LEGAL NEWS BULLETIN November 2025

A – NEW STATE DOCUMENTS

1. Circular No. 99/2025/TT-BTC providing guidance on the accounting regime applicable to enterprises, issued by the Minister of Finance
2. Circular No. 101/2025/TT-BTC providing guidance on accounting principles applicable to insurance brokerage enterprises, issued by the Minister of Finance
3. Decision No. 3389/QD-BTC of the Ministry of Finance approving the Project on “Transformation of the Tax Management Model and Methods for Household Businesses upon the Abolition of the Presumptive Tax Regime”
4. Decision No. 3563/QD-BTC of the Ministry of Finance on the announcement of newly issued administrative procedures in the field of tax administration under the Ministry of Finance's management functions

B – OFFICIAL DOCUMENTS PROVIDING GUIDANCE AND ANSWERS

1. Official Letter No. 4221/CT-CS of the Tax Department regarding corporate income tax and personal income tax policies
2. Official Letter No. 2612/HYE-QLDN2 of the Hung Yen Provincial Tax Department regarding guidance on tax policies
3. Official Letter No. 2901/DTH-NVDTPC of the Dong Thap Provincial Tax Department regarding the benefits of household businesses and individual businesses switching from the presumptive tax method to the tax declaration method
4. Official Letter No. 2244/QNG-NVDTPC of the Quang Ngai Provincial Tax Department regarding the introduction of new provisions of the Law on Corporate Income Tax
5. Official Letter No. 1744/DAN-QLDN2 of the Da Nang City Tax Department regarding guidance on tax policies
6. Official Letter No. 4447/CT-CS of the Tax Department regarding value-added tax policies
7. Official Letter No. 2563/NBI-QLDN2 of the Ninh Binh Provincial Tax Department regarding VAT input tax credit for goods and services past their payment due date
8. Official Letter No. 3373/CTH-QLDN1 of the Can Tho City Tax Department regarding value-added tax rates
9. Official Letter No. 4614/CT-CS of the Tax Department regarding value-added tax policies
10. Official Letter No. 4613/CT-CS of the Tax Department regarding tax policies
11. Official Letter No. 4707/CT-CS of the Tax Department regarding value-added tax policies