[November 2025] Newsletter Tax & Legal Update

Tax Newsletter Updates
November 2025

We are delighted to present the November 2025 Tax Newsletter, compiled by JPA Vietnam, delivering technical insights and timely intelligence. This publication provides a comprehensive analysis of material amendments to tax law. These are critical matters that enterprises should proactively comprehend and operationalize to ensure legal compliance effectively and sustainably.

Key contents of the Newsletter

1. Decree No. 219/2025/NĐ-CP
Regulations on foreign employees working in Vietnam

2. The 15th National Assembly approves an increase in Family circumstance deductions
Detailing the implementation of certain provisions of Resolution No. 107/2023/QH15 dated November 29, 2023, of the National Assembly on the application of the supplementary corporate income tax under the Global Anti-Base Erosion (GloBE) Rules.

3. Decree No. 69/2025/NĐ-CP
Amending and suplementing several articles of Decree No. 01/2014/NĐ-CP

Tax Newsletter - ENG

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