterprises (including trade unions of joint-stock companies where the state holds controlling shares): the monthly trade union fee is 0.5% of...

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NEWSLETTER JUNE 2025

2025-07-30
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Decree No. 174/2025/ND-CP dated 30 June 2025 stipulating the policy of reducing value added tax (“VAT”) according to Resolution No. 204/2025/QH15 dated 17 June 2025 of the National Assembly Reduce the VAT rate by 2%, applicable to groups of goods and services specified in Clause 3, Article 9 of the Law on Value Added Tax No. 48/2024/QH15 (from 10% down to 8%) except for the following groups of goods and services: Telecommunications, financial activities, banking, securities, insurance, real estate business, metal products, and mineral products (except coal), goods and services subject to special consumption tax (except gasoline).   The Resolution...

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NEWSLETTER APRIL 2025

2025-05-28
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Resolution No. 198/2025/QH15 dated 17 May 2025 on a number of special mechanisms and policies for the development of the private economy Exemption from corporate income tax (“CIT”) for a period of 02 years and a 50% reduction in the amount of tax payable for the following 04 years, applicable to income generated from innovative start-up activities of innovative start-up enterprises, innovative start-up investment fund management companies, and intermediary organizations supporting innovative start-ups. The duration of tax exemption and reduction shall be determined in accordance with the provisions of the law on CIT. Exemption from personal income tax (“PIT”) and...

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