Some notable changes in Decree No. 219/2025/NĐ-CP dated August 7, 2025 (Decree 219) on foreign workers working in Vietnam.
On July 8, 2025, Official Letter No. 189/SNV-LĐTLBHXH (Official Letter 189) was issued regarding the application of region-based minimum wages to employees working under labor contracts in Ho Chi Minh City as from July 1, 2025.
On July 22, 2025, the Bac Ninh Tax Department issued Official Letter No. 915/BNI-QLDN1 regarding the determination of taxable income for personal income tax purposes on mid-shift meal allowances.
On July 18, 2025, the Tax Department issued Official Letter No. 2541/CT-CS regarding other income arising from enterprises’ acquisition of goods without payment — which is not entitled to corporate income tax incentives.
On July 23, 2025, the Tax Department issued Official Letter No. 2639/CT-CS regarding value-added tax (VAT) refunds for exported goods and services.
On July 21, 2025, the Customs Department issued Official Letter No. 15428/CHQ-NVTHQ providing guidance on the handling of overpaid value-added tax (VAT) at the import stage.
On July 30, 2025, the Customs Department issued Official Letter No. 16946/CHQ-GSQL providing guidance on customs procedures for enterprises in export processing zones.
On July 29, 2025, the Vietnam General Confederation of Labour issued Decision No. 61/QĐTLĐ regarding the reduction of trade union fee contribution rates.