[December 2025] Newsletter Tax & Legal Update

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Explore the latest update in tax and legal laws relating to your business, market and professional activities, and learn more about how JPA Vietnam can help.

Tax Newsletter Updates
December 2025

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We are delighted to present the December 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. These are critical matters that enterprises should proactively comprehend and operationalize to ensure legal compliance effectively and sustainably.

Key contents of the Newsletter

1. Decree No. 310/2025/ND-CP
Regarding administrative penalties for tax and invoice violations

2. Decree No. 293/2025/ND-CP
On increasing the regional minimum wage from 2026

3. Official letter No. 5615/CT-CS
Declaration forms related to the implementation of Decree No. 98/2023/QH15

4. Official letter No. 6031/DON-QLDN1
Personal Income Tax Declaration

5. Official letter No. 5487/CT-CS
Regarding VAT policies

Tax Newsletter - ENG

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