Newsletter

NEWSLETTER - JULY 2025

by KMC Consulting Company Limited

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

1OL No. 2113/CT-CS dated 28 June 2025 issued by the General Department of Taxation regarding electronic documents
2OL No. 915/BNI-QLDN1 dated 22 July 2025 issued by the Bac Ninh Tax Department regarding PIT on mid-shift meal allowances
3OL No. 2324/CT-CS dated 8 July 2025 issued by the Tax Department regarding requests for tax exemption or reduction for foreign transport enterprises under Double Taxation Avoidance Agreements (DTAAs)
4OL No. 2541/CT-CS dated 18 July 2025 issued by the Tax Department regarding CIT policy
5Circular No. 69/2025/TT-BTC dated 1 July 2025 issued by the Ministry of Finance provides detailed regulations on several provisions of the Law on VAT and guides the implementation of Decree No. 181/2025/ND-CP
6OL No. 2286/CT-NVT dated 4 July 2025 issued by the Taxation Department regarding tax-related
7OL No. 13945/CHQ-NVTHQ dated 14 July 2025 issued by the Customs Department regarding VAT on imported goods
8OL No. 2616/CT-NVT dated 23 July 2025 issued by the Tax Department regarding payment to the State Budget for the difference arising from the VAT reduction policy on ferry tickets
9OL 2628/CT-CS dated 23 July 2025 issued by the Tax Department regarding VAT policy
10OL No. 2750/CT-CS dated 29 July 2025 issued by the Tax Department regarding VAT rates
11OL No. 2751/CT-CS dated 29 July 2025 issued by the Tax Department regarding VAT policy
12OL No. 2200/CT-CS dated 2 July 2025 issued by the Tax Department regarding tax policy
13Decree No. 199/2025/NĐ-CP dated 8 July 2025 granted by the Government amends and supplements Decree No. 26/2023/NĐ-CP on the Export Tariff, Preferential Import Tariff, List of Goods and Levels of Specific Duties, Compound Duties, and Import Duties Out-Tariff Quotas. The Decree takes effect from the date of signing and promulgation.
14The APA mechanism in Vietnam is being positively enhanced. The tax authorities demonstrate a clear commitment to improving the efficiency of implementing and processing related procedures. The developments create favourable conditions for enterprises seeking to engage in APAs, ensuring enhanced certainty in transfer pricing policies and optimising tax costs
15OL No. 12252/CHQ dated 3 July 2025 issued by the General Department of Customs regarding Guidelines on Customs procedures in case of changing address due to the reorganization of administrative units at the provincial and communal levels
16OL No. 74/2025/TT-BTC dated 4 July 2025 issued by the Ministry of Finance regulates the retention period of dossiers and documents in the finance sector
17OL No. 2309/CT-CS dated 7 July 2025 issued by the Tax Department regarding the land rental payment policy
18OL No. 2571/CT-CS dated 21 July 2025 issued by the Tax Department regarding the registration fee policy
19OL No. 2028/CT-CS dated 25 June 2025 issued by the Tax Department regarding invoices
20OL No. 12522/CCTKV.XVI-QLDN1 dated 30 June 2025 issued by the Region XVI Sub-Department of Taxation guides on issuing invoices accompanied by a detailed list

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_July  2025 (EN version)