Vietnam tax & legal updates
You will find here all the issues of our "Vietnam Spotlight" newsletter related to the recent Tax, Legal and Accounting updates.
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Tax & Legal updates - Issue December 2025
Stay up to date with the latest tax guidance from Vietnam’s authorities, featuring key updates on Value added tax (VAT), Foreign contractor tax (FCT) and other important regulations released in December 2025.
Legal alert - Key highlights on Law on Investment 2025
On December 11, 2025, Law on Investment No. 143/2025/QH15 (“LoI 2025”) was passed by the National Assembly and will officially take effect on March 1, 2026. However, the provisions on conditional investment and business lines (Article 7 and Appendix IV) will take effect from July 1, 2026. The following legal update summarizes several key new highlights of the LoI 2025 that investors should take note of.
Tax & Legal updates - Issue November 2025
Stay up to date with the latest tax guidance from Vietnam’s authorities, featuring key updates on Corporate Income Tax (CIT), Value Added Tax (VAT) and other important regulations released in November 2025.
Draft Amendment to Decree No.69/2024/ND-CP on Electronic Authentication and Identification
On October 3, 2025, the Ministry of Public Security released the first draft amendment to the Decree No. 69/2024/ND-CP (“Decree 69”) on electronic identification and authentication (“the First Draft”).
Decree No. 181/2025/ND-CP - VAT rate for services provided to Export Processing Enterprises
According to the new guidance under Decree No. 181/2025/ND-CP, the application of the 0% Value Added Tax (“VAT”) rate for services provided to Export Processing Enterprises (“EPE”) has been updated.