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

To Valued Clients,

 We are pleased to attach herewith the Newsletter of October 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 No. 99/2025/TT-BTC dated 27/10/2025 detailed regulations on the corporate accounting regime effective from 2026 

 2. Official Letter 1819/DAN-QLDN2 dated 10/10/2025 regarding VAT policy; CIT - Foreign contractor tax 

 3. Official Letter 4448/CT-CS dated 15/10/2025 regarding invoices of the merged company 

 4. Official Letter 4707/CT-CS dated 27/10/2025 regarding value-added tax 

 5. Official Letter 1130/VLO-QLDN3 dated 28/10/2025 regarding CIT incentives 

 6. Official Letter 1185/VLO-QLDN3 dated 31/10/2025 regarding contributions deductible when calculating personal income tax (PIT) 

 7. Prohibition on Debt Management Companies of Credit Institutions Engaging in Real Estate Business 

 8. New Regulations on BT Projects under Decree No. 257/2025 

 9. Guidance on the Decree Governing Gold Trading Activities 

 10. Publication of Procedures for Preparing PPP Projects Proposed by Investors 

 11. Promulgation of Principles for Managing Strategic Trade Goods 

 12. Regulations on Issuing PPP Project Bidding Documents under Circular No. 98/2025/TT-BTC 

 13. Tightening Financial Safety Ratios for Securities Companies 

 14. Reduction of Additional Land Use Fees and Additional Land Rent to 3.6% per Year 

 15. Issuance of Decree Providing Guidance on Late Payment and Evasion of Compulsory Social Insurance and Unemployment Insurance 

 16. Increase of Regional Minimum Wage from January 1, 2026 

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,


Newsletter_Oct25.pdf