NEWSLETTER 05/2025
1. On-site import and export of goods will soon be subject to legal regulation.
Link: https://cdn.thuvienphapluat.vn/uploads/tintuc/2025/04/16/luat_all_20250403091257_compressed.pdf
2. On April 2, 2025, Decree No. 82/2025/NĐ-CP (“Decree 82”) was issued, providing for the extension of deadlines for the payment of Value-Added Tax (VAT), Corporate Income Tax (CIT), Personal Income Tax (PIT), and land rental fees for the year 2025.
3. On April 11, 2025, the Tax Authority issued Official Dispatch No. 563/CT-NVT, instructing regional tax offices to carry out the relevant directives to accelerate the processing of VAT refunds.
4. On April 4, 2025, the Tax Authority issued Official Dispatch No. 469/CT-CS, providing guidance on the provisioning for investment losses and the carryforward of losses in relation to branch operations.
5. On February 26, 2025, the Hai Duong Tax Department issued Official Letter No. 1519/CTHDU-TTHT, providing guidance on documentation requirements for recognizing deductible expenses related to assets purchased by individuals.
6. The General Department of Taxation issued Official Dispatch No. 175/TCT-CNTT, providing guidance on the utilization of the Trade Database (“CSDL”) software and the transfer pricing analysis tool.
7. On March 25, 2025, the Regional Tax Department No. 13, under the General Department of Taxation, issued Official Dispatch No. 195/CCTKV13-QLDN3, providing guidance on the determination of related-party transactions and the scope of deductible interest expenses.
8. On March 20, 2025, the Customs Department issued Official Dispatch No. 326/CHQ-GSQL, providing guidance on the practice of “delivering goods before customs declaration.”
