TIN NỔI BẬT

LEGAL NEWSLETTER JANUARY 2026

A-NEW STATE DOCUMENTS

  1. Decree 292/2025/ND-CP guiding Resolution 216/2025/QH15 on extending the exemption period for agricultural land use tax
  2. Circular 115/2025/TT-BTC amending Circular 118/2020/TT-BTC guiding the content on offering, issuing securities, public tender offers, share buybacks, registration of public companies and cancellation of public company status issued by the Minister of Finance

  B-OFFICIAL GUIDANCE DOCUMENTS

  1. Official Dispatch 5938/CT-CS from the Tax Department on value-added tax policy
  2. Official Dispatch 6008/CT-CS 2025 from the Tax Department on value-added tax policy
  3. Official Dispatch 3544/QNG-QLDN1 from the Quang Ngai Provincial Tax Department on guidance policy Tax
  4. Official Dispatch 6006/CT-CS from the Tax Department regarding tax policy on land lease expenses during the land lease contract conversion period due to enterprise separation
  5. Official Dispatch 6030/CT-NVT from the Tax Department regarding registration of new tax identification numbers and dependent tax identification numbers
  6. Official Dispatch 6043/CT-CS from the Tax Department regarding the re-determination of personal income tax allocated to other provinces where the taxpayer has its head office after personal income tax settlement
  7. Official Dispatch 2759/CST-GTGT from the Department of Tax, Fee and Charge Policy Management and Supervision regarding tax policy on foreign currency sales activities of enterprises
  8. Official Dispatch 2243/HQKV18-NV from the Customs Sub-Department of Region XVIII regarding the implementation of the Special Consumption Tax Law No. 66/2025/QH15 dated June 1, 2025
  9. Official Dispatch 6471/CT-CS from the Tax Department regarding the determination of income tax incentives High-tech agricultural enterprises
  10. Official Dispatch 344/CHQ-GSQL from the Customs Department on guiding customs procedures when changing the business name without changing the tax code
  11. Official Dispatch 63/CT-CS from the Tax Department on declaring personal income tax from tax-exempt salaries and wages according to Resolution 136/2024/QH15 dated June 26, 2024 of the National Assembly