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.

Highlights include: 

1. Value added tax

  • Official Letter No. 6008/CT-CS
  • Official Letter No. 5304/DON-QLDN1
  • Official Letter No. 2408/HPH-QLDN4
  • Official Letter No. 5348/CT-CS
  • Official Letter No. 5001/CT-CS

2. Foreign contractor tax 

  • Official Letter No. 1819/DAN-QLDN2

3. Others

  • Official Letter No. 4615/CT-CS
  • Elimination of the Business License Fee pursuant to Decree No. 362/2025/ND-CP
  • Issuance of Law No. 149/2025/QH15
  • Issuance of the 2025 Law on Excise Tax and Decree No. 360/2025/ND-CP

Our supports

Prepare for what's next with Forvis Mazars. We cut through the complexity of new regulations, providing the strategic guidance and support to keep you compliant and ahead of the curve. If you have questions or need support with adapting to new requirements, let our experts advise you.

Please refer to the full updates in the Download section below.

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[ENG] Forvis Mazars Vietnam_​Tax & legal update Newsletter_​December 2025

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