Newsletter

NEWSLETTER - AUGUST 2025

by KMC Consulting Company Limited

KMC’s Newsletter August 2025 updated contents on accounting, tax, human resources, investment and business as follows:

1OL No. 2819/CT-CS dated 30 July 2025 regarding difficulties in applying corporate income tax (CIT) incentives.
2OL No. 3165/CT-CS dated 14 August 2025 issued by the Tax Department regarding CIT.
3OL No. 3332/CT-CS dated 21 August 2025 of the Tax Department regarding tax declaration for activities of transferring leased land use rights
4OL No. 3363/CT-CS dated 22 August 2025 of the Tax Department regarding CIT policy.
5OL No. 2781/CT-CS dated 30 July 2025 regarding VAT policy.
6OL No. 3332/CT-CS dated 21 August 2025 of the Tax Department regarding tax declaration for activities of transfer of leased land use rights.
7OL No. 988/HQKV18-NV dated 29 July 2025 issued by the Regional XVIII Sub-Department of Customs regarding procedures for electronic transactions in the field of taxation on exported, imported, and transited goods, as well as for vehicles entering, exiting, and transiting the country.
8OL No. 2821/CT-CS dated 29 July 2025 regarding the registration of dependents when changing companies.
9OL No. 2915/CT-CS dated 4 August 2025 regarding the recommendation on temporarily exiting suspension measures for foreign individuals.
10OL No. 3138/CT-CS dated 13 August 2025 from the Tax Department regarding tax policy.
11OL No. 3153/CT-NVT 2025 dated 13 August 2025 of the Tax Department regarding tax administration .
12OL No. 3145/CT-CS dated 13 August 2025 of the Tax Department issued regarding tax policy.
13OL No. 3422/CT-CS dated 26 August 2025 of the Tax Department regarding financial obligations upon extension of land use term.
14Decree No. 228/2025/NĐ-CP dated 18 August 2025 of the Government on administrative sanctions in the field of independent auditing contains notable provisions.
15OL No. 3012/CT-CS dated 7 August 2025, issued by the Tax Department regarding the issuance of invoices on a case-by-case basis.
16OL No. 4405/TCS3-QLDN2 dated 26 August 2025 of Dong Nai Province – Tax Sub-Department No. 3 regarding the timing of invoice issuance for the road freight transportation business.
17OL No. 2807/DON-QLDN1 dated 28 August 2025 of Dong Nai Provincial Tax Department regarding guidance on the timing of issuing PIT withholding certificates under Decree No. 70/2025/NĐ-CP.

KMC’s Newsletter aims to update and summarize the general provisions related to Taxation, Accounting, Investment and Labor in Vietnam. You should seek professional advice before making a decision

Download the text:  KMC_Newsletter_August  2025 (EN version)