NEWS

NEWSLETTER - MAY 2025

by KMC Consulting Company Limited

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

1OL No. 5141/CCTKV. XVI-QLDN2 dated 05 May 2025 issued by the XVI Tax Sub-Department on PIT policies
2OL No. 5142/CCTKV.XVI-QLDN2 dated 5 May 2025 promulgated by the XVI Tax Sub-Department on tax policies for business trip allowances
3OL No. 1105/CT-CS dated 09 May 2025 issued by the Department of Taxation on tax policies for brokerage commission expenses
4OL No. 7813/CCTKV.XVI-QLDN2 dated 16 May 2025 from the XVI Tax Sub-Department regarding PIT policy for health insurance and life insurance premiums
5OL No. 817/CCTKV.XV-QLDN5 dated 13 May 2025 issued by the XV Tax Sub-Department regarding the PIT policy
6OL No. 1073/CT-CS dated 7 May 2025 of the Department of Taxation guiding the collection of CIT on free samples
7OL No. 1105/CT-CS dated 09 May 2025 issued by the Department of Taxation on tax policies for brokerage commission expenses
8OL No. 1408/CT-CS dated 26 May 2025 issued by the XV Tax Sub-Department regarding CIT policy related to expenses for brokerage, advertising, marketing, and project management incurred after the successful sale of a resort villa guidance
9OL No. 1430/CT-CS 2025 dated 28 May 2025, issued by the Tax Department regarding preferential corporate income tax (CIT) policies for the Company’s training activities, the guidance
10OL No. 733/CCTKVII-QLDN1 dated 6 May 2025 issued by the XVII Tax Sub-Department guidance on the determination of VAT rates for the collection of water bills and sanitation waste fees
11OL No. 1089/CT-CS dated 8 May 2025 of the Department of Taxation guiding the VAT policy
12OL No. 1160/CT-CS dated 13 May 2025 issued by the Tax Department regarding tax policy
13OL No. 1928/CCTKV15-QLDN3-DON dated 5 May 2025 issued by the Regional Tax Sub-Department XV regarding tax policy
14OL No. 2521/CCTKV15-QLDN3-DON dated 20 May 2025 issued by the XV Tax Sub-Department regarding VAT refund
15OL No. 2223/CCTKV18-QLDN2 dated 23 May 2025 issued by the XVI Tax Sub-Department regarding tax policy
16According to Notification No. 08/TB-TMĐT dated 16 May 2025 issued by the E-Commerce Tax Sub-Department regarding the change of the directly managing tax authority for foreign suppliers
17OL No. 7902/CCTKV.XVI-QLDN2 dated 19 May 2025 issued by the XVI Tax Sub-Department regarding the conversion of financial statements from USD to VND
18OL No. 2921/ĐTTNG-QLDN 2025 issued by the Tax Department of Thai Nguyen City under the Tax Sub-Department of Region VII, provides guidance on the issuance of electronic invoices (e-invoices) by 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_May  2025 (EN version)