Newsletter - September 2025

Newsletter on Taxation, Accounting and Business – September 2025
 
UPDATING ON TAX LAW
  • Official Letter No. 3601/CT-CS dated September 5, 2025 of the Tax Department providing guidance on corporate income tax incentives.
  • Official Letter No. 3611/CT-CS dated September 5, 2025 of the Tax Department providing guidance on value-added tax (VAT) refund.
  • Official Letter No. 3422/CT-CS dated August 26, 2025 of the Tax Department providing guidance on financial obligations upon extension of land use term.
  • Official Letter No. 537/DNA-QLDN2 dated August 13, 2025 of the Da Nang City Tax Department providing guidance on loan interest transfer under Government Decree No. 132/2020/NĐ-CP.
  • Official Letter No. 2167/NBI-QLDN2 dated September 10, 2025 of the Ninh Binh Provincial Tax Department providing guidance on corporate income tax incentives after administrative boundary changes.
  • Official Letter No. 1901/NBI-QLDN3 dated August 29, 2025 of the Ninh Binh Provincial Tax Department providing guidance on VAT policy for on-the-spot import and export activities.
  • Official Letter No. 3444/CT-CS dated August 27, 2025 of the Tax Department providing guidance on value-added tax (VAT) policies.
  • Official Letter No. 1777/HYE-QLDN2 dated August 29, 2025 of the Hung Yen Provincial Tax Department providing guidance on VAT deduction.
  • Official Letter No. 434/VLO-QLDN2 dated August 21, 2025 of the Vinh Long Provincial Tax Department providing guidance on VAT deduction in cases of delayed payment under contracts or contract appendices.
 
UPDATING ON INSURANCE
  • Official Letter No. 1198/CTL&BHXH-BHXH dated September 5, 2025 of the Ministry of Home Affairs – Department of Salary and Social Insurance, providing guidance on wages as the basis for compulsory social insurance contributions.
 
English version: Newsletter – September 2025 (PDF)
Vietnamese version: Newsletter – September 2025 (PDF)