Newsletter

NEWSLETTER - OCTOBER 2025

by KMC Consulting Company Limited

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

 

1OL No. 4221/CT-CS dated 3 October 2025 issued by the Tax Department regarding PIT policies for foreign individuals returning to their home country.
2OL No. 1806/DAN-QLDN2 dated 10 October 2025 issued by the Da Nang Tax Department regarding guidance on PIT declaration for bonuses granted to employees of real estate brokerage floors.
3The Standing Committee of the National Assembly has approved a resolution to adjust the family circumstance-based deductions under the PIT regime, which will officially take effect from the 2026 tax year.
4OL No. 4613/CT-CS dated 22 October 2025 issued by the Tax Department regarding tax policies applicable to income from asset leasing.
5OL No. 4093/CT-CS dated 29 September 2025 issued by the Tax Department regarding the principles for using enterprises’ Science and Technology Development Fund.
6OL No. 4554/CT-CS dated 21 October 2025 issued by the Tax Department regarding the application of the Double Taxation Agreement (DTA) between Vietnam and France on loan interest income.
7OL No. 2909/CTH-QLDN1 dated 29 September 2025 issued by the Can Tho City Tax Department regarding cases where VAT refund is denied to purchasers due to the seller’s outstanding tax liabilities during the refund period.
8OL No. 8432/TCS3-QLDN2 dated 3 October 2025 issued by Tax Sub-Department No. 3 of Dong Nai Province regarding VAT reduction under Decree No. 174/2025/NĐ-CP.
9OL No. 4280/CT-CS dated 7 October 2025 issued by the Tax Department regarding VAT policies.
10OL No. 4415/CT-CS dated 14 October 2025 issued by the Tax Department regarding VAT policy
11OL No. 4850/DON-QLDN1 dated 15 October 2025 issued by the Tax Department of Dong Nai Province regarding non-cash payments.
12OL No. 4500/CT-CS dated 17 October 2025 issued by the Tax Department regarding VAT policies
13OL No. 4512/CT-CS dated 20 October 2025 issued by the Tax Department regarding VAT policies.
14OL No. 4696/CT-CS dated 27 October 2025 issued by the Tax Department regarding tax policies applicable to collection and payment on behalf of state agencies.
15Decree No. 260/2025/NĐ-CP dated 10 October 2025 issued by the Government regarding the amendment of export duty rates for certain commodities in Decree No. 26/2023/NĐ-CP.
16Notification No. 7980/TB-TPHCM dated 17 September 2025 issued by Ho Chi Minh City Tax Department regarding the extension of tax payment deadlines in 2025.
17Decision No. 3563/QD-BTC dated 21 October 2025 issued by the Ministry of Finance, on the publication of new administrative procedures in the field of tax administration for multinational enterprises (MNEs) and constituent entities operating in Vietnam within the scope of the Ministry of Finance.
18OL No. 4169/CT-CS dated 2 October 2025 issued by the Tax Department regarding the time of invoice issuance.
19OL No. 4448/CT-CS dated 15 October 2025 issued by the Tax Department regarding invoices.
20OL No. 4457/CT-CS dated 16 October 2025 issued by the Tax Department regarding invoices.
21OL No. 4707/CT-CS dated 27 October 2025 issued by the Tax Department regarding the adjustment of VAT invoices after goods have been customs cleared.

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_October 2025 (EN version)