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
No. |
Title, Reference Number |
Content |
Effective Date |
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PART I: LEGAL POLICIES ON ACCOUNTING & AUDITING |
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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. | From 2025, large-scale enterprises must undergo audits if they meet at least two out of three criteria regarding labor, revenue, or total assets, etc. | Issued on April 14, 2025 Effective from April 14, 2025 |
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PART II: LEGAL POLICIES ON TAXATION |
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2 |
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 |
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3 |
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 |
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4 |
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). | The draft new Corporate Income Tax regulation proposes replacing Form 01/TNDN with Form 02/TNDN for transactions without invoices, in line with the Corporate Income Tax Law 2025 effective from October 1, 2025. | Effective from October 1, 2025 |
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PART III: LEGAL POLICIES ON INVESTMENT |
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5 |
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. | The new investment policy focuses on identifying incentive areas under a two-tier model, removing the 10-year equipment age limit, and revising industrial park infrastructure investment regulations to better facilitate investors. | Issued on September 3, 2025 Effective from September 3, 2025 |
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6 |
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. | The Draft Law on Business Investment (to be submitted to the National Assembly in October 2025) aims for strong reforms: shifting from “pre-check” to “post-check” mechanisms, reducing conditional business sectors, and promoting digital and green investment. | 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). |
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PART IV: LEGAL POLICIES ON CUSTOMS |
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7 |
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. | Circular No. 86/2025/TT-BTC provides exemptions of customs and transit fees for goods and vehicles in certain preferential cases. | Issued on August 28, 2025 Effective from October 12, 2025 |
