A – NEW STATE DOCUMENTS
1.Circular 99/2025/TT-BTC guiding the Enterprise Accounting Regime issued by the Minister of Finance
2.Circular 101/2025/TT-BTC guiding the accounting principles applicable to insurance brokerage enterprises issued by the Minister of Finance
3.Decision 3389/QD-BTC of the Ministry of Finance approving the Project “Converting the model and method of tax management for business households when eliminating lump-sum tax”
4.Decision 3563/QD-BTC of the Ministry of Finance on promulgating newly issued administrative procedures in the field of tax management under the management scope of the Ministry of Finance
B – OFFICIAL GUIDANCE DOCUMENTS
1.Official Dispatch 4221/CT-CS of the Tax Department on corporate income tax and personal income tax policies
2.Official Dispatch 2612/HYE-QLDN2 of Hung Yen Provincial Tax Department on tax policy response
3.Official Dispatch 2901/DTH-NVDTPC of Dong Thap Provincial Tax Department on benefits when business households and individuals switch from the lump-sum method to the declaration method
4.Official Dispatch 2244/QNG-NVDTPC of Quang Ngai Provincial Tax Department on introducing new points of the Law on Corporate Income Tax
5.Official Dispatch 1744/DAN-QLDN2 of Da Nang City Tax Department on tax policy response
6.Official Dispatch 4447/CT-CS of the Tax Department on value added tax policies
7.Official Dispatch 2563/NBI-QLDN2 of Ninh Binh Provincial Tax Department on VAT deduction for overdue goods and services
8.Official Dispatch 3373/CTH-QLDN1 of Can Tho City Tax Department on VAT rates
9.Official Dispatch 4614/CT-CS of Tax Department on Value Added Tax Policy
10.Official Dispatch 4613/CT-CS of the Tax Department on Tax Policy
11.Official Dispatch 4707/CT-CS of the Tax Department on Value Added Tax Policy