【ベトナム 会計・税務・法務・労務のルール改正】 Newsletter - June 2025
To Valued Clients,
We are pleased to attach herewith the Newsletter of June 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. Corporate Income Tax Law 2025 No. 67/2025/QH15 dated 14/06/2025
2. Decree No. 174/2025/ND-CP dated 30/06/2025 on Value Added Tax reduction policy according to Resolution No. 204/2025/QH15 dated June 17, 2025 of the National Assembly
3. Official letter 2065/CT-NVT dated 26/06/2025 on the implementation of Personal Identification Numbers to replace Tax Identification Numbers & the use of Organizations’ Electronic Identification Accounts in Electronic Tax Transactions
4. Official Letter 10458/CCTKV.XVI-QLDN2 dated 11/06/2025 on tax declaration and submission for business locations
5. Official Letter 1912/CT-CS dated 20/06/2025 on Value added tax refund
6. Official Letter 1993/CT-CS dated 24/06/2025 on determining financial obligations
7. Official Letter 1992/CT-CS dated 24/06/2025 on the use of Personal income tax withholding certificates
8. Key highlights of the 2025 Chemical Law
9. Expansion of unemployment insurance contributors
10. Promulgation of the 2025 Enterprise Law and Guiding Regulations
11. Promotional goods and services value limits effective July 1st, 2025
12. List of goods, services requiring standard contracts from July 1st, 2025
13. Promulgation of the Law Amending and Supplementing 08 Laws in the Fields of Investment, Procurement, Customs, etc.
14. Amendments and supplements to the Law on handling administrative violations
15. No mandatory address update on enterprise registration for new province, ward names
16. Procedure for labor regulation registration effective from July 1st, 2025
17. Compulsory social insurance regulations effective from July 1st, 2025
18. Procedure for sickness and maternity benefit claims from July 1st, 2025
19. Procedure for electronic identification (VNeID) registration for foreigners
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,
