Tax & Legal updates - Issue September 2025
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Tax & Legal updates - Issue September 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), Personal Income Tax (PIT) and other important regulations released in September 2025.
Highlights include:
1. Corporate income tax
- Official Letter No. 3196/CT-CS on tax policy for investment in the subsidiary
- Official Letter No. 3167/CT-CS on CIT incentives for socialized education activities
- Official Letter No. 3138/CT-CS on import tax and input VAT deductibility
- Official Letter No. 3146/CT-CS on CIT incentives for BOT projects
2. Value added tax
- Official Letter No. 2750/CT-CS on VAT rate for insulated electric wires
3. Personal income tax
- Official Letter No. 2821/CT-CS on re-registering dependents when changing employers
4. Other
- Official Letter No. 3082/CT-PC on administrative penalties for large-scale invoice violations
- Official Letter No. 3037/CT-CS on invoice content for transportation services
- Official Letter No. 3012/CT-CS on issuing invoices per transaction under enforcement
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.
Contacts
Da Nguyen Partner, Tax
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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”).
VAT rate on services to EPEs
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.
Tax & Legal updates - Issue October 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 October 2025.
New VAT rules on Non-cash payment evidence
According to Decree 181, the regulations on input VAT deduction in cases of deferred payment for goods and services have undergone significant changes. This is a point that businesses may easily overlook, potentially resulting in non-compliance with the conditions for input VAT deduction
Transfer Pricing in Vietnam
At Forvis Mazars we provide you with transfer pricing services. Transfer pricing, the price at which goods and services are sold between associated enterprises, is regularly acknowledged to be the most important tax issue facing multinational businesses.
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