【ベトナム 会計・税務・法務・労務のルール改正】 Newsletter - Nov 2025
To Valued Clients,
We are pleased to attach herewith the Newsletter of November 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 1235/VLO-QLDN3 dated 05/11/2025 guilding on e-invoice issuance
2. Official Letter 5094/CT-CS dated 11/11/2025 guilding on VAT refund
3. Official Letter 2499/DAN-QLDN2 dated 17/11/2025 regarding the VAT taxable amount for real estate transfer activities
4. Official Letter 5348/CT-CS dated 20/11/2025 regarding the principles of VAT refund
5. Official Letter 4721/HYE-QLDN2 dated 26/11/2025 guilding on VAT refund
6. Procedures for permitting the import of used information-technology products that are otherwise banned from import
7. Principles for opening and using investment capital accounts in petroleum activities
8. Regulations on twelve cases in which organizations may open foreign-currency accounts abroad
9. Promulgation of the list of products and goods posing IT and telecommunications safety risks
10. Regulations on electronic interconnection for administrative procedures related to the karaoke service business
11. Procedures for granting import licenses for medical equipment under the new 2025 regulations
12. Additional penalties for providing services related to the private placement of corporate bonds
13. National Assembly passes 51 new laws
14. Guidance on confirming social insurance contribution periods when enterprises are unable to continue contributions
15. Guidance on two cases of salary payment for foreign employees
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,
