LEGAL NEWS BULLETIN September 2025

A – NEW STATE DOCUMENTS

1. Decree No. 225/2025/ND-CP amending Decrees providing guidance on the Law on Bidding regarding investor selection
2. Decree No. 226/2025/ND-CP amending Decrees providing guidance on the Land Law
3. Decree No. 233/2025/ND-CP providing regulations on financial mechanisms for social insurance and unemployment insurance
4. Decree No. 228/2025/ND-CP providing regulations on administrative penalties for violations in the field of independent auditing

B – OFFICIAL DOCUMENTS PROVIDING GUIDANCE AND ANSWERS

1. Official Letter No. 2821/CT-CS of the Tax Department regarding dependent registration
2. Official Letter No. 2994/CT-CS of the Tax Department regarding personal income tax policies applicable to taxpayers suffering from serious illnesses
3. Official Letter No. 2915/CT-CS of the Tax Department regarding tax policies
4. Official Letter No. 3005/CT-CS of the Tax Department regarding tax policies
5. Official Letter No. 3012/CT-CS of the Tax Department regarding the issuance of invoices for each arising transaction
6. Official Letter No. 3153/CT-NVT of the Tax Department regarding responses to recommendations concerning tax administration
7. Official Letter No. 3138/CT-CS of the Tax Department regarding tax policies
8. Official Letter No. 3145/CT-CS of the Tax Department regarding tax policies
9. Official Letter No. 3037/CT-CS of the Tax Department regarding invoices
10. Official Letter No. 3170/CT-CS of the Tax Department regarding natural resource tax
11. 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