WinWin Newsletter 04/2025

1. Notes on Decree No. 70/2025/NĐ-CP amending and supplementing certain provisions of Decree No. 123, effective from June 1, 2025.

2. Decree No. 90/2025/ND-CP amending and supplementing certain provisions of Decree No. 17/2012/ND-CP regarding detailed explanations of the implementation of certain provisions of the Independent Audit Law.

3. The General Department of Taxation issued Official Letter No. 995/TCT-CS on February 28, 2025, providing guidance on determining corporate income tax (CIT) incentives for enterprises based on their location.

Link:  https://luatvietnam.vn/thue/cong-van-995-tct-cs-2025-chinh-sach-thue-thu-nhap-doanh-nghiep-392322-d6.html

4. Official Letter No. 140/CT-CS issued by the Tax Department on March 14, 2025, provides guidance on the non-deductibility of land rental costs that have not been used for production and business activities.

Link: https://luatvietnam.vn/thue/cong-van-140-ct-cs-2025-ve-chinh-sach-thue-394185-d6.html

5. Official Letter No. 661/TCT-CS issued by the General Department of Taxation on February 17, 2025, provides guidance on value-added tax (VAT) refunds for investment projects

Link: https://thuvienphapluat.vn/cong-van/Thue-Phi-Le-Phi/Cong-van-661-TCT-CS-2025-thue-gia-tri-gia-tang-643485.aspx

6. Official Letter No. 2721/CTBDU-TTHT issued by the Binh Duong Tax Department on February 27, 2025, provides guidance on issuing VAT invoices for goods exported on-site.

Link: https://luatvietnam.vn/thue/cong-van-2721-ctbdu-ttht-hoa-don-gia-tri-gia-tang-xuat-khau-tai-cho-392500-d6.html

7. Official Letter No. 828/TCT-KK issued by the General Department of Taxation on February 25, 2025, provides guidance on the implementation of providing personal income tax ("PIT") information paid on behalf of individuals.

Link: https://thuvienphapluat.vn/cong-van/Thue-Phi-Le-Phi/Cong-van-828-TCT-KK-2025-trien-khai-cung-cap-thong-tin-so-thue-thu-nhap-ca-nhan-da-nop-thay-cho-ca-nhan-644801.aspx

8. Official Letter No. 93/CTLAN-TTHT issued by the Long An Tax Department on January 8, 2025, regarding the determination of personal income tax on the distribution of profits and the transfer of capital contributions.

Link: https://luatvietnam.vn/thue/cong-van-93-ctlan-ttht-ve-chinh-sach-thue-thu-nhap-ca-nhan-389525-d6.html

9. Official Letter No. 952/CTBGI-TTHT issued by the Bac Giang Tax Department on February 24, 2025, regarding the personal income tax settlement procedure for foreign employees upon termination of employment

Link: https://luatvietnam.vn/thue/cong-van-952-ctbgi-ttht-ve-chinh-sach-thue-thu-nhap-ca-nhan-391342-d6.html

10. The General Department of Customs issued Official Letter No. 837/TCHQ-TXNK on February 20, 2025, and Official Letter No. 896/TCHQ-TXNK on February 21, 2025, providing guidance on the import tax refund for goods that are required to be re-exported

11. Official Letter No. 4370/BTC-DNTN issued on April 5, 2025, provides guidance on business registration during administrative boundary changes

Link: https://thuvienphapluat.vn/cong-van/Doanh-nghiep/Cong-van-4370-BTC-DNTN-2025-huong-dan-dang-ky-kinh-doanh-truong-hop-thay-doi-dia-gioi-hanh-chinh-652115.aspx?ac=emails