Newsletter 09/2025

1. Decree No. 236/2025/NĐ-CP on Certain Provisions regarding the Global Minimum Tax

2. On August 13, 2025, the Tax Department issued Official Letter No. 3138/CT-CS, providing guidance on the determination of import-related taxes.

Link: https://thuvienphapluat.vn/cong-van/Thue-Phi-Le-Phi/Cong-van-3138-CT-CS-2025-chinh-sach-thue-669362.aspx

3. On August 21, 2025, the Tax Department of Vinh Long Province issued Official Letter No. 434/VLO-QLDN2, providing guidance on the deduction of input value-added tax (VAT) for goods and services with deferred payment.

Link: https://luatvietnam.vn/thue/cong-van-434-vlo-qldn2-vinh-long-2025-ve-viec-cham-thanh-toan-theo-hop-dong-hoac-phu-luc-hop-dong-409537-d2.html

4. On August 28, 2025, the Tax Department of Dong Nai Province issued Official Letter No. 2807/DON-QLDN1, providing guidance on the issuance timing of personal income tax withholding certificates pursuant to Decree No. 70/2025/NĐ-CP.

Link: https://thuvienphapluat.vn/hoi-dap-phap-luat/cong-van-2807donqldn1-2882025-ve-huong-dan-thoi-diem-lap-chung-tu-khau-tru-thue-tncn-theo-nghi-dinh-138061918.html

5. On July 30, 2025, the Tax Department of Bac Ninh Province issued Official Letter No. 1446/BNI-QLDN3, providing guidance on the VAT refund for subsequent sales of imported goods to export-processing enterprises.

Link: https://thuvienphapluat.vn/ma-so-thue/phap-luat-thue/cong-van-1446-ve-hoan-thue-gtgt-doi-voi-hang-nhap-khau-ban-cho-dn-che-xuat-459347-209555.html