Newsletter
NEWSLETTER - SEPTEMBER 2025
by KMC Consulting Company Limited
KMC’s Newsletter September 2025 updated contents on accounting, tax, human resources, investment and business as follows:
| 1 | OL No. 4094/CT-CS dated 29 September 2025 issued by the Tax Department regarding PIT finalization from salaries and wages. |
| 2 | Decree No. 236/2025/NĐ-CP dated 29 August 2025 issued by the Government, detailed regulations for the implementation of certain provisions on Resolution No. 107/2023/QH15 dated 29 November 2023 by the National Assembly regarding the application of the supplementary CIT for anti-erosion of the global tax base. |
| 3 | OL No. 3601/CT-CS dated 5 September 2025 issued by the Tax Department regarding the determination of CIT incentives. |
| 4 | OL No. 3577/CT-CS dated 04 September 2025 issued by the Tax Department regarding input VAT during the trial operation and performance stage. |
| 5 | OL No. 1585/TCS3-QLDN1 dated 08 September 2025 issued by the Dong Nai Provincial Tax Department regarding VAT on exported goods and services. |
| 6 | OL No. 3611/CT-CS dated 05 September 2025 issued by the Tax Department regarding VAT. |
| 7 | OL No. 3654/CT-CS dated 9 September 2025 issued by the Tax Department regarding VAT. |
| 8 | OL No. 24885/CHQ-NVTHQ dated 17 September 2025 issued by the General Department of Customs regarding VAT on food products. |
| 9 | OL No. 3967/CT-CS dated 22 September 2025 issued by the Tax Department regarding VAT policy. |
| 10 | OL No. 782/CMA-QLDN2 dated 19 September 2025 issued by the Ca Mau Provincial Tax Department regarding VAT policy. |
| 11 | OL No. 25426/CHQ-NVTHQ dated 22 September 2025 issued by the General Department of Customs regarding VAT on exported goods returned by foreign parties. |
| 12 | OL No. 434/VLO-QLDN2 dated 21 August 2025 issued by the Vinh Long Provincial Tax Department regarding rules on late payment under contracts or appendices. |
| 13 | OL No. 3391/CT-CS dated 25 August 2025 issued by the the Tax Department regarding rules on non-agricultural land use tax. |
| 14 | Circular No. 1802/CTH-QLDN3 dated 03 September 2025 issued by the Can Tho Tax Department regarding commercial discount invoices. |
| 15 | OL No. 3924/CT-NVT dated 19 September 2025 issued by the Tax Department regarding the use of invoices on a per-transaction basis when the tax authority enforces suspension of invoice usage. |
| 16 | OL No. 3955/CT-CS dated 19 September 2025 issued by the Tax Department regarding electronic invoices. |
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_September 2025 (EN version)
