LEGAL NEWS BULLETIN December 2025

A – NEW STATE DOCUMENTS

1. Decree No. 291/2025/ND-CP amending Decree No. 103/2024/ND-CP providing regulations on land use fees and land rental and Decree No. 104/2024/ND-CP providing regulations on the Land Development Fund
2. Decree No. 310/2025/ND-CP amending Decree No. 125/2020/ND-CP providing regulations on administrative penalties for tax and invoice violations
3. Circular No. 108/2025/TT-BTC providing guidance on the preparation of consolidated financial statements of administrative and public service units, issued by the Minister of Finance

B – OFFICIAL DOCUMENTS PROVIDING GUIDANCE AND ANSWERS

1. Official Letter No. 4948/CT-NVT of the Tax Department regarding the organization and implementation of the Project on “Transformation of the Tax Management Model and Methods for Household Businesses upon the Abolition of the Presumptive Tax Regime”
2. Official Letter No. 17142/BTC-CT of the Ministry of Finance regarding coordination in directing tax administration for household and individual businesses upon the abolition of the presumptive tax regime from January 1, 2026
3. Official Letter No. 6031/DON-QLDN1 of the Dong Nai Provincial Tax Department regarding personal income tax declaration
4. Official Letter No. 3905/HYE-QLDN3 of the Hung Yen Provincial Tax Department regarding the quarterly declaration and submission of value-added tax returns
5. Official Letter No. 1922/DAN-QLDN2 of the Da Nang City Tax Department regarding value-added tax, corporate income tax, and foreign contractor tax policies
6. Official Letter No. 2499/DNA-QLDN2 of the Da Nang City Tax Department regarding the taxable price for value-added tax on real estate transfer activities
7. Official Letter No. 5282/CT-CS of the Tax Department regarding value-added tax policies
8. Official Letter No. 35829/CHQ-GSQL of the Customs Department regarding difficulties arising in electronic declarations where the customs declarant is an individual
9. Official Letter No. 5487/CT-CS of the Tax Department regarding value-added tax policies
10. Official Letter No. 5485/CT-CS of the Tax Department regarding value-added tax policies