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 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 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 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 […]

SOME NEW POINTS IN DECREE NO. 181/2025/ND-CP AND CIRCULAR NO. 69/2025/TT-BTC DETAILING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON VALUE-ADDED TAX EFFECTIVE FROM JULY 1, 2025 On behalf of the Government, Deputy Prime Minister Ho Duc Phuc has just signed Decree No. 181/2025/ND-CP dated July 1, 2025, on the same day […]

Legal Document Bulletin Week 10/6/2025

SOME NEW POINTS IN CIRCULAR NO. 32/2025/TT-BTC REPLACING CIRCULAR NO. 78/2021/TT-BTC GUIDING THE LAW ON TAX ADMINISTRATION ON INVOICES AND DOCUMENTS On 31/05/2025, the Ministry of Finance issued Circular No. 32/2025/TT-BTC replacing Circular No. 78/2021/TT-BTC dated 17/09/2021 guiding the implementation of a number of articles of the Law on Tax Administration dated 13/06/2019, Decree No. […]