LEGAL NEWS BULLETIN June 2025

A – NEW STATE DOCUMENTS

1. Resolution No. 68-NQ/TW of the Politburo on the development of the private sector
2. Resolution No. 138/NQ-CP of 2025 promulgating the Government's Action Plan for the implementation of Resolution No. 68-NQ/TW on the development of the private sector
3. Resolution No. 198/2025/QH15 on special mechanisms and policies for the development of the private sector, issued by the National Assembly

B – OFFICIAL DOCUMENTS PROVIDING GUIDANCE AND ANSWERS

1. Official Letter No. 108/CT-TMĐT of the Tax Department regarding the strengthening of tax administration measures applicable to household businesses
2. Official Letter No. 5624/NTL-QLDN2 of the Nam Tu Liem District Tax Team under Regional Tax Sub-Department I providing guidance on the issuance of invoices containing all mandatory information by taxpayers
3. Official Letter No. 7629/CCTKV.XVI-QLDN2 of Regional Tax Sub-Department XVI regarding tax policies
4. Official Letter No. 1393/CCTKV18-QLDN2 of Regional Tax Sub-Department XVIII regarding value-added tax declaration for construction activities
5. Official Letter No. 1160/CT-CS of the Tax Department regarding tax policies
6. Official Letter No. 4725/CHQ-GSQL of the Customs Department regarding cargo release
7. Official Letter No. 4726/CHQ-GSQL of the Customs Department regarding export procedures
8. Official Letter No. 1012/ATTP-SP of the Food Safety Department regarding state inspection of imported food
9. Official Letter No. 3366/CHQ-GSQL of the Customs Department regarding management policies applicable to exported and imported goods containing industrial precursors
10. Official Letter No. 2668/CHQ-GSQL of the Customs Department regarding customs procedures for exported and imported chemicals
11. Official Letter No. 4072/CHQ-NVTHQ of the Customs Department regarding value-added tax on damaged goods
12. Official Letter No. 976/CCTKV02-CNTK of Regional Tax Sub-Department II regarding the review and adjustment of registered business lines for tax registration
13. Official Letter No. 1038/CCTKV02-QLDN4 of Regional Tax Sub-Department II regarding the application of electronic invoices generated from cash registers