LEGAL NEWS BULLETIN August 2025

A – NEW STATE DOCUMENTS

1. Decree No. 188/2025/ND-CP providing guidance on the Law on Health Insurance
2. Decree No. 212/2025/ND-CP providing guidance on investment activities using social insurance, health insurance, and unemployment insurance funds
3. Circular No. 68/2025/TT-BTC on forms used for enterprise registration and household business registration, issued by the Minister of Finance
4. Circular No. 69/2025/TT-BTC providing guidance on the Law on Value-Added Tax and the implementation of Decree No. 181/2025/ND-CP providing guidance on the Law on Value-Added Tax, issued by the Minister of Finance

B – OFFICIAL DOCUMENTS PROVIDING GUIDANCE AND ANSWERS

1. Official Letter No. 2541/CT-CS of the Tax Department regarding corporate income tax policies
2. Official Letter No. 6902/VPCP-KSTT of the Government Office regarding the implementation of certain administrative procedures related to export, investment, production, and business activities decentralized to local authorities
3. Official Letter No. 2639/CT-CS of the Tax Department regarding value-added tax policies
4. Official Letter No. 15028/CHQ-NVTHQ of the Customs Department regarding value-added tax on imported goods used for the construction of export processing enterprises
5. Official Letter No. 16946/CHQ-GSQL of the Customs Department regarding customs procedures for goods purchased, sold, leased, or borrowed between domestic enterprises and export processing enterprises
6. Official Letter No. 11744/BTC-QLKT of the Ministry of Finance regarding the organization of accounting departments and registration of chief accountants' signatures of entities at the State Treasury