NEWSLETTER 12/2025

1. Update on the key highlights of the amended Personal Income Tax Law

2. Update on the key highlights of the amended Tax Administration Law

3. Under the amended Law on Investment effective from July 1, 2026 (with this law taking effect from March 1, 2026), 38 business lines and professions are exempt from the requirement to obtain a business license.

4. On December 12, 2025, the Tax Authority issued Official Dispatch No. 5918/CT-CS, providing guidance on the value-added tax (VAT) refund policy.

Link: https://thuvienphapluat.vn/cong-van/Thue-Phi-Le-Phi/Cong-van-5938-CT-CS-2025-chinh-sach-thue-gia-tri-gia-tang-684565.aspx