Non-deductible expenses under the Corporate Income Tax Law 2025 (effective from 01st October 2025)
Non-deductible expenses under the Corporate Income Tax Law 2025
(effective from 01st October 2025)
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New amendments and supplements to the Law on Enterprises 2020 and Circular 45
Law No. 76/2025 – New amendments and supplements to the Law on Enterprises 2020, and Circular No. 30/2025/TT-BTC amending and supplementing Circular No. 45/2013/TT-BTC
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Impact Of Pillar Two Rules On Related Party Transactions In Multinational Enterprises
Pillar Two marks the beginning of a new era, where transparency, global compliance, and operational efficiency become top priorities for multinational enterprises in Vietnam.
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How to write address on E-invoice from 1/7/2025?
Starting from 1st July 2025, Vietnam will officially implement the adjustment of administrative boundaries and adopt a two-tier local government model in accordance with Resolution No. 202/2025/QH15.
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Some new highlights in circular 32/2025/TT-BTC
On May 31, 2025, the Ministry of Finance issued Circular 32/2025/TT-BTC, Guiding the implementation of a number of articles of the 2019 Tax Administration Law, Decree 132/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents, Decree 70/2025/ND-CP dated March 20, 2025. Accordingly, the following are some new points of Circular 32/2025/TT-BTC replacing Circular 78/2021/TT-BTC
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Key Highlights of Decree No. 70/2025/ND-CP on E-Invoices
Decree No. 70/2025/ND-CP amends and supplements Decree No. 123/2020/ND-CP to better align with the practical implementation of electronic invoices. Effective from June 1, 2025, these changes aim to streamline procedures, enhance transparency, and reinforce the legal validity of e-invoices and related documents.
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From 1st July 2025: Purchases under VND 20 million must use cashless payment to qualify for tax deduction
From 1st July 2025: Purchases under VND 20 million must use cashless payment to qualify for tax deduction.
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New Points in the 2024 Amended Tax Administration Law & Decree No. 20/2025/NĐ-CP amending and supplementing Decree No. 132/2020/NĐ-CP
On November 29, 2024, the National Assembly enacted the Law amending the Securities Law, the Accounting Law, the Independent Audit Law, the State Budget Law, the Law on Management and Use of Public Assets, the Tax Administration Law, the Personal Income Tax Law, the National Reserve Law, and the Law on Handling of Administrative Violations 2024
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Foreign contractor tax for contracts involving the import of software copyrights with equipment
Official Letter No. 25581/CTBDU-TTHT dated September 18, 2024 regarding Foreign contractor tax for contracts involving the import of software copyrights with equipment, issued by Binh Duong Tax Department
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Depreciation of fixed assets in the case of temporary suspension for repairs
Official Letter No. 2562/CTHNA-TTHT dated October 01, 2024 guiding the Depreciation of fixed assets in the case of temporary suspension for repairs issued by Ha Nam province Tax Department:
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Regarding VAT on-spot import and export activities in cases where foreign traders specify delivery in Vietnam.
Official dispatch No. 4146/TCHQ-GSQL dated August 8, 2023, responding to on-site import and export activities.
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Enterprises borrowing money from directors during production and business activities
Official dispatch 1716/CTBPH-TTHT of Binh Phuoc Provincial Tax Department on enterprises borrowing money from directors during production and business activities
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Transfer Pricing - Draft decree amending and supplementing Decree 132/2020/ND-CP
On the 5th July 2024, the Ministry of Finance released a draft decree which when enacted will amend and supplement parts of the transfer pricing rules contained in Decree 132. At the moment, the draft decree has been released to various government departments and the wider business community for them to provide their comments.
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Officially reduce VAT by 2% until the end of 2024
On June 30, 2024, the Government issued Decree 72/2024/ND-CP stipulating the value-added tax reduction policy according to Resolution 142/2024/QH15 dated June 29, 2024 of the National Assembly.
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