News

• Decree on electronic labor contracts

• Decree no. 360/2025/nđ‑cp (“decree 360”) detailing the implementation of certain provisions of the law on special consumption tax

• Decree No. 320/2025/ND-CP providing detailed regulations on a number of articles and measures for the implementation and guidance of the Law on Corporate Income Tax

• Personal income tax law (“pit”) 2025 (law no. 109/2025/qh15)

• Law no. 149/2025/qh15 amending and supplementing certain articles of the 2025 value-added tax law Decree no. 359/2025/nd-cp amending and supplementing certain articles of decree no. 181/2025/nd-cp

• Guidance on vat deduction for installment payments without supporting documents

• Regional minimum wage in 2026 and draft decree on the conclusion and implementation of electronic labor contracts

• Issuing consolidated electronic invoices at the end of the day or end of the month for certain specific case

• Decree no. 310/2025/nđ-cp on administrative penalties for tax and invoice violations

• Invoice content

• Late payment disqualifies input vat deduction

• Draft circular guiding the application of international financial reporting standards (ifrs) in vietnam

• Draft circular on accounting guidelines for household businesses and individual business households

• Key highlights of circular no. 99/2025/tt-btc replacing circular no. 200/2014/tt-btc (effective from january 1, 2026)

• Resolution no. 110/2025 on increasing the family circumstance deduction for personal income tax

• Tax administration model for household businesses based on revenue scale

• Official dispatch No. 1391/ HQKV18-NV guiding customs procedures related to the process of company separation

• Tax policy for household businesses under Official dispatch No. 3914/ CT-CS and Official dispatch No. 3955/ CT-CS issued by the tax department

• Decree No. 205/2025/ NĐ-CP amending and supplementing several articles of Decree No. 111/2015/ NĐ-CP dated november 3, 2015 of the government on supporting industry development

• Summary of incentives for innovative startup enterprises