[September 2025] Newsletter Tax & Legal Update

We are delighted to present the September 2025 Tax Newsletter, compiled by JPA Vietnam, delivering technical insights and timely intelligence. This publication provides a comprehensive analysis of material amendments to tax law, effective from 01 July 2025. These are critical matters that enterprises should proactively comprehend and operationalize to ensure legal compliance effectively and sustainably.

Key contents of the Newsletter

1. Law No. 90/2025/QH15 - Effective from 01 July 2025

Law Amending and Supplementing a Number of Articles of Eight Laws in the Fields of Finance, Investment, Bidding, and Customs

2. Official Letter No. 434/VLO-QLDN2 on 21 August 2025

Regarding late payments under the contract or its annex, as issued by the Vinh Long Provincial Tax Department on 21 August 2025.

3. Official Letter No. 95/BNI-QLDN1 on 22 July 2025

Regarding the Personal Income Tax Policy for Mid-shift Meal Expenses

Tax Newsletter - ENG

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