# Title Modified Date
1
From March 15th, 2025, visa exemption will continue for citizens of 12 countries with a temporary stay period of 45 days

14 March 2025

14 March 2025
2
International transportation services from Vietnam to foreign countries, international delivery, and warehousing services from Vietnam to foreign countries (regardless of whether the sender or the recipient pays for the service) are subject to FCT

14 March 2025

14 March 2025
3
Goods sold via foreign e-commerce platforms are not eligible for the 0% VAT rate

14 March 2025

14 March 2025
4
Revenue from the sale of trial production products, if recognized as a deduction from the original cost of fixed assets, is not recognized as revenue of the Project to determine the time of CIT incentives

14 March 2025

14 March 2025
5
There has been a document detailing regulations on the procedures for granting and adjusting the Special Investment Registration Certificate for investors

26 February 2025

26 February 2025
6
The 0% VAT rate does not apply when selling goods to foreign traders with a presence in Vietnam and delivering goods to third parties

26 February 2025

26 February 2025
7
Several new points on tax management for enterprises with related-party transactions

26 February 2025

26 February 2025
8
Establishment of the Investment Support Fund to encourage and attract investors in the high-tech sector

12 February 2025

12 February 2025
9
Refund of input value-added tax from the previous tax refund period that is eligible for refund but has not been refunded in the subsequent tax refund period

12 February 2025

12 February 2025
10
Enterprises that are constituent units of multinational corporations subject to the global minimum tax regulations and have an effective corporate income tax rate below 15% must pay additional corporate income tax

12 February 2025

12 February 2025
11
Announcement on reporting on monitoring, and evaluating the implementation of investment projects online at the Department of Planning and Investment of Hanoi City

24 January 2025

24 January 2025
12
From July 01st, 2025, foreign workers are allowed to join the Vietnam Trade Union

11 January 2025

11 January 2025
13
VAT when selling goods and services with points accumulation/spending for customers

11 January 2025

11 January 2025
14
Continuation of the VAT reduction for groups of goods and services currently subject to a tax rate of 10% reduced to 8% in the first 6 months of 2025

11 January 2025

11 January 2025
15
Several amendment contents of the Investment Law take effect from January 15th, 2025

26 December 2024

26 December 2024
16
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
17
Several new points of the Law on value added tax No. 48/2024/QH15

26 December 2024

26 December 2024
18
New regulations on cash payment in border trade activities from December 1st, 2024

12 December 2024

12 December 2024
19
Payments through employees’ bank accounts authorized by the Company are determined as non-cash payments

12 December 2024

12 December 2024
20
Continuation of the 2% VAT reduction from January 01st, 2025 to June 30th, 2025

12 December 2024

12 December 2024
21
New regulations on promotional activities from December 01st, 2024

27 November 2024

27 November 2024
22
Determination of CIT incentives for income generated from additional machinery and equipment purchased after project operations commence

27 November 2024

27 November 2024
23
PIT must be deducted for additional payments to employees upon termination of the labor contract

27 November 2024

27 November 2024
24
Draft new regulation on management of occupational hygiene and employee health in enterprises

13 November 2024

13 November 2024
25
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
26
No contractor tax required for the sale of receivables to foreign contractors

13 November 2024

13 November 2024
27
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
28
New points in regulations of foreign investment cooperation in the education sector

26 October 2024

26 October 2024
29
Tax policy for property rental activities of individuals and business households

26 October 2024

26 October 2024
30
No requirement to issue invoices for bank deposit interest income

26 October 2024

26 October 2024