A – CORPORATE INCOME TAX

1. Incomes from the transfer of leased land must be declared and paid separately and are not eligible for incentives

Official Letter No. 3332/CT-CS dated August 21, 2025 of the Department of Taxation on tax declaration for the transfer of leased land use rights.

According to the Department of Taxation, in case the Company has activities of transferring the right to use leased land (leased land with a lump-sum payment for the whole lease period), the income from this activity is determined as income from real estate transfer (Article 13 of Decree 218/2013/ND-CP) and must be determined separately when declaring and paying CIT.  are not eligible for tax incentives (Clause 3, Article 17 of Circular 78/2014/TT-BTC).

Note, in case the land use right transfer price under the contract is lower than the land price in the land price list prescribed by the provincial People's Committee at the time of signing the land use right transfer contract, tax must be calculated according to the land price prescribed by the Provincial People's Committee (Clause 1, Article 17 of Circular 78/2014/TT-BTC).

2. New points of the Law on CIT effective from 1/10/2025

The guidance of Ho Chi Minh City Tax on new points to know of the Law on Corporate Income Tax takes effect from 01/10/2025.

According to the Ho Chi Minh City Tax Authority, the Law on Corporate Income Tax No. 67/2025/QH15, effective from October 1, 2025, brings many notable new points to support small and medium-sized enterprises, while encouraging investment in high technology, innovation and green economy.

Here are the outstanding new points of the Law:

1. Stratification of the general tax rate

Small and medium-sized enterprises will be subject to tax rates of 15% and 17%. Newly established enterprises from business households will be exempt from CIT for the first 2 years.

Public science and technology organizations and public higher education institutions not for profit are also exempt from tax.

2. Supplementing CIT incentives for many fields

High Technology, Digital Economy & Innovation: Tax rate of 10% for 15 years, exemption for 4 years, 50% reduction for the next 9 years for new investment projects.

Agriculture, Forestry, Fisheries: Tax rate of 10% for many activities in this field.

Manufacturing Industry, Energy & Environment: Tax rate of 10% for 15 years, exemption for 4 years, 50% reduction for the next 9 years for new investment projects.

Infrastructure & Construction Investment: Tax rate of 10% for key infrastructure projects.

Finance & Business Support: A tax rate of 17% for 10 years for financial institutions and support for small and medium-sized enterprises.

Socialization, Education, Journalism & Publishing: 10% tax rate for activities in the fields of education, health, culture.

3. Clarifying tax regulations for the digital economy

Foreign enterprises that do not have permanent establishments in Vietnam must pay tax on incomes generated in Vietnam, including e-commerce enterprises.

4. Transitional provisions

Enterprises can choose to apply tax incentives under the new regulations if they meet the conditions, even if they were not previously entitled to incentives.

3. Regarding the application of additional corporate income tax under regulations to prevent erosion of the global tax base

Decree 236/2025/ND-CP dated 29/08/2025 issued by the Government detailing Resolution 107/2023/QH15 on additional corporate income tax.

Accordingly, the taxpayer of additional corporate income tax under the regulations on anti-erosion of the global tax base is a constituent unit of a multinational corporation with an annual consolidated revenue of the supreme parent company reaching 750 million euros or more for at least 02 years of 04 years preceding the year in which the tax obligation is determined.

For a newly established corporation for less than 4 years, if there are at least 2 years of reaching the above-mentioned revenue threshold, the constituent unit is also subject to tax.

This Decree also clearly states many cases that are not subject to tax payment.

B – VALUE ADDED TAX

1. Conditions for enjoying 0% VAT when selling goods to EPEs from July 1, 2025

Official Letter No. 1491/HYE-QLDN2 dated August 22, 2025 of Hung Yen Provincial Tax on value-added tax rates.

Conditions for applying the 0% VAT rate for goods and services provided to export processing enterprises (EPEs) have been changed since July 1, 2025 according to the new regulations in Decree 181/2025/ND-CP.

Specifically, according to the provisions of Article 17 of Decree 181/2025/ND-CP, goods and services provided to EPEs must meet the following conditions to enjoy the VAT rate of 0%:

(i) goods and services directly supplied to EPEs;

(ii) are consumed in non-tariff zones;

(iii) directly serving export production activities of EPEs, not serving other activities other than export production activities;

(iv) not falling into the exclusions specified in Clause 4, Article 17 of Decree 181/2025/ND-CP.

2. Is late payment subject to additional input tax deduction?

Official Letter No. 434/VLO-QLDN2 dated August 21, 2025 of Vinh Long Provincial Tax on late payment under contracts or contract appendices.

According to Vinh Long Provincial Tax, from July 1, 2025, the conditions for deducting input VAT (including input VAT on goods and services purchased with deferred payment or installment payment) will comply with the new regulations at Point g, Clause 2, Article 26 of Decree 181/2025/ND-CP.

Accordingly, for goods and services purchased with deferred payment or installment payment with a value of VND 5 (five) million or more, but by the time of payment under the contract or contract annex, the business establishment does not have non-cash payment vouchers, the business establishment must declare,  adjustment or reduction of the deductible input VAT amount for the value of goods and services without non-cash payment vouchers in the tax period incurring payment obligations under contracts or contract appendices.

In case the purchased goods and services are deferred by the time of payment under the contract or contract annex, the Company does not have payment documents and the Company has declared the adjustment and reduction of the deductible input VAT but later (after the time limit of agreement on deferred payment under the contract or the contract annex) the Company has non-cash payment vouchers in this case, they are also not allowed to declare the input VAT tax.

3. VAT refund handbook in 2025

Value-added tax (VAT) refund manual 2025 issued by Gia Lai Provincial Tax on 19/08/2025.

This handbook guides the determination of subjects, conditions and order of procedures for VAT refund applied from 2025 (based on the Law on Tax Administration No. 38/2019/QH14, the VAT Law No. 48/2024/QH15, Decree 181/2025/ND-CP, Circular 69/2025/TT-BTC and Circular 80/2021/TT-BTC).

According to regulations, there are 08 cases of tax refund as follows:

1. Tax refund of investment projects

2. Tax refund for exported goods and services

3. Tax refund for goods and services subject to the VAT rate of 5%

4. Tax refund for business establishments upon dissolution or bankruptcy

5. Tax refund for goods purchased in Vietnam and carried on exit

6. Tax refund for non-refundable ODA projects or non-refundable aid and humanitarian aid

7. Tax refund for goods and services purchased in Vietnam of subjects entitled to diplomatic privileges and immunities

8. Tax refund under international treaties

However, this Handbook only provides guidance for 03 cases and subjects of regular tax refund, including: tax refund of investment projects; tax refund for exported goods and services; and tax refund for goods and services subject to the VAT rate of 5%.

The Handbook lists common errors in the process of processing tax refund dossiers and the post-inspection regime of tax refund dossiers.

Full text of VAT Refund Handbook 2025: https://erp.daihaltd.com/~yCrNU

C – PERSONAL INCOME TAX

1. Conditions for automatic PIT refund

Ho Chi Minh City Tax's guidance on automatic personal income tax refund is the most convenient for taxpayers.

According to the announcement of the Ho Chi Minh City Tax, from April 3, 2025, the tax authority has implemented automatic personal income tax (PIT) refund for the PIT finalization period in 2024 to facilitate taxpayers.

However, there are some points to keep in mind as follows:

1. Dossiers eligible for automatic tax refund processing

When the following conditions are fully met:

(i) At the time of processing PIT refund dossiers, the income-paying organization has fulfilled the obligation to pay the deducted PIT on behalf of the taxpayer or the taxpayer has fully paid the total PIT amount into the state budget in the finalization period and requests tax refund;

(ii) The PIT refund dossier has the index "Total taxable income" that matches the aggregate data in the tax finalization period according to the database of the tax sector and has the index "Total tax amount to be refunded" which is less than or equal to the aggregate data in the tax finalization period according to the database of the tax sector.

(iii) The taxpayer's refund receipt account information is verified and linked to the tax administration database of the tax sector.

2. Requirements for income-paying organizations (enterprises)

- To provide the tax authority with general information of the state budget remittance vouchers, details of each individual entitled to deduction and payment on behalf of the taxpayer (MST, name of the taxpayer, deducted tax amount, amount paid to the state budget, tax amount overpaid in the previous period to be cleared (if any)),  the provision of information shall be carried out electronically immediately after the completion of tax payment under the guidance in Official Letter No. 828/TCT-KK.

- Declare and submit PIT finalization declarations, fulfill the obligation to pay PIT deducted on behalf of employees and fully and promptly issue PIT deduction documents to employees in accordance with regulations. Enterprises must ensure that 100% of taxpayers are fully declared tax identification numbers in the lists of PIT finalization returns.

- Continue to coordinate with tax authorities in updating information and standardizing tax identification number data for individuals who generate income paid by enterprises.

- Guide employees to actively look up relevant data such as total taxable income, deductions for family circumstances for themselves and dependents, and insurance deductions,.... on the EtaxMobile application or on the https://thuedientu.gdt.gov.vn page, create a suggested PIT finalization declaration on the EtaxMobile application and review and supplement the necessary information before submitting the official PIT finalization return.

3. Requirements for taxpayers

- It is recommended to register, install and use the EtaxMobile application to be able to synthesize, create a suggested PIT finalization declaration, identify the tax authority where the PIT finalization dossier is submitted and submit the suggested PIT finalization declaration from the EtaxMobile application.

2. From June 15, 2025, the limit of shift pay for PIT exemption shall comply with the regulations of enterprises

Official Letter No. 805/TNI-QLDN1 dated August 19, 2025 of Tay Ninh Provincial Tax on PIT on employees' meals.

According to the provisions of Point g.5, Clause 2, Article 2 of Circular 111/2013/TT-BTC, for the employee's mid-shift meal, only the amount of PIT spent within the limit is exempt and subject to PIT for the amount of expenses in excess of the prescribed limit.

Regarding the shift pay limit, before June 15, 2025 (the effective date of Circular No. 003/2025/TT-BNV), the shift pay limit of state-owned enterprises and non-state enterprises shall be applied at the rate of 730,000 VND/month specified in Circular No. 26/2016/TT-BLDTBXH.

However, from June 15, 2025, the shift pay limit of 730,000 VND/month specified in Circular No. 26/2016/TT-BLDTBXH has been abolished according to Circular No. 003/2025/TT-BNV. Instead, the provisions of Clause 9, Article 34 of Decree No. 44/2025/ND-CP are applied  as follows: "The mid-shift meal or quantitative meal for employees, the Executive Board, Members of the Council, and the Controller shall be implemented according to the agreement in the collective labor agreement or internal rules,  regulations of enterprises".

Thus, from June 15, 2025, in case the Company incurs an expense for mid-shift meals for employees, if this expense is specified in the conditions for entitlement and the level of entitlement in the labor contract, collective labor agreement or the Company's internal rules and regulations, it shall not be included in the PIT taxable income of the shift meal paid as agreed.  internal rules and regulations. In case the expenditure is higher than the agreed level, internal rules and regulations, PIT must be calculated for the excess expenditure.

D – INVOICES – DOCUMENTS

1. Only logistics companies are allowed to issue freight invoices at the end of the month

Official Letter No. 4421/TSC3-QLDN2 dated 26/8/2025 of Dong Nai Provincial Tax on the time of invoicing for freight transport services.

According to the note of Dong Nai Provincial Tax, in case the Company provides freight transportation services by road, if it meets the conditions for business in logistics services as prescribed in Decree No. 163/2017/ND-CP and provides services in large quantities, arising frequently,  if there is time to reconcile data with customers, the time of invoicing is the time of completing the data reconciliation between the parties but no later than the 7th day of the month following the month in which the service is provided or not later than 07 days from the end of the conventional period as prescribed at Point b, Clause 6, Article 1 of Decree No. 70/2025/ ND-CP.

However, if the Company's freight services do not meet the regulations on logistics service business, the time of invoicing is the time of completing the provision of services as prescribed at Point a, Clause 6, Article 1 of Decree No. 70/2025/ND-CP.

E – LABOR – INSURANCE

1. Regulations to know when organizing overtime from 200 hours per year

Official Letter No. 2677/SNV-VLATLD dated August 18, 2025 of the Department of Home Affairs of Ho Chi Minh City on information regulating the organization of overtime work from over 200 hours to 300 hours in a year.

In case the enterprise plans to organize overtime (overtime) from over 200 to 300 hours/year, it is necessary to know the following legal provisions:

1. Subjects of application of regulations on overtime work from more than 200 hours to 300 hours/year

- Employees and apprentices and apprentices according to Clause 1, Article 2 of the Labor Code.

- Employers according to Clause 2, Article 2 of the Labor Code.

2. Cases in which overtime work is organized from over 200 hours to 300 hours/year

- Including 07 cases specified at Points a, b, c, d, Clause 3, Article 107 of the Labor Code 2019 and Article 61 of Decree 145/2020/ND-CP.

- Specifically: Manufacturing, processing and exporting textiles, garments, leather, shoes, electricity, electronics, agricultural, forestry, salt and aquatic products; Electricity production and supply, telecommunications, oil refining, water supply and drainage; Solving jobs that require highly qualified and technical workers that the labor market does not provide adequately and promptly; Solving urgent tasks that cannot be delayed due to the seasonality and timing of materials and products or to solve tasks arising due to objective factors, consequences of weather, natural disasters, fires, electricity shortages, technical breakdowns of production lines; Settlement of urgent and irreversible tasks arising from objective factors directly related to official duty activities; Provision of public services, medical examination and treatment services, educational services, vocational education; Jobs directly in production and business at enterprises implement normal working hours of no more than 44 hours in a week.

3. Conditions for organizing overtime work from more than 200 hours to 300 hours/year

- Must obtain the consent of the employee when working overtime on the following contents: overtime time; location of overtime; overtime work (Article 59 of Decree 145/2020/ND-CP).

- If you sign a document showing the agreement on overtime, refer to Form No. 01/PLIV issued together with Appendix IV of Decree 145/2020/ND-CP.

- Comply with the limit on the number of overtime hours as prescribed in Article 61 of Decree 145/2020/ND-CP, specifically: the total number of overtime hours must not exceed 50% of the normal working hours in 01 day; if the normal working hours are applied on a weekly basis, the total number of normal working hours and the number of overtime hours must not exceed 12 hours in 01 day; if working part-time the total number of normal working hours and overtime hours does not exceed 12 hours in 01 day; The total number of overtime hours must not exceed 12 hours in a day, when working overtime on public holidays, Tet and weekly holidays.

4. Procedures for notification when organizing overtime work from more than 200 hours to 300 hours/year

- Send a notice to the Department of Labor (now the Department of Home Affairs) where the enterprise organizes overtime work from more than 200 hours to 300 hours/year and the place where the head office is located, if the head office is located in a province or city different from the place where the enterprise organizes overtime work.

- The notice must be sent no later than 15 days from the date of overtime work from more than 200 hours to 300 hours/year;

- A written notice made according to Form No. 02/PLIV issued together with Appendix IV of Decree  No. 145/2020/ND-CP.