A-NEW STATE DOCUMENTS
1.Decree 291/2025/ND-CP amending Decree 103/2024/ND-CP regulating land use fees, land lease fees and Decree 104/2024/ND-CP regulating the Land Development Fund
2.Decree 310/2025/ND-CP amending Decree 125/2020/ND-CP regulating administrative penalties for tax and invoice violations
3.Circular 108/2025/TT-BTC guiding the preparation of consolidated financial statements of administrative and non-business accounting units issued by the Minister of Finance
B- OFFICIAL GUIDANCE DOCUMENTS
1.Official Dispatch 4948/CT-NVT of the Tax Department regarding the organization Implementation of the Project “Transformation of the model and method of tax management for business households when abolishing lump-sum tax”
2.Official Dispatch 17142/BTC-CT of Ministry of Finance on coordinating the direction of tax management for individual business households when abolishing lump-sum tax from January 1, 2026
3.Official Dispatch 6031/DON-QLDN1 of Dong Nai Provincial Tax Department on declaring personal income tax
4.Official Dispatch 3905/HYE-QLDN3 of Hung Yen Provincial Tax Department on declaring and submitting quarterly value-added tax returns
5.Official Dispatch 1922/DAN-QLDN2 of Da Nang City Tax Department on value-added tax policy, corporate income tax – foreign contractor tax
6.Official Dispatch 2499/DNA-QLDN2 of Da Nang City Tax Department on the tax base for value-added tax on real estate transfer activities
7.Official Dispatch 5282/CT-CS 2025 of the Department Tax Policy on Value Added Tax
8.Official Dispatch 35829/CHQ-GSQL 2025 of the Customs Department regarding difficulties in implementing electronic declaration for individual customs declarants
9.Official Dispatch 5487/CT-CS of the Tax Department on Value Added Tax Policy
10.Official Dispatch 5485/CT-CS of the Tax Department on Value Added Tax Policy