Tiếng ViệtThe Corporate Tax Handbook 2025 has just been released, marking significant updates to Vietnam’s tax regime. We would like to highlight key legal aspects that businesses should take note of:
🔎 Key Legal Highlights
⚖️ New Legal Framework
– Corporate Income Tax Law (2025): preferential rates of 15% and 17% for micro & small enterprises.
– VAT Law (effective July 1, 2025): adjusted rules on exemptions and tax rates (0%, 5%, 10%).
– Resolutions 57, 68, 138, 198, 222/2025 support private sector growth, innovation, and IFC development.
💡 Tax Incentives & Support
– 10% CIT for 15 years for projects in high-tech, R&D, renewable energy, education, healthcare.
– Special incentives for digital transformation, R&D, carbon credits, and green bonds.
– Small enterprises enjoy reduced tax rates: 15% (revenue ≤ VND 3bn) and 17% (revenue ≤ VND 50bn).
📌 Dispute Resolution & Sanctions
– Clearer framework for tax complaints and administrative litigation (time limits and procedures).
– Penalties: late filing (VND 2–25m), invoice violations (up to VND 50m), tax evasion (1–3x amount; possible criminal charges).
Representatives may face exit bans if tax debts ≥ VND 500m overdue for >120 days.
🌍 Digital Transformation in Tax
* Mandatory integration of eTax – ERP – Banking systems.
* Digital signatures have full legal value as corporate seals.
* Enterprises must separate accounting for tax-incentive vs non-incentive activities.
⚠️ Key Takeaways for Businesses
✔️ Stay compliant: monitor deadlines, maintain transparent financial records, avoid transfer pricing risks.
✔️ Leverage incentives: utilize preferential CIT rates, green finance policies, and R&D benefits.
✔️ Prepare for digital tax: ensure systems and staff are ready for e-invoicing and eTax integration.
✔️ Risk awareness: stronger penalties and even criminal liability for tax fraud.
📄 Source: Corporate Tax Handbook 2025 – Legal Department, General Department of Taxation, Ministry of Finance (Ban Pháp chế – Cục Thuế – Bộ Tài chính)
Link PDF: Corporate Tax Handbook 2025
👉 At THE LAM LAW LLC – Your legal need, Our Mission, we are committed to supporting businesses in navigating Vietnam’s evolving tax and legal framework with clarity, compliance, and confidence.
THE LAM LAW LLC
🏢Indochina Park Tower, # 4 Nguyen Dinh Chieu Str, Tan Dinh Ward, Ho Chi Minh City.
📞Tel: +84 (0)28 710 58 222 – 6288 3798 – Hotline: +84 (0) 97 309 77 77
✉ Email: info@thelamlawllc.com
Related Posts
The 41st International Residency & Overseas Investment Information Exchange Forum 2026
Behind every cross-border investment decision lies a bigger ambition—growing a business, finding a new home,
Nov
THE LAM congratulates the 19 new members of GES 26 HCMC
THE LAM LAW – Your legal need, Our Mission warmly congratulates the 19 new members
Nov
THE LAM joins hands in response to Vietnam Law Day
On the morning of November 8, 2026, THE LAM LAW LLC participated in the Walking
Nov
THE LAM LAW JOINS THE ISCA COMMUNITY
Connecting expertise. Expanding international collaboration. THE LAM LAW is delighted to have been welcomed
Nov
Celebrating the 7th Anniversary of THE LAM LAW LLC
🌟 Throughout its seven years of establishment and development, THE LAM has remained committed to
Nov
A Special offer celebrating THE LAM’s 7th Anniversary
Dear Valued Clients, First and foremost, THE LAM LAW LLC would like to express our
Oct