As Vietnam's economy continues to grow and its tax and accounting regulations are constantly being refined, staying up to date with professional developments has become increasingly important.
The PKF-TTG September 2025 Newsletter brings you the latest updates, expert insights, and practical analyses on the following topics:
- Key Highlights of the Guidance on the Implementation of the Global Minimum Tax Policy in Vietnam under Decree No. 236/2025/NĐ-CP (effective from October 15, 2025)
- Tax Incentives under the Corporate Income Tax Law 2025 (effective from October 1, 2025)
- Key Updates under Circular No. 32/2025/TT-BTC Replacing Circular No. 78, Effective from June 1, 2025
- Conditions for Input VAT Deduction in Cases of Delayed Payment under Contracts or Contract Appendices (pursuant to Official Letter No. 434/VLO-QLDN2 dated August 21, 2025 of the Vinh Long Provincial Tax Department)
- Personal Income Tax-Exempt Income under the Law on Science, Technology, and Innovation 2025 (effective from October 1, 2025)
- Trade Union Fees under Decision No. 61/QĐ-TLĐ dated July 29, 2025 of the Vietnam General Confederation of Labour, effective from July 1, 2025