On June 30, 2025, the Ministry of Finance issued Circular 65/2025/TT-BTC, amending Circular 265/2016/TT-BTC, which regulates the collection rates, collection, payment, management, and use of fees for granting radio frequency licenses and radio frequency usage fees (amended in Circular…
In recent years, the real estate business sector has developed strongly, with numerous companies established across the country. However, this type of business also faces many challenges during its operation and development, especially for small and medium-sized enterprises. Difficulties…
Limited Liability Companies (LLCs) are a popular business entity choice in Vietnam due to their flexibility, ease of management, and limited liability for assets. However, immediately after completing the establishment procedures, businesses must begin fulfilling their tax obligations as…
On November 26, 2024, the Vietnamese National Assembly passed the Law on Value Added Tax 2024 (replacing the Law on Value Added Tax 2008). This law will take effect from July 1, 2025. Accordingly, many important regulations on VAT…
In the context of significant socio-economic fluctuations, with increasing changes in people’s income and cost of living, adjusting personal income tax policies has become necessary to ensure fairness and alignment with practical realities. Recently, the Ministry of Finance proposed…
Below, Viet An Law will update notable provisions of Decree 70/2025/ND-CP on tax deduction voucher timing in Vietnam.
When converting from a household business to an enterprise, the newly established business will receive numerous incentives, such as those related to business registration, license fees, and corporate income tax. This aims to encourage household businesses to convert into…
Special Consumption Tax (SCT) on soft drinks and air conditioners (AC) is an important economic tool used by countries to regulate consumption behavior and generate revenue for the state budget. In Vietnam, the amended Law on Special Consumption Tax…
Decree No. 117/2025/ND-CP, which takes effect on July 1, 2025, introduces several changes to the tax declaration and payment procedures for sellers on e-commerce platforms. Pursuant to the new regulations, taxes related to online sales activities will be directly…
Effective July 1, 2025, the Law on Value Added Tax (VAT) 2024 officially comes into force, replacing the VAT Law 2008. One of the significant changes is the mandatory bank transfer for VAT input tax credit. In the article…
