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.
Official Letter No. 2677/SNV-VLATLD dated August 18, 2025 of the Department of Home Affairs of Ho Chi Minh City regarding the regulation on organizing overtime work from over 200 hours to 300 hours per year
On August 18, 2025, the Ho Chi Minh City Department of Home Affairs issued Official Letter No. 2677/SNV-VLATLD to provide information and guidance on organizing overtime work from over 200 hours to 300 hours per year, specifically as follows:
Official Letter No. 805/TNI-QLDN1 dated August 19, 2025 of Tay Ninh Tax Department regarding PIT on mid-shift meal allowances for employees
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:
Official Letter No. 1099/CVL-QLLĐ dated October 17, 2024 of the Employment Department on guidance for issuance of work permits for foreign workers
The Employment Department based its guidance on the provisions under Points a and b, Clause 1, Article 2 of Decree No. 152/2020/NĐ-CP dated December 30, 2020 of the Government, which regulates foreign workers working in Vietnam and the recruitment and management of Vietnamese workers working for foreign organizations and individuals in Vietnam:
Official Letter No. 3138/CT-CS dated August 13, 2025 of the Tax Department on CIT and VAT treatment for imposed import duty
In cases where the tax authority directly determines the imposed import duty, if all conditions under Article 9 of the Law on Corporate Income Tax No. 14/2008/QH12 dated June 3, 2008 of the National Assembly (as amended and supplemented under Law No. 32/2013/QH13 and Law No. 71/2014/QH13) are met, the business establishment may include such amounts in deductible expenses when calculating corporate income tax.
Monthly newsletter in July 2025
VINA BOOKKEEPING would like to send readers the MONTHLY NEWSLETTER IN JULY 2025 (VIETNAMESE AND ENGLISH) Details of attachments are here
Official Letter No. 2121/CT-CS dated July 30, 2025 of the Tax Department regarding registration of dependents when changing workplace
The taxpayer is only required to register and submit proof documents for each dependent once during the entire period they are eligible for family circumstance-based deductions. However, when changing workplace, since income-paying organizations do not have an information-sharing connection, the new employer will have no basis to apply the dependent deduction for the taxpayer. Therefore, the taxpayer must re-register their dependents to be eligible for the deduction immediately in the tax declaration period within the year at the new workplace.
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:
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:
Draft Resolution dated July 17, 2025 of the Standing Committee of the National Assembly regarding the adjustment of family circumstance deductions under PIT
The current family circumstance deductions under PIT are as follows:
