On April 11, 2025, the Government promulgated Decree 87/2025/ND-CP stipulating the reduction of land lease fee for 2024. Decree 87 was formulated with the objective of supporting enterprises and individuals in responding to impending difficulties and challenges amidst economic uncertainties and risks, while concurrently providing assistance to localities affected by Yagi Typhoon in 2024.
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Some amendments in the use of invoices and records for businesses
On March 20, 2025, the Government issued Decree 70/2025/ND-CP amending and supplementing a number of articles of Decree 123/2020/ND-CP regulating invoices and records. The Decree was developed and issued to address businesses’ difficulties, ensure transparency, and facilitate taxpayers and organizations in using electronic invoices and records. Decree 70 takes effect from June 1, 2025.
Read moreSome issues to be noted by enterprises from the draft Decree guiding compulsory social insurance
After consulting ministries, sectors and localities and appraisal opinions of the Ministry of Justice, the Ministry of Labor, Invalids and Social Affairs (now merged into the Ministry of Home Affairs) has submitted to the Government a draft Decree detailing and guiding the implementation of a number of articles of the Law on Social Insurance on compulsory social insurance, with some outstanding contents of the Draft Decree that enterprises need to pay attention to.
Read moreCases of exit suspension for legal representatives of enterprises due to tax arrears
The Law on Tax Administration 2019, as amended and supplemented in 2024, has supplemented the provisions regarding exit suspension for certain groups of subjects (including individuals being legal representatives of enterprises) who have yet to complete their tax payment obligations with the tax arrears and the overdue period threshold as prescribed by the Government. Accordingly, on February 28, 2025, the Government promulgated Decree No. 49/2025/ND-CP on the thresholds for application of exit suspension with some notable points that enterprises should be noted.
Read moreWhat is to be heeded when enterprises use public digital signatures?
The Law on E-Transactions 2023 has created a new legal framework for e-signatures, including public digital signatures which are now widely used by enterprises in conducting procedures relative to tax, customs, and social insurance and in signing e-contracts. Guiding public digital signatures, Decree 23/2025/ND-CP regulating e-signatures and trust services will take effect from April 10, 2025.
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