PROFESSIONAL NEWSLETTER DECEMBER 2025

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SUMMARY OF LEGAL DOCUMENTS

PROFESSIONAL NEWSLETTER DECEMBER 2025

 

INTRODUCTORY SECTION:

The Professional Newsletter for December 2025 provides updates on new legal policies in the fields of enterprises, investment, taxation, invoices and documents, labor and wages, and import–export. Key highlights include new regulations on special investment incentives under the 2025 Law on Investment; changes in tax administration and personal income tax effective from 2026; stricter penalties for invoice-related violations; requirements for non-cash payments; recognition of the legal validity of electronic labor contracts; and updates to administrative procedures in the import–export sector, helping enterprises promptly grasp and comply with legal regulations.

PART I: LEGAL POLICIES ON ENTERPRISES AND INVESTMENT

  1. Circular No. 96/2025/TT-BTC abolishing Circular No. 19/2003/TT-BTC guiding the adjustment of charter capital increases and decreases and the management of treasury shares in joint-stock companies, issued by the Minister of Finance(Issued on 24 October 2025, effective from 15 December 2025)
  2. Notice No. 269/TB-UBND on the termination of the receipt of administrative procedure dossiers at Departments and agencies and the implementation of the receipt and return of administrative procedure results at the City Public Administration Service Center (Issued on 23 December 2025, effective from 27 December 2025)
  3. Law on Investment 2025, No. 43/2025/QH15(Issued on 11 December 2025, effective from 1 March 2026)

PART II: LEGAL POLICIES ON TAXATION

  1. Law on Tax Administration 2025, No. 108/2025/QH15, applicable from 2026 (Issued on 10 December 2025, effective from 1 July 2026, with certain provisions effective from 1 January 2026)
  2. Law on Personal Income Tax 2025, No. 109/2025/QH15, applicable from 2026 (Issued on 10 December 2025, effective from 1 July 2026)
  3. Decree No. 310/2025/ND-CP amending and supplementing a number of articles of Decree No. 125/2020/ND-CP dated 19 October 2020 of the Government on penalties for administrative violations in taxation and invoices (Issued on 2 December 2025, effective from 16 January 2026)
  4. Decree No. 320/2025/ND-CP of the Government detailing a number of articles of and measures for the organization and implementation of the Law on Corporate Income Tax(Issued and effective on 15 December 2025)

PART III: LEGAL POLICIES ON LABOR AND WAGES

  1. Circular No. 19/2025/TT-BNV regulating the economic and technical characteristics of technical inspection services for machinery, equipment, materials, and substances subject to strict occupational safety requirements, issued by the Minister of Home Affairs (Issued on 8 October 2025, effective from 1 December 2025)
  2. Decree No. 337/2025/ND-CP of the Government regulating the conclusion and performance of electronic contracts (Issued on 24 December 2025, effective from 1 January 2026)

PART IV: LEGAL POLICIES ON IMPORT AND EXPORT

  1. Decision No. 3666/QD-BCT of the Ministry of Industry and Trade on the promulgation of amended and supplemented administrative procedures in the field of import and export under the management authority of the Ministry of Industry and Trade (Issued on 17 December 2025, effective from 13 January 2026)

General Note:

This newsletter is for reference only – businesses or individuals should review the full text and, if necessary, consult legal experts to ensure proper compliance with procedures and forms.