On 31 May 2025, the Ministry of Finance issued Circular 32/2025/TT-BTC, providing detailed guidance on e-invoice usage and management in accordance with the provision of Decree 70/2025/ND-CP.

• 09 July 2025

To continue stimulating economic activity, Vietnam Government has issued Decree 174/2025/ND-CP, extending the 2% VAT reduction effective from 01 July 2025 through 31 December 2026. Decree 174 expands the range of goods and services eligible for the reduction, aiming to further boost consumer demand.

• 07 July 2025

On 01 July 2025, the Government issued Decree 181/2025/ND-CP, and the Ministry of Finance released Circular 69/2025/TT-BTC, both of which introduce crucial updates to the Law on Value Added Tax. These new guidelines, effective immediately, clarify and supplement various provisions under the Law on VAT, including the application of the 0% VAT rate, non-cash payment requirements, and conditions for VAT credit and refunds.

• 05 July 2025

1 MINISTRY OF FINANCE ------- SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness --------------- No: 32/2025/TT-BTC Ha Noi, 31 May 2025 CIRCULAR ON GUIDING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON TAX ADMINISTRATION DATED 13 JUNE 2019, GOVERNMENT DECREE NO. 123/2020/ND-CP DATED 19 OCTOBER 2020 REGULATING INVOICES AND DOCUMENTS, DECREE NO. 70/2025/ND-CP DATED 20 MARCH 2025 AMENDING AND SUPP

• 31 May 2025

According to Decree No.69/2024/ND-CP dated June 25th, 2024 issued by the Government on electronic identification  and authentication, Apolat Legal hereby respectfully informs our Clients of the procedures for foreigners to register for electronic identification (“e-ID”) accounts at the Immigration Office of Ho Chi Minh City as follows: I. Procedure for e-ID account registration for foreigners Currently, the e-ID account registration for foreigners is now being implemented at t

• 02 July 2025

Foreigners granted an e-visa may enter Vietnam for legally permitted purposes, with a maximum visa validity of 90 days. This article analyzes the legal regulations and practical cases related to foreigners using an e-visa to enter Vietnam for working purposes.

• 02 July 2025

The Government of Vietnam issued Decree No. 117/2025/ND-CP on June 9, 2025, stipulating tax administration for business activities of households and individuals on e-commerce platforms and digital platforms. Decree 117 will take effect from July 1, 2025, and includes the key points described in this article.

• 02 July 2025

On June 14th, 2025, at its 9th Session, 15th Legislature, the Vietnamese National Assembly passed the Law on Digital Technology Industry. This marks Vietnam’s first specialized law enacted to promote the development of digital technology industries, including semiconductors, artificial intelligence (AI), and digital assets.

• 02 July 2025

On 11 June 2025, the Government issued Decree No. 122/2025/ND-CP on the delegation and decentralisation of authority in the field of tax administration. The Decree introduces notable revisions related to the handling and approval of bilateral and multilateral Advance Pricing Agreements (APAs), and will take effect from 1 July.

• 01 July 2025

The National Assembly of Vietnam recently passed the amended Law on Corporate Income Tax on 14 June 2025, which is set to take effect on 1 October 2025. The law introduces a significant change in the taxation of capital gains. Accordingly, foreign corporate investors deriving income from capital transfers in Vietnam—whether directly or indirectly—will be subject to a deemed CIT rate applied to gross sales proceeds.

• 29 June 2025