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
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