

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...


GUIDELINES OF TAX AUTHORITIES AND MINISTRY OF FINANCE ON APPLYING VAT RATES FOR SERVICES PROVIDED TO ORGANIZATIONS IN NON-TARIFF ZONES ACCORDING TO LAW ON VALUE ADDED TAX 2024 NO. 48/2024/QH15
On 26 November 2024, the National Assembly promulgated Law on Value Added Tax (“VAT”) No. 48/2024/QH15, which stipulates that exported...


New July Summary - RSM Vietnam
LAW NO. 48/2024/QH15 ON VALUE-ADDED TAX 2024 On 26 November 2024, The National Assembly of Vietnam issued Law No. 48/2024/QH15 (“Law on...


All 11 methods of non-cash payment under the latest Decree No. 181/2025/ND-CP on Value-Added Tax (VAT)
On 01 July 2025, the Government issued Decree No. 181/2025/ND-CP detailing the implementation of certain articles of the Law on...


DECREE NO. 158/2025/ND-CP DETAILING AND GUIDING THE IMPLEMENTATION OF CERTAIN ARTICLES OF THE SOCIAL INSURANCE LAW REGARDING COMPULSORY SOCIAL INSURANCE
From 01 July 2025, the Social Insurance Law 2024 (No. 41/2024/QH15) officially takes effect, replacing the Social Insurance Law 2014....


SOCIAL INSURANCE LAW 2024 REPLACES SOCIAL INSURANCE LAW 2014SHALL TAKE EFFECT FROM 01 JULY 2025.
The 2024 Social Insurance Law, which officially takes effect from 01 July 2025, introduces substantial reforms to Vietnam’s social...


News Summary - May/2025 | RSM Vietnam
RESOLUTION NO. 198/2025/QH15 ON SOME SPECIAL MECHANISMS AND POLICIES FOR PRIVATE ECONOMIC DEVELOPMENT On May 17, 2025, the National...








