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Legal documents Weekly
11/2025
Legal document newsletter week 01/11/2025
OFFICIALLY PROMULGATING CIRCULAR NO. 99/2025/TT-BTC GUIDING THE CORPORATE ACCOUNTING REGIME TO REPLACE CIRCULAR NO. 200/2014/TT-BTC On October 27, 2025, the Ministry of Finance officially issued Circular No. 99/2025/TT-BTC guiding the corporate accounting regime to replace Circular No. 200/2014/TT-BTC issued on December 22, 2014. Circular No. 99/2025/TT-BTC has many innovations compared to Circular No. 200/2014/TT-BTC, bringing […]
Legal documents Weekly
10/2025 Legal document newsletter week 10/30/2025
NEW VIETNAM ECONOMIC SECTOR SYSTEM FROM 15/11/2025 On September 29, 2025, the Prime Minister issued Decision 36/2025/QD-TTg (Decision 36) promulgating Vietnam’s system of economic sectors. Decision 36 stipulates the purpose of promulgation, criteria for determining economic sectors, the list and content of Vietnam’s economic sectors. This document applies to ministries, branches, agencies, organizations and individuals […]
Legal documents Weekly
09/2025 Legal Text Newsletter Week 30/09/2025
SOME NEW POINTS IN LAW NO. 76/2025/QH15 AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE LAW ON ENTERPRISES NO. 59/2020/QH14 At the 9th session on June 17, 2025 of the 15th National Assembly of the Socialist Republic of Vietnam, the National Assembly passed Law No. 76/2025/QH15 amending and supplementing a number of articles of […]
Legal documents Weekly
09/2025 Legal Document News Bulletin Week 20/9/2025
DECREE 236/2025/ND-CP GUIDING THE GLOBAL MINIMUM TAX Terminology: QDMTT – Qualified Domestic Minimum Top-up Tax. —————————————————— On August 29, 2025, the Government issued Decree No. 236/2025/ND-CP (Decree 236) detailing a number of articles of the National Assembly’s Resolution No. 107/2023/QH15 (NQ 107) dated November 29, 2023 on the application of additional Corporate Income Tax (CIT) […]
Legal documents Weekly
08/2025 Legal document newsletter for the week of August 30, 2025
REDUCTION OF LAND RENT PAYABLE IN 2025 ACCORDING TO DECREE NO. 230/2025/ND-CP DATED AUGUST 19, 2025 OF THE GOVERNMENT On August 19, 2025, the Government issued Decree 230/2025/ND-CP stipulating other cases eligible for exemption and reduction of land use levy and land rent according to the provisions of Clause 2, Article 157 of the Land […]
Legal documents Weekly
08/2025 Legal document newsletter for the week of August 26, 2025
NEW POINTS IN THE LAW ON CORPORATE INCOME TAX 2025 The Law on Corporate Income Tax No. 67/2025/QH15 was promulgated by the National Assembly on June 14, 2025, with many changes compared to the current law. We summarize some notable new points of the Law on CIT 2025 as follows: 1. Expanding the scope of […]
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