【ベトナム 会計・税務・法務・労務のルール改正】 Newsletter - April 2025
To Valued Clients,
We are pleased to attach herewith the Newsletter of April 2025 for your reference.
In this Newsletter, we have mentioned some documents with detailed content about regulations of accounting - tax, investment - enterprises, and labor - insurance as follows:
1. Decree 90/2025/ND-CP dated 14/04/2025 amending and supplementing to some articles of Decree 17/2012/ND-CP dated March 13, 2012, prescribing detailed regulations and guidance
on the implementation of certain provisions of the Law on Independent Auditing
2. Official letter 2051/ĐTBHO-QLDN1 dated 17/04/2025 regarding changing the accounting method of the branch from independent accounting to dependent accounting
3. Official letter 547/CT-CS dated 11/04/2025 regarding tax policy for Natural Resource Tax (NRT) declaration
4. Official letter 686/CT-CS dated 18/04/2025 regarding tax policy for CIT incentives
5. Official letter 818/CT-CS dated 24/04/2025 regarding procedures for Tax Exemption and Reduction under the Double Taxation Avoidance Agreement (DTAA)
6. Official letter 831/CT-NVT dated 24/04/2025 regarding tax policy for VAT declaration
7. Regulations on statistical classification by economic type
8. The Ministry of Industry and Trade issued Circular 18/2025/TT-BCT amending applicable regulations on petroleum trading
9. Amendment and supplement of regulations on administrative sanctions
10. Amendment of regulations on foreign investors purchasing shares of Vietnamese credit institutions
11. Promulgate a Circular amending a number of regulations in the securities sector
12. Draft Decree on Regulations on foreign workers working in Vietnam
13. Fee rates for providing criminal record information via the VNeID application from 24 April 2025
14. From 15 May 2025, Management Boards of industrial zones and export processing zones will retain the authority to issue work permits
15. Salary levels of domestic consultants as the basis for determining bid package prices from 01 July 2025
16. Notice Regarding the Company's Electronic Identification Account (VNeID)
We hope that this Newsletter would provide you with practical and helpful information for your compliance.
Should you have any questions, please do not hesitate to contact us.
Best regards,
