
Full text of Decree No. 360/2025/ND-CP detailing the implementation of the Law on Special Consumption Tax
On December 31, 2025, the Government promulgated Decree No. 360/2025/ND-CP providing detailed guidance on the implementation of a number of

Summary of New Highlights of Law No. 109/2025/QH15 on Personal Income Tax
On December 10, 2025, the National Assembly promulgated Law No. 109/2025/QH15 – the Personal Income Tax Law. From January 1,

Summary of New Provisions under Decree No. 359/2025/NĐ-CP Amending Decree No. 181/2025/NĐ-CP Guiding the Law on Value-Added Tax
On 31 December 2025, the Government promulgated Decree No. 359/2025/NĐ-CP, amending and supplementing Decree No. 181/2025/NĐ-CP, which provides guidance on

New provisions on unemployment insurance contribution rates effective from January 01, 2026
On June 16, 2025, the National Assembly passed the Law on Employment 2025 (Law No. 74/2025/QH15). This Law introduces a

Decree No. 337/2025/NĐ-CP dated December 24, 2025 issued by the Government on the conclusion and performance of electronic labor contracts
Decree No. 337/2025/NĐ-CP dated December 24, 2025 issued by the Government on the conclusion and performance of electronic labor contracts

Official Letter No. 6307/CT-CS dated December 26, 2025, issued by the Tax Department regarding the collection of taxes applicable to the sale of collateral assets securing loans
Official Letter No. 6307/CT-CS dated December 26, 2025, issued by the Tax Department regarding the collection of taxes applicable to

Official Letter No. 6043/CT-CS dated December 17, 2025, issued by the Tax Department regarding the re-determination of the amount of personal income tax (PIT) already allocated to other provinces where the taxpayer has its head office after PIT finalization
Official Letter No. 6043/CT-CS dated December 17, 2025, issued by the Tax Department regarding the re-determination of the amount of

Progressive Personal Income Tax Rates Applicable from 2026
At the policy dialogue conference between the Ministry of Finance and taxpayers on tax and customs policies and administrative procedures