【ベトナム 会計・税務・法務・労務のルール改正】 Newsletter - May 2025

To Valued Clients,

We are pleased to attach herewith the Newsletter of May 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. Circular 32/2025/TT-BTC dated 31/05/2025 guiding the implementation of certain provisions of the 2019 Law on Tax Administration, Decree No. 123/2020/ND-CP regulating invoices and documents, and Decree No. 70/2025/ND-CP amending and supplementing certain articles of Decree No. 123/2020/ND-CP.
  2. Official letter 12044/CCTKV01-QLDN5 dated 05/05/2025 regarding regulations
    on severance allowance for employees
  3. Official letter 672/CCTKV.XV dated 08/05/2025 guilding on wrong declaration
    of dependent’s tax code
  4. Official letter 1088/TCT-CS dated 08/05/2025 regarding regulations on income
    from subleasing land
  5. Official letter 1089/TCT-CS dated 08/05/2025 regarding regulations on value
    added tax (VAT)
  6. Official letter 7902/CCTKV.XVI-QLDN2 dated 14/05/2025 regarding regulations
    on conversion of financial statements from USD to VND
  7. From 16 June 2025, foreign investors are only allowed to open one indirect
    investment account at one bank
  8. Amendment of guidance on foreign investment obligations in the stock market
  9. Issue Decree determine direction guide Law labour proof
  10. Authority to appraise fire prevention and fighting designs of the Police Department
  11. Amendment of customs dossier for express delivery goods
  12. Procedures for investing in social housing construction
  13. Discontinuation of issuing paper health insurance cards starting from
    01 June 2025
  14. Procedure for resolving sickness and maternity benefits on the Vietnam
    Social Security Public Service Portal

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,

https://www.esnet.co.jp/newsletter202505.pdf