NEWS

NEWSLETTER - APRIL 2025

by KMC Consulting Company Limited

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

1OL No. 794/CCTKV.XVI/QLDN2 dated 31 March 2025 issued by the Regional Tax Department XVI regarding PIT finalization
2OL No. 894/CCTKV.XVI-QLDN2 dated 3 April 2025 issued by the Regional Tax Sub-Department XVI regarding deploying the provision of information on personal income tax paid on behalf of individuals
3OL No. 1180/CCTKV.XVI-QLDN2 dated 8 April 2025 issued by the Regional Tax Sub-Department XVI regarding PIT policy for expenses after the termination of the labor contract
4OL No. 528/CT-CS dated 10 April 2025 issued by the Tax Department regarding determining PIT for individuals signed contracts to manage insurance agencies
5OL No. 532/CT-CS dated 10 April 2025 issued by the Tax Department regarding PIT policies
6OL No. 1741/CCTKV.XVI-QLDN2 dated 10 April 2025 issued by the Regional Tax Sub-Department XVI regarding the PIT policy on severance allowance
7OL No. 632/CT-CS dated 16 April 2025 issued by the Regional Tax Sub-Department I regarding the PIT policies
8OL No. 195/CCTKV13-QLDN3 dated 25 March 2025 issued by the Regional Tax Sub-Department XIII regarding the determination of related-party relationships and deductible interest expenses
9OL No. 393/CT-CS dated 1 April 2025 issued by the Tax Department regarding CIT policy
10OL No. 1009/CCTKV.XVI-QLDN1 dated 4 April 2025, issued by the Regional Tax Sub-Department XVI regarding determining CIT period for newly established companies
11OL No. 514/CT-CS dated 9 April 2025 issued by the Tax Department regarding CIT policies
12OL No. 634/CT-CS dated 14 April 2025 issued by the Tax Department regarding investment incentives
13OL No. 306/CCTKV.XVI-QLDN4-TNI dated 21 April 2025 issued by the Regional Tax Department XVI regarding VAT refund for investment projects and CIT incentives
14OL No. 852/CT-CS dated 25 April 2025 issued by the Tax Department regarding CIT policy on securing assets for judgment enforcement
15OL No. 927/CT-CS dated 28 April 2025 issued by the Tax Department regarding CIT policy
16OL No. 353/CT-CS dated 28 March 2025 issued by the Tax Department regarding VAT policy
17OL No. 881/CCTKV.XVI-QLDN2 dated 2 April 2025 issued by the Regional Tax Sub-Department XVI regarding VAT policy for export services of EPEs as
18OL No. 883/CCTKV XVI-QLDN2 dated 2 April 2025 issued by the Regional Tax Department XVI regarding trade discounts and VAT calculation
19OL No. 119/CCTKV17-QLDN1 dated 26 March 2025 issued by the Regional Tax Sub-Department XVII regarding VAT rates
20OL No. 197/CCTKV17-QLDN1 dated 2 April 2025 issued by the Regional Tax Department XVII regarding VAT reduction policy
21OL No. 529/CT-CS dated 10 April 2025 issued by the Tax Department regarding VAT policy
22OL No. 531/CT-CS dated 10 April 2025 issued by the Tax Department regarding VAT policy
23OL No. 1731/CCTKV.XVI-QLDN2 dated 10 April 2025 issued by the Regional Tax Sub-Department XVI regarding the supplement declaration of VAT and expenses accounting for invalid invoices
24OL No. 1740/CCTKV.XVI-QLDN2 dated 10 April 2025 issued by the Regional Tax Sub-Department XVI regarding VAT policy
25OL No. 831/CT-NVT dated 24 April 2025 issued by the Tax Department regarding VAT declaration
26OL No. 910/CT-CS dated 28 April 2025 issued by the Tax Department regarding applying the Vietnam – Germany Tax Agreement to the Connect Fund
27OL No. 885/CCTKV.XVI-QLDN2 dated 2 April 2025 issued by the Region Tax Department XVI regarding the handling of overpaid taxes, late payment penalties, and excess payment
28Decree No. 81/2025/NĐ-CP dated 2 April 2025 issued by the Government on the extension of the deadline for payment of Special Consumption Tax (SCT) on domestically manufactured or assembled automobiles
29Decree No. 82/2025/NĐ-CP dated 2 April 2025 issued by the Government on the extension of deadlines for payment of VAT, CIT, PIT, and land rent in 2025 
30OL No. 925/CCTKV. XVI-QLDN2 dated 4 April 2025 issued by the Regional Tax Sub-Department XVI on the extension of auditing report submission
31OL No. 84/CCTKV.XVII-QLDN1 dated 24 March 2025 issued by the Regional Tax Sub-Department XVII regarding electronic documents
32OL 512/CT-CS dated 9 April 2025 issued by the Tax Department regarding tax policy on capital transfer associated with real estate
33Decree No. 90/2025/NĐ-CP dated 14 April 2025 issued by the Government regarding the Decree amending and supplementing several articles of Decree No. 17/2012/NĐ-CP dated 13 March 2012 of the Government detailing and guiding the implementation of certain provisions of the Law on Independent Auditing
34OL No. 593/CT-CS dated 14 April 2025 issued by the Tax Department regarding land rental policies
35OL 726/CT-CS dated 21 April 2025 issued by the Tax Department regarding tax policy on activities of transferring assets to deduct debt
36OL No. 2991/CTBDU-TTHT dated 4 March 2025 issued by the Binh Duong Provincial Tax Department regarding the issuance of invoices for insurance fee reductions
37OL No. 214/CT-CS dated 20 March 2025 issued by the Tax Department regarding the case of illegal invoices
38OL No.326/CT-CS dated 27 March 2025 issued by the Tax Department regarding the invoice issuance for liquidating assets to domestic by EPEs
39OL No.157/CCTKV17-QLDN1 dated 28 March 2025 issued by the Regional Tax Sub-Department XVII regarding the issuance of VAT invoices to individual buyers
40OL No. 451/CCTKV17-QLDN1 dated 18 April 2025 issued by the Region Tax Sub-Department XVII guidance on the invoice issuance of warehouse lease service

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_April  2025 (EN version)

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