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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 CIT period of 2025. The CIT Law 2025 is developed and promulgated to institutionalize the policies and orientations of the Party and the State on reforming the tax policy system; overcome shortcomings and challenges in the implementation of CIT regulations in the past; ensure consistency and uniformity among domestic legal regulations and in line with the global trend of CIT reform, as well as inherit current CIT regulations that have been proven in practice to have a positive impact on the socio-economic situation.

Circular 19/2025/TT-BTC is enacted by MOF on May 5, 2025 providing regulations on the registration of public companies, cancellation of public company status, and audited report on contributed charter capital. The Circular aims to improve the legal framework governing the registration and cancellation of public company status in the context of recent amendments and supplements to the Law on Securities.