NEWS

NEWSLETTER - MARCH 2025

by KMC Consulting Company Limited

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

1OL No.1430/CTDAN-TTHT dated 24 February 2025 issued by the Tax Department of Da Nang City guidance on PIT finalization for dispatched workers
2OL No. 833/CTBDI-TTHT dated 6 March 2025 of Binh Dinh Provincial Tax Department guides on determining taxable income for Collaborator Service contracts and allowances
3OL No. 1431/CTDAN-TTHT dated 24 February 2025 issued by the Da Nang Tax Department regarding deductible expenses for payments of unused annual leaves
4OL No. 994/TCT-CS dated 28 February 2025 issued by the General Department of Taxation regarding input VAT deduction and refund inclusive in deductible expenses when determining CIT taxable income
5OL No. 1519/CTHDU-TTHT dated 26 February 2025 issued by the Hai Duong Tax Department regarding deductible expenses when determining CIT
6OL No. 3204/CTBDU-TTHT dated 11 March 2025 issued by the Binh Duong Tax Department regarding business trip expenses.
7OL No. 995/TCT-CS dated 28 February 2025 issued by the General Department of Taxation regarding determining CIT incentives for enterprises benefiting by locations
8OL No. 140/CT-CS 2025 dated 14 March 2025 issyed by the Tax Department providing guidelines on CIT for land rental expenses paid in a lump sum
9OL No. 1434/CTDAN-TTHT dated 24 February 2025 issued by Da Nang Tax Department regarding the determination of the deductible land price when calculating VAT for real estate transfer activities
10OL No. 3144/CTBDU-TTHT dated 10 March 2025 issued by the Binh Duong Tax Department regarding VAT policy
11OL No. 117/CT-CS dated 12 March  2025 issued by the Tax Department regarding VAT policy
12OL No. 267/CT-CS dated 24 March 2025 issued by the Tax Department regarding VAT policy
13OL No. 2655/CTBDU-TTHT dated 26 February 2025 issued by the Binh Duong Tax Department regarding FCT policy
14Decree No. 49/2025/ND-CP dated 28 February 2025 granted by the Government regulates specific debt thresholds and debt periods for cases of temporary suspending departure
15Resolution No. 44/NQ-CP dated 5 April 2024 granted by the Government guidance on visa exemption for citizens of 12 countries
16OL No. 93/CT-TCCB dated 10 March 2025 issued by the Tax Department regarding the work of staff organization at the Tax Sub-Departments after restructuring the organizational structure. The letter guides on arranging deputy positions, ensuring stability, success and balancing the numbers of leader
17OL No. 2721/CTBDU-TTHT dated 27 February 2025 issued by the Tax Department of Binh Duong Province regarding VAT invoices for on-spot exported goods
18Decree No. 70/2025/ND-CP granted by the Government amending and supplementing several provisions of Decree No. 123/2020/ND-CP on invoices and documents

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_March 2025 (EN version)

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