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Legal updates

We regularly update legal documents on accounting, tax, labor and other related fields for our clients.
06 Tháng 08, 2025
Official Letter No. 1804/BHXH-QLT dated August 4, 2025, issued by Vietnam Social Security, regarding the use of Personal Identification Numbers (PIN) / Citizen Identification Numbers (CID) in replacement of Social Security Numbers (SSN) and unit management codes

Pursuant to current regulations, in order to unify the management of participant data through the use of Personal Identification Numbers (PIN) and Citizen Identification Numbers (CID), ensuring integration and synchronization of databases (DB) among agencies for administrative management purposes, and to facilitate individuals and enterprises in resolving administrative procedures, Vietnam Social Security guides provincial Social Security offices to use PIN/CID in replacement of SSN and unit management codes for participants of social insurance (SI) and health insurance (HI) as follows:

30 Tháng 07, 2025
Official Letter No. 915/BNI-QLDN1 dated July 22, 2025 issued by Bac Ninh Tax Department regarding taxable income for PIT purposes related to mid-shift meal allowances

In case the Company incurs expenses for mid-shift meals for employees working at the Company, and such allowances are clearly stipulated in terms of eligibility conditions and benefit levels in the labor contract, collective labor agreement, or the Company’s internal regulations or policies, the determination of taxable income for PIT purposes for such allowances (effective from June 15, 2025) shall be as follows:

30 Tháng 06, 2025
Official Letter No. 2065/CT-NVT dated June 26, 2025 of the Tax Department on the implementation of using personal identification numbers in place of tax codes and using organizational electronic identification accounts in electronic tax transactions from 01 July 2025

From July 1, 2025, the personal identification number issued under the Law on Identity shall be used in place of the tax code for Vietnamese individuals. Additionally, the personal identification number of the head of a household, head of a household business, or individual businessperson will also be used instead of the tax identification number for those household businesses or individuals.

30 Tháng 06, 2025
Decree No. 158/2025/NĐ-CP dated June 25, 2025, issued by the Government, provides detailed regulations and guidance on the implementation of certain articles of the Law on Social Insurance. The Decree takes effect from July 1, 2025.

(i) Household business owners who pay tax under the declaration method are required to participate in compulsory social insurance starting from July 1, 2025. Meanwhile, the roadmap specifies that other household business owners with registered businesses will be subject to compulsory participation from July 1, 2029 (Clause 2, Article 3 of Decree 158).

21 Tháng 04, 2025
Official Letter No. 634/CT-CS dated April 16, 2025 from the Tax Department providing guidance on the determination of deductible expenses in cases where the lessor has not yet met the conditions for leasing factory premises

In cases where a company leases factory premises for production and business activities but the lessor has not yet fulfilled the conditions required for leasing such premises, then pursuant to Article 4 of Circular No. 96/2015/TT-BTC dated June 22, 2015 issued by the Ministry of Finance (amending and supplementing Article 6 of Circular No. 78/2014/TT-BTC), the rental expenses or depreciation expenses of fixed assets being the factory premises (if depreciation is applied to the asset) are not eligible to be considered deductible expenses when determining the company’s taxable corporate income.

17 Tháng 04, 2025
Official Letter No. 4370/BTC-DNTN dated April 5, 2025 by the Ministry of Finance guiding on business registration procedures in cases of changes to administrative boundaries

Pursuant to Decision No. 571/QĐ-TTg dated March 12, 2025, issued by the Prime Minister on the establishment of a Steering Committee for the reorganization of administrative units at all levels and the development of a two-tier local government model, the Ministry of Finance issues this official dispatch to provide specific guidance on business registration procedures in the event of administrative boundary changes.

15 Tháng 04, 2025
Decree No. 90/2025/NĐ-CP dated April 14, 2025 of the Government amending and supplementing certain provisions guiding the implementation of the Law on Independent Audit

On April 2, 2025, the Government issued Decree No. 82/2025/NĐ-CP (“Decree 82”) on the extension of deadlines for the payment of value-added tax (VAT), corporate income tax (CIT), personal income tax (PIT), and land rental in 2025. This Decree takes effect from the date of signing (April 2, 2025) and remains in force until December 31, 2025.

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