PROFESSIONAL NEWSLETTER OCTOBER 2025

SUMMARY OF LEGAL DOCUMENTS
PROFESSIONAL NEWSLETTER OCTOBER 2025

INTRODUCTORY SECTION:

The October 2025 update covers new policies on accounting – auditing, taxation, investment, and customs, highlighting Circular 99/2025/TT-BTC providing guidance on the enterprise accounting regime, Decision 3389/QĐ-BTC on the reform of the tax management model for business households, and adjustments to tax rates, exemptions, reductions, and VAT deductions for enterprises, households, and individual businesses.

SUMMARY:

PART I: LEGAL POLICIES ON ACCOUNTING & AUDITING

1. Circular No. 99/2025/TT-BTC issued by the Ministry of Finance providing guidance on the corporate accounting regime.
2. Draft Circular on the Issuance of 31 Vietnamese Standards on Auditing, announced by the Ministry of Finance

PART II: TAX LAW POLICIES

1. Decree No. 260/2025/NĐ-CP of the Government amending the export tax rates for certain items under groups 71.13, 71.14, and 71.15 in the Export Tariff issued together with Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government on the Export Tariff, Preferential Import Tariff, List of Goods, and Absolute, Mixed, and Out-of-Quota Import Duties.
2. Circular No. 94/2025/TT-BTC of the Ministry of Finance amending and supplementing a number of articles of Circular No. 80/2021/TT-BTC dated September 29, 2021 guiding the implementation of certain provisions of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing several provisions of the Law on Tax Administration; and concurrently amending and supplementing several templates of Circular No. 40/2021/TT-BTC dated June 1, 2021 guiding value-added tax, personal income tax, and tax administration for business households and individuals.
3. Decision No. 3389/QĐ-BTC of the Ministry of Finance approving the Scheme on “Reforming the Tax Administration Model and Method for Business Households upon the Abolishment of the Lump-sum Tax Regime,”.
4. Official Letter No. 4221/CT-CS of the Tax Department on Corporate Income Tax and Personal Income Tax policies.
5. Official Letter No. 4328/CT-CS of the Tax Department on guidance for support measures for organizations, individuals, and enterprises affected by Typhoons No. 10 and No. 11 and post-storm flooding.
6. Official Letter No. 2901/DTH-NVDTPC of the Dong Thap Provincial Tax Department regarding the benefits for household businesses and individual business households when converting from the lump-sum tax method to the declaration tax method.
7. Official Letter No. 2244/QNG-NVDTPC of the Quang Ngai Provincial Tax Department regarding the introduction of new points in the Law on Corporate Income Tax.
8. Official Letter No. 4850/DON-QLDN1 of the Dong Nai Provincial Tax Department regarding non-cash payments authorized through third partie.
9. Draft Law Amending and Supplementing Certain Articles of the 2024 Law on Value-Added Tax (VAT)

PART III: LEGAL POLICY ON INVESTMENT

1. Consolidated Document No. 47/VBHN-BCT of the Ministry of Industry and Trade on the forms for implementing Decree No. 07/2016/NĐ-CP dated January 25, 2016, of the Government detailing the Commercial Law regarding Representative Offices and Branches of Foreign Traders in Vietnam.
2. Decision No. 2289/QĐ-UBND of the Ho Chi Minh City People’s Committee on the publication of the list of newly issued, amended, supplemented, or abolished administrative procedures in the fields of: Business household establishment and operation; Investment support; Bidding and investor selection; and Public-private partnership (PPP) investment under the management scope of the Department of Finance.
3. Decision No. 3532/QĐ-BTC of the Ministry of Finance on amending and supplementing certain contents in Appendix I and Appendix II attached to Decision No. 3154/QĐ-BTC dated September 10, 2025, which publishes administrative procedures that are amended, supplemented, or replaced in the field of investment in Vietnam under the management scope of the Ministry of Finance.