

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









