Monthly newsletter in December 2025
VINA BOOKKEEPING would like to send readers the MONTHLY NEWSLETTER IN DECEMBER 2025 (VIETNAMESE AND ENGLISH) Details of attachments are here
Monthly newsletter from Oct to Nov 2025
VINA BOOKKEEPING would like to send readers the MONTHLY NEWSLETTER IN FROM OCT TO NOV 2025 (VIETNAMESE AND ENGLISH) Details of attachments are here
Salaries of VND 5 million or more must be paid via non-cash methods.
Official Letter No. 01/TCS14-QLDN1 dated 05 January 2026 issued by Tax Sub-department 14 of Ho Chi Minh City guidance that where a company pays salaries of VND 5 million or more
Official Letter No. 2759/CST-GTGT dated 26 December 2025 to enterprises’ foreign currency selling activities
In the case of manufacturing, trading, or service enterprises in the ordinary course of business (i.e. entities that are not credit institutions or licensed foreign-exchange trading agents) which earn foreign-currency revenue from overseas sources (such as export of goods, provision of services, or receipt of payments in foreign currency) and subsequently sell (convert) such foreign currency into Vietnamese Dong through commercial banks:
Law No. 149/2025/QH15 amending and supplementing a number of articles of the VAT Law
Amended VAT Law 2025: Abolition of the condition linking VAT refunds to the seller’s declaration and tax payment; increase of the VAT exemption revenue threshold for household businesses to VND 500 million per year
Decree No. 320/2025/ND-CP guidance on the implementation of the Law on Corporate Income Tax
Decree No. 320/2025/ND-CP dated December 15, 2025 of the Government detailing a number of articles and organizational measures, and providing guidance on the implementation of the Law on Corporate Income Tax
Official letter 1539/VLO-QLDN3 dated December 02nd, 2025
Official letter 1539/VLO-QLDN3 dated December 02nd, 2025 Guidance on tax policy when the company borrows at free interest rate from shareholders According to this Official Letter dated December 02nd, 2025, Vinh Long Tax Department guided in case the Company borrows money from shareholders without interest to mortgage assets at the bank, then: 1/ If a
Official Letter No. 10861/BNV-CLV – Guidelines on working under “intra-company transfer”
Official Letter No. 10861/BNV-CLV – Guidelines on Salary Payment to Foreign Employees working under “intra-company transfer” On November 19, 2025, the Ministry of Home Affairs issued Official Letter No. 10861/BNV-CVL in response to the Advisory Council for Administrative Procedure Reform under the Prime Minister and the Japan Chamber of Commerce and Industry in Vietnam (JCCI)
the amended Law on Personal Income Tax dated December 10, 2025
One of the notable changes introduced under this Decree concerns the penalty framework for issuing invoices not in accordance with the prescribed timing, specifically:
Decree No. 310/2025/NĐ-CP dated 02 December 2025
One of the notable changes introduced under this Decree concerns the penalty framework for issuing invoices not in accordance with the prescribed timing, specifically:
Official Letter No. 817/HUE-QLDN dated 20 month 10 year 2025 Guidance for personal income tax deduction when paying multiple-month salaries in the same payment period
the Hue City Tax Department provides guidance on the time to declare personal income tax in the case of salary payment for multiple-month at the same period. The content of the guide is as follows:
Official Letter No. 5487/CT-CS dated 25 November 2025 from the Tax Department regarding VAT policies on input VAT deduction for invoices over VND 5 million with late payment
According to this Official Letter, the Tax Department responds to inquiries from the Bac Ninh Tax Department and the Khanh Hoa Tax Department regarding the deductibility of input VAT on purchase invoices valued at VND 5 million or more that are paid later than the schedule specified in the contract or contract addendum. The guidance is as follows
