LEGAL NEWS BULLETIN October 2025

A – NEW STATE DOCUMENTS

1. Decree No. 254/2025/ND-CP providing regulations on the management, payment, and finalization of projects using public investment capital
2. Circular No. 91/2025/TT-BTC providing regulations on the system of forms used in project finalization, issued by the Minister of Finance
3. Circular No. 29/2025/TT-NHNN providing guidance for credit institutions and foreign bank branches on lending to the agricultural and rural sectors, issued by the Governor of the State Bank of Vietnam

B – OFFICIAL DOCUMENTS PROVIDING GUIDANCE AND ANSWERS

1. Official Letter No. 3332/CT-CS of the Tax Department regarding tax declaration for activities involving the transfer of land use rights over leased land
2. Official Letter No. 3364/CT-CS of the Tax Department regarding tax policies
3. Official Letter No. 434/VLO-QLDN2 of the Vinh Long Provincial Tax Department regarding delayed payment under contracts or contract appendices
4. Official Letter No. 4405/TCS3-QLDN2 of Regional Tax Sub-Department III regarding the timing of invoice issuance for freight transportation services
5. Official Letter No. 20361/CHQ-NVTHQ of the Customs Department providing guidance on procedures for software exports
6. Official Letter No. 864/DAN-QLDN2 of the Da Nang City Tax Department regarding the issuance of value-added tax invoices
7. Official Letter No. 24469/CHQ-NVTHQ of the Customs Department providing guidance on tax policies
8. Official Letter No. 3953/CT-CS of the Tax Department regarding invoices
9. Official Letter No. 3955/CT-CS of the Tax Department regarding electronic invoices
10. Official Letter No. 782/CMA-QLDN2 of the Ca Mau Provincial Tax Department regarding value-added tax policies
11. Official Letter No. 4221/CT-CS of the Tax Department regarding corporate income tax and personal income tax policies