【ベトナム 会計・税務・法務・労務のルール改正】 Newsletter - Aug 2025
To Valued Clients,
We are pleased to attach herewith the Newsletter of August 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. Official Letter 10179/HAN-QLDN4 dated 11/08/2025 guilding on personal income tax allocation
2. Official Letter 326/VLO-QLDN2 dated 11/08/2025 guilding on value added tax deduction
3. Official Letter 3196/CT-CS dated 15/08/2025 guilding on provision for loss of investments
4. Official Letter 805/TNI-QLDN1 dated 19/08/2025 guilding on personal income tax on employee's lunch allowance
5. Official Letter 34/VLO-QLDN2 dated 21/08/2025 guilding on late payment under the contract or contract appendix
6. Official Letter 3363/CT-CS dated 22/08/2025 guilding on corporate income tax
7. Amendments to Regulations on Investment for Small and Medium-Sized Innovative Startups
8. Amendments to Regulations on Investor Selection in Bidding – Effective from August 15th, 2025
9. Issuance of Decree Guiding the 2024 Land Law
10. New Regulations on Exemptions and Reductions of Land Use Fees and Land Rent
11. Amendments to Regulations on Gold Trading Management
12. New Decree Amending and Supplementing Investment Regulations
13. Amendments to Reporting and Record-Keeping Obligations of Representative Offices of Securities Companies
14. Announcement of New Administrative Procedures in the Field of Investment Support
15. New Regulations on Work Permits for Foreign Workers in Vietnam – Simplified Procedures
16. From August 1, 2025: Using Citizen ID Numbers in Place of Social Insurance Numbers
17. Procedures for Maternity Benefits for Female Employees Giving Birth
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/Newsletter_Aug25-EN.pdf
