【ベトナム 会計・税務・法務・労務のルール改正】 Newsletter - Dec 2025
To Valued Clients,
We are pleased to attach herewith the Newsletter of December 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. Decree No. 320/2025/ND-CP dated 15/12/2025 providing detailed regulations on a number of articles and measures for the implementation of the Law on Corporate Income Tax.
2. Official letter 4946/HYE-QLDN2 dated 01/12/2025 guilding on tax declaration for dependent-accounting representative offices
3. Official letter 5070/HYE-QLDN1 dated 03/12/2025 guilding on Personal Income Tax
4. Official letter 6008/CT-CS dated 16/12/2025 guilding on Value Added Tax
5. Official letter 6068/CT-CS dated 17/12/2025 guilding on Value Added Tax
6. Notable new points in e-commerce legislation
7. Official commencement deadline for insurance enterprises from 1 January 2026
8. New regulations on the preparation of construction investment projects from 1 July 2026
9. Notable new points in investment legislation
10. Amendments to regulations on share buybacks of public companies
11. Customs dossiers for exported goods from 1 February 2026
12. Updates on administrative procedures in the securities sector
13. Conversion of certificates equivalent to professional securities certificates
14. New regulations on management of securities investment funds
15. Amendment of the roadmap for restructuring stock and fund certificate trading markets
16. Criteria and conditions for the establishment of concentrated digital technology parks
17. Issuance of a Decree guiding electronic labor contracts
18. Employment creation support policies
19. Conditions for issuance of licenses for employment service activities
20. Regulations on notification of market and occupational conditions when sending workers abroad under contracts
21. Unemployment insurance contribution rates
22. Supplementation of the list of occupational diseases eligible for social insurance and guidance on diagnosis and assessment of work capacity reduction due to occupational diseases
23. Vietnam Culture Day (24 November) is a paid public holiday
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,
ESConsultingVietnam-Newsletter_Dec25-EN.pdf
