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
Official Letter No. 6355/DON-QLDN1 dated 14 November 2025 issued by Dong Nai Tax Department on the use of personal identification numbers in lieu of personal tax identification numbers when issuing withholding tax certificates
According to the guidance provided in Official Letter No. 6355/DON-QLDN1, from 1 July 2025, when issuing personal income tax withholding certificates to employees, companies must use the personal identification number instead of the personal tax identification number, as stipulated in Clause 2, Article 38 of Circular 86/2024/TT-BTC dated 23 December 2024 of the Ministry of Finance.
Decree No. 274/2025/NĐ-CP dated 16 October 2025 provides detailed regulations on certain provisions of the Law on Social Insurance regarding late payment, evasion of compulsory Social Insurance (SI) and Unemployment Insurance (UI), and complaints and denunciations related to Social Insurance
The Circular provides detailed instructions on accounting vouchers, accounting accounts, bookkeeping, preparation, and presentation of financial statements for enterprises. The determination of a company’s tax obligations to the State Budget shall comply with the provisions of tax law. This Circular applies to all enterprises across various sectors and economic components. Credit institutions and branches of foreign banks shall implement the accounting regime or relevant legal documents on accounting in accordance with the guidance of the State Bank of Vietnam.
Official Dispatch No. 9002/SNV-VLATLĐ dated November 13, 2025, issue by Ho Chi Minh City Department of Home Affairs regarding the submission of the labor utilization report before December 5, 2025
The Circular provides detailed instructions on accounting vouchers, accounting accounts, bookkeeping, preparation, and presentation of financial statements for enterprises. The determination of a company’s tax obligations to the State Budget shall comply with the provisions of tax law. This Circular applies to all enterprises across various sectors and economic components. Credit institutions and branches of foreign banks shall implement the accounting regime or relevant legal documents on accounting in accordance with the guidance of the State Bank of Vietnam.
Decree No. 293/2025/NĐ-CP dated November 10, 2025 of the Government regulating the Minimum Salary for Employees Working under Labor Contracts
The Circular provides detailed instructions on accounting vouchers, accounting accounts, bookkeeping, preparation, and presentation of financial statements for enterprises. The determination of a company’s tax obligations to the State Budget shall comply with the provisions of tax law. This Circular applies to all enterprises across various sectors and economic components. Credit institutions and branches of foreign banks shall implement the accounting regime or relevant legal documents on accounting in accordance with the guidance of the State Bank of Vietnam.
Circular No. 99/2025/TT-BTC of the Ministry of Finance dated October 27, 2025 – Guidance on Corporate Accounting Regime
The Circular provides detailed instructions on accounting vouchers, accounting accounts, bookkeeping, preparation, and presentation of financial statements for enterprises. The determination of a company’s tax obligations to the State Budget shall comply with the provisions of tax law. This Circular applies to all enterprises across various sectors and economic components. Credit institutions and branches of foreign banks shall implement the accounting regime or relevant legal documents on accounting in accordance with the guidance of the State Bank of Vietnam.
Resolution No. 110/2025/UBTVQH15 dated October 17, 2025 of the Standing Committee of the National Assembly on the adjustment of family circumstance-based deductions for personal income tax purposes
On October 17, 2025, the Standing Committee of the National Assembly approved a Resolution on the adjustment of the family circumstance-based deductions applicable to personal income tax (PIT). Accordingly, the new deduction levels are adjusted as follows:
Monthly newsletter in August 2025
VINA BOOKKEEPING would like to send readers the MONTHLY NEWSLETTER IN AUGUST 2025 (VIETNAMESE AND ENGLISH) Details of attachments are here
Official Letter No. 1198/CTL&BHXH-BHXH dated September 5, 2025 of the Department of Wages and Social Insurance regarding salaries as the basis for compulsory insurance contributions
2. With respect to other regimes and benefits specified separately in the labor contract in accordance with Clause 5, Article 3 of Circular No. 10/2020/TT-BLDTBXH dated November 12, 2020 of the Minister of Labor, Invalids and Social Affairs (now the Ministry of Home Affairs)¹, these are not considered as salary used as the basis for calculating compulsory social insurance contributions under clause 1 above.
Decree No. 219/2025/NĐ-CP dated August 7, 2025 of the Government on foreign workers working in Vietnam
With the aim of facilitating agencies, organizations, and enterprises in recruiting foreign workers with high professional qualifications and experience, thereby contributing to promoting investment cooperation as well as the development of science, technology, and innovation, on August 7, 2025, the Government issued Decree No. 219/2025/NĐ-CP (“Decree 219”) on foreign workers working in Vietnam.
