[October 2025] Newsletter Tax & Legal Update

Tax Newsletter Updates
October 2025

We are delighted to present the October 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. 228/2025/NĐ-CP
Regulations on administrative penalties in the field of independent audit

2. Decree No. 236/2025/NĐ-CP
Detailing the implementation of certain provisions of Resolution No. 107/2023/QH15 dated November 29, 2023, of the National Assembly on the application of the supplementary corporate income tax under the Global Anti-Base Erosion (GloBE) Rules.

3. Law on Corporate Income Tax No. 67/2025/QH15
Officially introducing new corporate income tax rates effective from October 1, 2025

Tax Newsletter - ENG

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