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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Key updates under new Law on Personal Income Tax (“PIT”) No. 109/2025/QH15
On 10 December 2025, the National Assembly officially passed the Law on Personal Income Tax (“PIT”) No. 109/2025/QH15, replacing the Law on PIT No. 04/2007/QH12 passed in 2007. The new Law introduces amendments to a number of regulations concerning taxpayers, taxable income, tax-exempt income, tax reductions, and the basis for PIT calculation.
Decree 320/2025/ND-CP on Law on Corporate Income Tax (CIT)
On 15 December 2025, the Government promulgated Decree 320/2025/ND-CP (“Decree 320”), providing detailed regulations on a number of articles of, and measures for the implementation and guidance of, the Law on Corporate Income Tax (“CIT”). Accordingly, Decree 320 introduces a number of notable updates, including the following.
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.