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CORPORATE INCOME TAX (“CIT”) LAW 2025
On 14 June 2025, the National Assembly passed the CIT Law 2025 (Law No. 67/2025/QH15), replacing the CIT Law 2008, effective from 01 October 2025. The CIT Law 2025 stipulates some notable new points as follows: 1. Expansion of taxpayers and taxable income Point d, Clause 2, Article 2 and Clause 3, Article 3 stipulate that enterprises engaging in e-commerce and digital platform-based business activities are also subject to tax on income generated in Vietnam, regardless
FINANCIAL STATEMENT AUDIT – WHAT BUSINESSES NEED TO KNOW
Starting from the 2025 financial year, under the revised Law on Independent Audit and Decree 90/2025/NĐ-CP, the scope of entities required to conduct financial statement audits has been significantly expanded. In addition to the traditional entities such as FDI enterprises, credit institutions, public companies, securities issuers, securities trading organizations, and units utilizing state budget funds, the new regulation now includes large-scale enterprises as part of the m
August 2025 News Summary
DECREE NO. 236/2025/ND-CP OF THE GOVERNMENT ELABORATING SOME ARTICLES OF THE NATIONAL ASSEMBLY’S RESOLUTION NO. 107/2023/QH15 DATED 29...
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