On September 11, 2025, the Government promulgated Decree No. 245/ND-CP amending and supplementing a number of provisions of Decree No. 155/2020/ND-CP dated December 31, 2020 of the Government (“Decree 245”), which provides detailed regulations on the implementation of a number of provisions of the Law…
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mo.09DECREE NO. 245/2025/ND-CP: TIGHTENING CONDITIONS FOR SECURITIES OFFERINGS AND ENHANCING CONTROL OVER THE USE OF PROCEEDS FROM BOND ISSUANCE
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mo.09RESOLUTION 05/2025/NQ-CP: “DIGITAL CURRENCY”, “VIRTUAL CURRENCY” OFFICIALLY RECOGNIZED AS ASSETS BUT MUST BE TRADED CENTRALLY AT ENTITIES LICENSED BY VIETNAM
12-09-2025 3939 0On September 09, 2025, the Government issued Resolution 05/2025/NQ-CP (“Resolution 05”) on the implementation of a 5-year pilot program for the digital asset market, applicable to both service providers, issuers, as well as domestic and international investors when investing and operating in the digital…

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mo.09On November 29, 2023, the National Assembly passed Resolution No. 107/2023/QH15 (“Resolution 107”) on the application of supplementary corporate income tax (“CIT”) under the Global Anti-Base Erosion Rules ("QDMTT”). Accordingly, ATA Legal Services previously issued a legal update noting that from 01/01/2024,…

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mo.08CIRCULAR NO. 77/2025/TT-BTC: SUPPLEMENTING SECURITIES TRADING SERVICES AND SECURITIES TRANSFER ACTIVITIES EXEMPT FROM VALUE-ADDED TAX
10-08-2025 401 0The Law on Value-Added Tax No. 48/2024/QH15 and Decree No. 181/2025/ND-CP still stipulate that securities trading services and capital transfer activities (including securities transfers) are subject to value-added tax exemption. However, pursuant to Circular No. 77/2025/TT-BTC detailing securities…
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mo.07LAW ON MANAGEMENT AND INVESTMENT OF STATE CAPITAL IN ENTERPRISES 2025: EMPHASIZING THE AUTONOMY AND ACCOUNTABILITY OF STATE-OWNED ENTERPRISES
18-07-2025 1449 0On June 19, 2025, the National Assembly passed the Law on Management and Investment of State Capital in Enterprises (“Law No. 68/2025”), which will officially take effect from August 1, 2025. The overarching principle of Law 68/2025 is to grant more autonomy to state-owned enterprises to encourage their…

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mo.072025 CORPORATE INCOME TAX LAW: SMES ELIGIBLE FOR PREFERENTIAL CORPORATE INCOME TAX RATES OF ONLY 15% – 17%
18-07-2025 821 0On 14 June 2025, the National Assembly officially enacted the Corporate Income Tax Law 2025 (“CIT Law 2025”), which introduces several notable changes affecting corporate tax obligations. These changes focus particularly on tax rates, as well as clarifications and additions regarding taxable entities,…
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mo.072025 SPECIAL CONSUMPTION TAX LAW: EXCISE TAX RATE INCREASED TO 90% FOR ALCOHOL AND BEER, WITH ADDITIONAL SPECIFIC TAX IMPOSED ON TOBACCO AND CIGARS
18-07-2025 2297 0With the aim of enhancing public health protection and encouraging environmental sustainability, on June 14, 2025, the National Assembly officially enacted Law No. 66/2025/QH15 on Special Consumption Tax (“2025 SCT Law”), replacing the previous 2008 SCT Law. This new law introduces several key adjustments…
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mo.07LAW NO. 90/2025/QH15: AMENDING MULTIPLE LEGAL DOCUMENTS TO PROMOTE INVESTMENT ATTRACTION AND FACILITATE BUSINESS OPERATIONS
12-07-2025 2950 0On June 25, 2025, the National Assembly passed the Law amending and supplementing some articles of the Law on Bidding, the Law on Investment in the form of public-private partnership, the Law on Customs, the Law on Value Added Tax, the Law on Export Tax, Import Tax, the Law on Investment, the Law on…

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mo.07DECREE NO. 181/2025/ND-CP AND CIRCULAR NO. 69/2025/TT-BTC: DETAILED REGULATIONS ON CONDITIONS, DOSSIERS, AND DOCUMENTS FOR VAT RECOGNITION AND DEDUCTION
12-07-2025 5006 0On July 1, 2025, the Government and the Ministry of Finance respectively promulgated Decree No. 181/2025/ND-CP (“Decree 181”) and Circular No. 69/2025/TT-BTC (“Circular 69”), providing guidance for the implementation of the 2024 Law on Value-Added Tax. These are two key documents forming a consistent…
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mo.07CONTINUING VAT REDUCTIONS AND EXEMPTIONS/REDUCTIONS OF CERTAIN FEES AND CHARGES UNTIL THE END OF 2026 TO SUPPORT BUSINESSES AND CITIZENS
12-07-2025 785 0To support businesses and individuals, on June 30, 2025, the National Assembly issued Resolution No. 204/2025/QH15 on the policy of reducing value-added tax (VAT) for certain groups of goods and services (“Resolution 204”). Accordingly, the Government promulgated Decree No. 174/2025/ND-CP detailing…

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mo.06DECREE 117/2025/NĐ-CP: TAX ADMINISTRATION FOR HOUSEHOLDS AND INDIVIDUALS ENGAGED IN BUSINESS ACTIVITIES ON E-COMMERCE AND DIGITAL PLATFORMS
14-06-2025 1811 0In order to enhance the effectiveness of tax administration over online business activities conducted by organizations and individuals engaged in e-commerce and digital platform activities, on 09 June 2025, the Government promulgated Decree No. 117/2025/ND-CP on tax administration for business activities…

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mo.06CIRCULAR NO. 32/2025/TT-BTC: DETAILED GUIDELINES ON DECREE NO. 70/2025/NĐ-CP ON ELECTRONIC INVOICES AND DOCUMENTS
06-06-2025 4474 0On the basis of the amendments introduced by Decree No. 70/2025/ND-CP on invoices and electronic documents (“Decree 70”)—which ATA Legal Services has previously updated to readers (You may refer to the full content here DECREE 70/2025/ND-CP: STRENGTHENING THE MANAGEMENT OF SALE INVOICE ISSUANCE FOR…

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mo.05On April 30, 2025, the Politburo of the Central Committee issued Resolution No. 66-NQ/TW on innovating law-making and law enforcement to meet the country's development demands in the new era (“Resolution 66”), marking a significant milestone in legal institutional reform. Resolution 66 sets forth a…

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mo.05RESOLUTION NO. 198/2025/QH15: INSTITUTIONALIZING SPECIAL MECHANISMS TO DEVELOP THE PRIVATE ECONOMY BASED ON RESOLUTION NO. 68-NQ/TW
23-05-2025 1483 0Based on Resolution No. 68-NQ/TW of the Politburo on the development of the private economy (“Resolution 68”), on May 17, 2025, the National Assembly adopted Resolution No. 198/2025/QH15 on several special mechanisms and policies for the development of the private economy (“Resolution 198”). Accordingly,…

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mo.05DECREE NO. 94/2025/NĐ-CP: ALLOWS FINTECH COMPANIES TO PILOT PEER-TO-PEER (P2P) LENDING SOLUTIONS FROM JULY 1, 2025.
17-05-2025 2812 0On April 29, 2025, the Government promulgated Decree No. 94/2025/ND-CP providing regulations on the controlled testing mechanism (Sandbox) in the banking sector for the implementation of new products, services, and business models through the application of technological solutions (“Decree 94”), with…