On June 14, 2025, the National Assembly passed the Law on Corporate Income Tax 67/2025/QH15 (CIT Law 2025), effective from October 1, 2025 and applicable from the corporate income tax period of 2025. The CIT Law 2025 is developed and promulgated to overcome shortcomings and challenges in the implementation of CIT regulations in the past, ensure consistency and uniformity between domestic legal regulations, and in line with the CIT reform trend in the world, etc.
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Beneficial owner – Important notes for enterprises from July 1, 2025
According to the revised Law on Enterprises 2025, effective from July 1, 2025, most enterprises, including limited liability companies, joint-stock companies, partnerships, etc., will be required to identify, declare, and notify information about their beneficial owners to the business registration authority. The presentation slide provides a clear and accessible overview of:
Read moreLegal study on International experiences to improve the efficiency of environment-related tort damage dispute resolution
This Study is to enhance the efficiency of environmental-related tort damage dispute resolution in Viet Nam by learning from international law and other countries’ experience, thereby enhancing the sustainability of environmental justice efforts within the country.
Read moreSignificant aspects of the policy on reduction of land lease fee reduction for 2024
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.
Read moreSome 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.
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