PROFESSIONAL NEWSLETTER FOR SEPTEMBER 2025

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SUMMARY OF LEGAL DOCUMENTS
PROFESSIONAL NEWSLETTER FOR SEPTEMBER 2025

INTRODUCTION::

The september 2025 bulletin updates new policies on accounting – auditing, taxation, investment, and customs. Notably, it expands the scope of enterprises subject to mandatory audits and adjusts tax policies to better support businesses.

 

SUMMARY TABLE

PART I: LEGAL POLICIES ON ACCOUNTING & AUDITING

  1. Decree No. 90/2025/ND-CP of the Government amending and supplementing a number of articles of Decree No. 17/2012/ND-CP dated March 13, 2012 of the Government detailing and guiding the implementation of several articles of the Law on Independent Audit. (Issued on April 14, 2025, Effective from April 14, 2025)

PART II: LEGAL POLICIES ON TAXATION

  1. Law No. 67/2025/QH15 promulgated on June 14, 2025. Corporate Income Tax Law No. 67/2025/QH15 introduces flexible tax rates based on enterprise size, adds incentives for small businesses and converted household businesses, and applies a global minimum tax to multinational groups. ( Issued on June 14, 2025, Effective from October 1, 2025)
  2. Law on Science, Technology, and Innovation 2025. The new Personal Income Tax Law (effective from October 1, 2025) expands tax exemptions for income derived from scientific research, innovation, and commercialization of research outcomes.( Issued on June 27, 2025, Effective from October 1, 2025)
  3. Effective from October 1, 2025, the latest goods purchase statement form for 2025 is Form No. 02/TNDN (replacing Form No. 01/TNDN issued under Circular No. 78/2014/TT-BTC). ( Effective from October 1, 2025)

PART III: LEGAL POLICIES ON INVESTMENT

  1. Decree No. 239/2025/ND-CP amending and supplementing a number of articles of Decree No. 31/2021/ND-CP dated March 26, 2021 of the Government detailing and guiding the implementation of a number of articles of the Law on Investment. (Issued on September 3, 2025, Effective from September 3, 2025)
  2. Draft Law on Business Investment replacing the current Law on Investment, developed by the Ministry of Finance, consists of 6 Chapters, 47 Articles, and 4 Appendices. ( According to the plan, the Draft Law will be submitted to the 15th National Assembly for consideration and approval at the 10th session (October 2025).)

PART IV: LEGAL POLICIES ON CUSTOMS

  1. Circular No. 86/2025/TT-BTC of the Ministry of Finance: Regulations on collection rates, collection regime, payment, management, and use of customs fees and transit fees for goods and means of transport. (Issued on August 28, 2025
    Effective from October 12, 2025)