Newsletter - July 2025
Newsletter on Taxation, Accounting and Business – July 2025
UPDATING ON TAX LAW
- Law No. 76/2025/QH15, passed on June 17, 2025, amends and supplements certain articles of the Enterprise Law 2020, and takes effect from July 1, 2025. Decree No. 168/2025/NĐ-CP dated June 30, 2025, on enterprise registration, and Circular No. 68/2025/TT-BTC dated July 1, 2025, stipulating the forms used for enterprise registration and household business registration, are issued to provide detailed guidance and ensure alignment with the amended Enterprise Law 2025.
- Law on Special Consumption Tax No. 66/2025/QH15, passed on June 14, 2025, will take effect from January 1, 2026.
- Law No. 90/2025/QH15, passed on June 25, 2025, will take effect from July 1, 2025. It amends and supplements several laws, including the Law on Bidding, the Law on Investment in the Form of Public-Private Partnerships, the Law on Customs, the Law on Value-Added Tax, the Law on Export and Import Duties, the Law on Investment, the Law on Public Investment, and the Law on the Management and Use of Public Property. In addition, the Government issued Decree No. 167/2025/NĐ-CP on June 30, 2025, and Decree No. 182/2025/NĐ-CP on July 1, 2025, to implement the relevant provisions of Law No. 90/2025/QH15 regarding customs procedures and to detail several articles and enforcement measures of the Law on Export and Import Duties.
- Corporate Income Tax Law No. 67/2025/QH15, passed on June 14, 2025, will take effect from October 1, 2025, and will apply to the 2025 corporate income tax period.
- Decree No. 174/2025/NĐ-CP of the Government dated June 30, 2025, provides regulations on value-added tax (VAT) reduction policies in accordance with Resolution No. 204/2025/QH15 of the National Assembly.
- Decree No. 181/2025/NĐ-CP and Circular No. 69/2025/TT-BTC dated July 1, 2025, provide guidance on the implementation of Value-Added Tax Law No. 48/2024/QH15.
- Official Letter No. 2376/CT-NVT dated July 10, 2025, issued by the Tax Department, provides guidance on the use of enterprise address information following changes in administrative boundaries.
- Official Letter No. 4015/CCTKV05-QLDN3 dated June 18, 2025, issued by Regional Tax Sub-Department V, provides instructions on the issuance of electronic invoices.
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