# Title Modified Date
1
Several amendment contents of the Investment Law take effect from January 15th, 2025

26 December 2024

26 December 2024
2
Goods sold to foreign traders with a presence in Vietnam and designated for delivery within Vietnam are not subject to the 0% VAT rate

26 December 2024

26 December 2024
3
Several new points of the Law on value added tax No. 48/2024/QH15

26 December 2024

26 December 2024
4
New regulations on cash payment in border trade activities from December 1st, 2024

12 December 2024

12 December 2024
5
Payments through employees’ bank accounts authorized by the Company are determined as non-cash payments

12 December 2024

12 December 2024
6
Continuation of the 2% VAT reduction from January 01st, 2025 to June 30th, 2025

12 December 2024

12 December 2024
7
New regulations on promotional activities from December 01st, 2024

27 November 2024

27 November 2024
8
Determination of CIT incentives for income generated from additional machinery and equipment purchased after project operations commence

27 November 2024

27 November 2024
9
PIT must be deducted for additional payments to employees upon termination of the labor contract

27 November 2024

27 November 2024
10
Draft new regulation on management of occupational hygiene and employee health in enterprises

13 November 2024

13 November 2024
11
PIT must be deducted from winning prizes worth over VND 10 million in competitions organized by enterprises for employees

13 November 2024

13 November 2024
12
No contractor tax required for the sale of receivables to foreign contractors

13 November 2024

13 November 2024
13
No adjustment to PIT finalization dossier in case the individual authorized for finalization is subject to direct finalization with the tax authority

13 November 2024

13 November 2024
14
New points in regulations of foreign investment cooperation in the education sector

26 October 2024

26 October 2024
15
Tax policy for property rental activities of individuals and business households

26 October 2024

26 October 2024
16
No requirement to issue invoices for bank deposit interest income

26 October 2024

26 October 2024
17
VAT refund for investment projects that have not been refunded has been transferred to declaration form 01/GTGT for production and business activities

26 October 2024

26 October 2024
18
Draft Law on Personal Data Protection Published

12 October 2024

12 October 2024
19
Enjoying CIT incentives for income from importing machinery without payment

12 October 2024

12 October 2024
20
Deductible expenses when calculating CIT for authorized payments through a third-party

12 October 2024

12 October 2024
21
No requirement to issue VAT invoices, declare and pay VAT when handing over secured assets to the Bank

12 October 2024

12 October 2024
22
Procedures for managing investment incentive projects when changing project owners

26 September 2024

26 September 2024
23
Guidance on contractor tax payment for software license import contracts including equipment

26 September 2024

26 September 2024
24
The General Department of Taxation provides guidance on solutions to support organizations, individuals, and businesses suffering losses due to Storm No. 3 and post-storm floods

26 September 2024

26 September 2024
25
Draft New Decree on Business Registration

13 September 2024

13 September 2024
26
Tax policies on corporate mergers

13 September 2024

13 September 2024
27
Not applying the 0% VAT rate for services provided to export processing enterprises but not meeting consumption within the non-tariff zone

13 September 2024

13 September 2024
28
50% reduction in the initial registration fee for domestically manufactured and assembled automobiles from September 1, 2024 to November 30, 2024

13 September 2024

13 September 2024
29
Draft new regulation on administrative penalties in the investment sector

26 August 2024

26 August 2024
30
No invoice is required when exporting materials and components for product warranty

26 August 2024

26 August 2024